The article explains how usage‑based billing models in AI and SaaS create VAT compliance challenges, including timing of tax points, prepaid credits, hybrid pricing, tiered pricing, and the need for visibility into billing systems. It stresses that tax teams must engage early with product, billing, and finance to manage risk.

Denmark has cancelled the planned OIOUBL 3.0 rollout and announced a new Nemhandel BIS 4 e‑invoicing standard based on EN 16931 and Peppol BIS 4.0. The transition will occur in phases from 2026 to 2030, including a shift to an opt‑out registration model and the final phase of the Digital Bookkeeping Act in 2026.

The article explains how the VAT classification of a travel business as an agent or principal determines whether VAT is charged on the full travel supply or only on the intermediary commission. It outlines the key contractual and commercial factors that influence this classification and highlights the financial implications for finance teams, including VAT accounting, input VAT recovery, and the applicability of the Tour Operators Margin Scheme (TOMS).

Austria has increased its Intrastat reporting thresholds for 2026. From 1 January 2026, the arrivals threshold rises to €5 million per annum and the dispatch threshold to €1.2 million per annum. Statistical thresholds remain at €12 million for both arrivals and dispatches.

France will enforce a comprehensive e‑invoicing and e‑reporting regime from 1 September 2026. Large and mid‑size enterprises must issue and receive electronic invoices immediately, while SMEs and micro‑enterprises will join the rollout in 2027. The reform covers domestic B2B, B2C, and cross‑border transactions, with special rules for overseas territories.

Mexico’s e‑invoicing regime, governed by the CFDI XML format (Anexo 20, version 4.0), applies universally to all taxpayers and covers B2B, B2C, and B2G transactions with no turnover threshold. The 2026 tax reform tightens authenticity checks, expands SAT enforcement powers, and imposes fines of 5–10 % of invoice value for non‑compliance.