VAT news & updates
across 150+ countries.

Philippines: The BIR has extended the e-invoicing deadline to 31 December 2026, giving e-commerce businesses, large taxpayers and CAS/CBA users more time to comply. Taxpayers must issue e-invoices in XML, JSON or other BIR-approved formats via accredited systems, and sales data reporting will begin once the central system is operational.

Slovakia will enforce mandatory domestic e-invoicing from 1 January 2027, based on the Peppol network. Businesses must prepare ERP integration, master data quality and compliance processes.

France confirms the e-invoicing mandate will take effect on 1 September 2026. The soft-penalty window has been extended to 31 December 2026, and transitional guidance was issued on 11 July 2026 to assist late-compliant businesses.

UAE: The Ministry of Finance has announced a phased implementation of mandatory e-invoicing, starting 1 January 2027. The requirement applies to all businesses and government entities, regardless of VAT registration status, with deadlines for appointing accredited service providers and go-live dates based on annual revenue thresholds.

Nigeria: The Nigeria Revenue Service has set 31 July 2026 as the deadline for large taxpayers to adopt the national e-invoicing and Electronic Fiscal System (EFS). Large taxpayers are companies with a gross turnover of N5 billion and above, and over 1,000 firms have already complied as of the first quarter of 2026.

Brazil: On 3 August 2026, the VAT reform moves from voluntary to mandatory validation, requiring CBS and IBS fields on all electronic invoices. The test rate of 1% (0.9% CBS, 0.1% IBS) remains informational, with no payment obligation yet, but non-compliant documents will be rejected.

The EU and several member states have announced new VAT and e-invoicing rules for 2026. Key changes include temporary UK VAT rates, Latvia’s reduced food rate, and Slovakia’s e-invoicing mandate start date.

Vietnam clarifies that household businesses buying livestock from external suppliers, slaughtering them, and selling fresh meat must pay VAT at 1% of revenue. The guidance also confirms that self-produced livestock products are exempt from VAT if only basic processing is performed.

Illinois: Use tax applies to tangible personal property purchased in Illinois when sales tax is not collected, while Chicago imposes municipal taxes on digital services such as SaaS and streaming.

Maryland: The Supreme Court ruled that Potomac Edison’s transmission equipment qualifies for a sales and use tax exemption, affecting over $3.24 million in taxes. The decision clarifies which components are exempt and sets limits on refund claims.

France's e-invoicing mandate will roll out on 1 September 2026, requiring all businesses to receive compliant e-invoices and larger firms to issue them. The mandate also mandates structured formats such as Factur-X, UBL and CII, and requires use of state-registered approved platforms.

Nigeria: Large firms generating ₦5 billion or more in annual turnover must fully integrate with the national electronic invoicing system by 31 July 2026 or face enforcement action. The mandate requires registration on the NRS Merchant Buyer Solution portal, connection of ERP systems through authorised Access Point Providers or Systems Integrators, and completion of mandatory validation and system testing. Non-compliant entities will be subject to regulatory and enforcement measures under existing tax laws.