Ukraine’s Ministry of Finance unveiled a draft law that will overhaul VAT rules for individual entrepreneurs, digital platforms, and parcel deliveries. Key changes include a new 4 million UAH threshold for mandatory VAT registration effective 1 Jan 2027, a 5 % tax on digital platform income with specific caps, revised military tax rates, and new VAT rules for distance‑sale parcels with exemptions up to 45 EUR.

The Norwegian Tax Appeals Board ruled that data centre services supplied to non‑residents are not fully exported services; the portion involving physical storage, monitoring, power and infrastructure must attract Norwegian VAT. The decision rejects the view that such services are entirely remote and VAT‑exempt, and provides analysis that may interest other jurisdictions.

Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.

On 19 February 2026, Togo will impose an 18% VAT on foreign digital services supplied to consumers, following the 2026 Finance Law and a ministerial order. Digital platforms must collect and remit VAT and report annual income, with a 10% penalty for non‑compliance. The regime also introduces mandatory certified e‑invoicing for VAT‑registered businesses.

Norway will require all bookkeeping-obligated businesses to issue structured B2B e-invoices from 1 January 2027, with an exemption for entities with less than NOK 50,000 turnover. Digital bookkeeping will become mandatory from 1 January 2028, obliging firms to use accounting systems capable of electronic invoice processing. The tax authority will report on potential next steps, including B2C e-invoicing and e-receipts, before the end of 2026.