The National Board of Revenue (NBR) has extended the filing deadline for February 2026 Value Added Tax (VAT) returns to 29 March 2026. The extension was issued to address technical congestion and reduced processing speed in the E‑VAT system following public holidays. Taxpayers are now given additional time to submit their returns electronically.

The Norwegian Tax Administration issued Binding Advance Ruling No. 1/2026 on March 11, clarifying VAT invoicing timing rules for construction projects. The ruling addresses whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time. It applies to group companies and their parent and developer entities.

The French Tax Authority issued guidance on March 4, 2026 clarifying VAT obligations for dropshipping operations that do not use the IOSS. The guidance sets thresholds for import VAT liability, specifies when the seller or consumer is responsible, and requires non‑EU sellers to appoint a tax representative. It also defines the place of taxation for cross‑border distance sales.

Bulgarian National Revenue Agency has issued new guidance amending SAF‑T technical documentation, introducing schema version 1.0.2 as the mandatory format for all SAF‑T submissions. The updated specifications take effect on 1 April 2026, with deadlines set in the Tax and Social Security Procedure Code. Businesses and software providers have until that date to align their systems with the new schema.

The European Court of Justice ruled that Spain’s restriction on VAT deductions for entertainment expenses does not breach EU law. The decision confirms that the country’s entertainment VAT break limit remains compliant with EU regulations. The ruling was issued on March 12, 2026.

This guidance outlines the Goods Vehicle Movement Service (GVMS) procedures at the border and during crossings. It details the check‑in process, the requirement for carriers to notify HMRC immediately at departure, and how to verify GMR status. The guidance ensures compliance with automated customs processes for goods vehicles.

France has issued guidance clarifying VAT obligations for dropshippers who do not use the IOSS scheme. The ruling specifies that parcels below €150 are cleared in the final destination Member State and the seller is not liable for French VAT, while parcels above €150 trigger import VAT liability in France. It also outlines conditions under which the customer or seller bears import VAT when goods are delivered within France and requires non‑EU sellers to register and possibly appoint a French tax representative.

This HMRC internal manual provides guidance on the VAT cost sharing exemption, detailing the conditions, interpretation, and procedural aspects for applying the exemption. It serves as a reference for HMRC staff and VAT professionals on how to apply the exemption in practice.

This guidance handbook provides technical instructions for traders and businesses on using the Simplified Customs Declaration Process (SCDP). It outlines procedures for simplified declarations, frontier declarations, transit movements, supplementary declarations, and other related customs processes, while emphasizing that users remain liable to meet all legal requirements.

The UK First‑Tier Tribunal Tax Chamber ruled that public electric‑vehicle charging supplies qualify for the reduced 5% VAT rate, not the standard 20% rate, if the electricity supplied does not exceed 1,000 kWh per customer per month. The decision, delivered in late February 2026, could lower charging costs and requires HMRC to update guidance if the government does not appeal.

The Nigeria Civil Aviation Authority (NCAA) has ordered Overland Airways to refund passengers who were incorrectly charged Value Added Tax (VAT) on flight tickets purchased before the Finance Act’s exemption took effect on 1 January 2026. The directive underscores the NCAA’s role in enforcing consumer protection and ensuring compliance with the new VAT exemption for commercial flight tickets. The order requires immediate action from the carrier to reimburse affected passengers.

The Inland Revenue Authority of Singapore (IRAS) has announced a phased rollout of e-invoice data reporting via its InvoiceNow network, based on the Peppol standard. The schedule requires domestic-only businesses to adopt the system from 1 April 2026, with subsequent deadlines for new and existing GST registrants up to 2031. The move also confirms the adoption of Peppol for B2G transactions, expanding the platform’s use for cross‑border invoicing.

Singapore’s tax authority IRAS has announced that all GST‑registered businesses must transmit invoice data via the InvoiceNow e‑invoicing network, with phased implementation dates from 2025 to 2031. The requirement applies to voluntary and compulsory registrants based on incorporation date and annual supply thresholds, while overseas entities and reverse‑charge‑only businesses are exempt. Businesses can adopt InvoiceNow‑Ready solutions, free‑of‑charge packages, or IMDA‑accredited access points to comply.

The Supreme Court of India ruled that Rooh Afza is a fruit drink under the Uttar Pradesh Value Added Tax Act, removing it from the residual category that had subjected it to a 12.5% VAT rate. The decision places the product under Entry 103 of Schedule II Part A, which historically attracted a 4% VAT rate for the assessment period 2008‑2012. The ruling emphasizes that tax classification must be based on statutory language, not food safety definitions.

The UK guidance explains the special procedure for outward processing, which allows goods to be temporarily exported from the UK for repair or processing. It outlines the rules, application process, authorisation, and duty calculation for such movements, covering both the UK and EU/Northern Ireland contexts.

Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.

Poland's KSeF e-invoicing system requires all VAT‑registered businesses to submit B2B invoices via a centralized platform using the FA(3) XML format. Large taxpayers must comply from February 2026, others from April 2026, with a grace period through 2026 and penalties starting in 2027. The system assigns unique identifiers, stores invoices for ten years, and imposes up to 100 % VAT penalties for non‑compliance after the grace period.

In Poland, when a business vehicle is transferred from commercial use to private ownership, the transfer is treated as a taxable supply and VAT must be charged. The rule applies regardless of whether the original purchase allowed a 100% or 50% VAT deduction, as confirmed by a 2025 tax authority interpretation.

On 8 October 2025, Irish Revenue released a roadmap for implementing the EU's ViDA e‑invoicing and real‑time reporting requirements. The plan phases the rollout, with large corporates required to adopt the system in November 2028, all VAT‑registered businesses in intra‑EU B2B trade by November 2029, and full compliance for all cross‑border EU B2B transactions by 1 July 2030. The definition of a large corporate was clarified on 10 February 2026.

The Danish Customs and Tax Administration issued a Tax Council Binding Answer (No. SKM2026.87.SR) on Feb. 17, 2026, clarifying the VAT treatment of insurance activities and business transfers for Danish branches of nonresident insurance groups. The answer addresses joint VAT registration conditions, agency agreements between branches, and employee transfer VAT implications, providing much-needed guidance for taxpayers in Denmark’s insurance sector.