Global VAT & Indirect Tax News

The article explains how the upcoming ViDA framework will eliminate tolerance for inconsistencies between VAT determination, invoicing and reporting, pushing control to the transaction level. It highlights that intra‑EU transactions will require near real‑time digital reporting, and notes key future dates for reverse‑charge harmonisation and the withdrawal of the European Sales Listing. The piece also discusses the implications for triangulation and supply‑chain transactions and promotes a single‑engine solution for compliance.

Ghana's recent VAT reforms aim to correct structural weaknesses rather than provide immediate price cuts. Key changes include abolishing the COVID‑19 Health Recovery Levy, allowing NHIL and GETFund levies to be credited as input VAT, raising the goods‑based registration threshold, and phasing out flat‑rate schemes. The reforms also emphasize electronic invoicing to improve compliance and revenue collection.

Poland’s new National e‑Invoicing System (KSeF) will become mandatory for businesses in February 2026, following a delay from July 2024 to accommodate extensive consultations. The article compares the rollout to the controversial Polish Deal reforms, noting that large firms are largely prepared while smaller enterprises may face readiness challenges.

The United Nations has released a new publication that consolidates four guidance papers aimed at strengthening VAT/GST systems in developing countries. The guidance covers fundamentals, small enterprises, refunds, and technology and compliance, including e‑invoicing, electronic reporting and big‑data analytics. It encourages tax administrations to adopt technologies thoughtfully rather than as one‑size‑fits‑all solutions.