Global VAT & Indirect Tax News

The blog explains that even when e-invoices pass technical validation, tax authorities may reject them due to jurisdiction‑specific enrichment requirements. It outlines nine enrichment types—formatting, sequencing, tax calculation, address, digital signatures, regulatory compliance, classification, completeness, and content sanitization—across multiple countries. Common pitfalls highlighted include missing VAT exemption text, improper rounding, and lack of cryptographic proofs.

Slovakia will expand its special method of tax payment from 1 January 2027, allowing tax authorities to mandate split payments when there is a reasonable concern a supplier will not remit VAT. The new rule requires customers to pay the VAT directly to the tax authority and imposes penalties equal to the full VAT amount for non‑compliance. It is part of Act No. 385/2025 Coll. and aligns with the 2027 e‑invoicing mandate.

Deloitte and Thomson Reuters announced a strategic alliance on 21 January 2026 to provide managed e‑invoicing and e‑reporting services worldwide, leveraging Thomson Reuters ONESOURCE Pagero. The partnership offers global coverage across more than 80 jurisdictions, aiming to reduce compliance risk, improve operational efficiency, and deliver data‑driven insights for indirect tax compliance.

The article outlines e-invoicing considerations for businesses operating in Luxembourg and across the EU. It highlights the regulatory landscape and compliance requirements that companies need to address when implementing electronic invoicing solutions.

Brazil’s 2026‑2032 VAT reform introduces a targeted “Cashback” mechanism that refunds part of the new CBS and IBS taxes to low‑income families. The scheme will reimburse 100% of CBS and 20% of IBS on essential utilities (draft figures) and is expected to start in 2027 with a phased rollout. Refunds will be transferred electronically to families’ bank accounts linked to their CPF.

The ViDA directive amends Article 217 of the EU VAT Directive, requiring electronic invoices to be issued, transmitted, and received in structured formats such as XML, EDI, or Factur‑X. Effective 31 December 2030, the directive also removes the need for recipient acceptance and will trigger automatic pre‑filling of tax data, creating a velocity mismatch for businesses that still park invoices. Companies must transition to structured formats and reconcile pre‑filled data with their own books to avoid audit issues.

Malaysia has postponed the mandatory MyInvois e‑invoicing requirement for businesses with annual turnover between RM1 million and RM5 million to 1 January 2027, extending the penalty‑free transition period. The RM500 000–RM1 million threshold was raised to RM1 million, cancelling that rollout wave, while larger taxpayers remain on the original schedule. Consolidated e‑invoicing will also expand to retail and building‑materials sectors.

France's DGFiP has released the first official list of definitively certified Approved Platforms for e‑invoicing, with just over 100 platforms now certified. The list will be updated as platforms complete audits, and the mandatory e‑invoicing go‑live is set for 1 September 2026, following a pilot phase in February 2026. Companies must use an Approved Platform and submit an audit report within a year of certification to maintain a renewable three‑year period.

The European Commission’s ViDA strategy outlines a phased reform of VAT systems across the EU, introducing real‑time digital reporting, mandatory e‑invoicing, and platform‑economy rules. Key milestones include legislative clarifications (2025‑2027), platform rules for accommodation and transport (2028), mandatory e‑invoicing for intra‑EU B2B (2030), and full harmonisation of digital reporting (2035). The reforms aim to save businesses €51 billion and reduce fraud by up to €11 billion annually.