The article analyzes over 200 e-invoicing vendors across 120+ countries, revealing a highly fragmented market where most vendors specialize in a single country or compliance model. It highlights that 15+ countries have e-invoicing deadlines in 2026 and identifies five distinct compliance models worldwide, underscoring the need for multinational buyers to evaluate vendors by model coverage rather than country count.

Spain’s new ministerial order on electronic invoicing takes effect on 1 October 2026, starting the clock for adaptation periods. Companies with annual turnover above €8 million must be compliant by 1 October 2027, while others must comply by 1 October 2028. The order activates the technical framework set out in Law 18/2022 and Royal Decree 238/2026.

The European Commission released the minutes from its 51st Group on the Future of VAT meeting, held on 3 March 2024, which discussed the ViDA package’s e‑invoicing, digital reporting, platform economy VAT and single VAT registration provisions. Key dates include the start of OSS guidelines on single VAT registration on 1 January 2027 and several upcoming GFV/VEG meetings in mid‑2026 that will shape the final Explanatory Notes for 2027.

A UK court decision allows a travel agency to contest HM Revenue & Customs’ trimming of its VAT credit by approximately £187,000. The ruling spiked the tax authority’s bid for an early end to the case, giving the agency the right to pursue a full challenge. The case highlights the importance of monitoring HMRC adjustments and the potential for judicial review.

Poland’s Council of Ministers has drafted legislation extending the deadline for submitting the JPK_KR accounting file to 31 July 2026, moving it from the traditional 31 March CIT filing date. The new SAF‑T requirement will be phased in: large companies (sales ≥ €50 million) from 1 January 2025, other businesses with accounting records from 1 January 2026, and all remaining corporate or personal income taxpayers from 1 January 2027. The extension also simplifies authorisation, allowing existing e‑filing powers of attorney to be used for JPK submissions.

Saudi Arabia has rolled out a comprehensive e‑invoicing mandate led by ZATCA, requiring all companies to issue and transmit electronic invoices via the Fatoora platform. The phased implementation includes mandatory clearance for B2B/B2G and e‑reporting for B2C, with progressive waves based on turnover thresholds. As of March 31, 2026, companies with annual turnover above SAR 750 000 must comply, with further thresholds set for June 2026.

The European Commission has launched a public consultation and a "Reality Check" event to shape the upcoming revision of EU e-invoicing rules, including the e-invoicing directive and EN 16931 standard. The consultation runs until 10 June 2026, while the interactive event is scheduled for 27 April 2026. The Commission expects the revised directive to be adopted in Q4 2026 as part of the Single Market Strategy.

Ecuador’s tax authority has announced a 15% VAT on iGaming services, including betting, sports prediction markets, online video games, and digital entertainment platforms. Operators must issue receipts, collect VAT from users, and remit payments to the Servicio de Rentas Internas (SRI), while non‑resident operators using intermediaries face withholding requirements.

The European Commission is advancing a deemed supplier regime for ride‑and‑accommodation platforms, with a voluntary launch in July 2028 and mandatory compliance by 1 January 2030. Draft explanatory notes were issued in Q1 2026, with final notes expected in Q2 2027, and the EC will confirm member‑state conditions by 31 December 2028. The regime also revises the short‑term accommodation definition to 30 days and will be evaluated for effectiveness by 1 July 2033.

France will enforce e-invoicing for B2B transactions from 1 September 2026, requiring all VAT‑registered businesses to receive and issue invoices in UBL, CII, or Factur‑X formats via certified dematerialisation platforms. The obligation extends to SMEs and micro‑businesses on 1 September 2027, and the Business Directory based on SIREN numbers will replace email addresses for recipient identification.

Mexico’s tax authority, SAT, has introduced Rule 2.9.21, requiring digital service providers and marketplace platforms to grant direct, real‑time access to transaction data. The rule, effective April 1 2026, imposes a final deadline of April 30 2026 for submitting a Notice of Access. The mandate targets a wide range of digital businesses, including foreign operators, and presents significant technical challenges due to the lack of published API specifications.

The Canadian federal housing minister’s office retracted earlier claims that the government would cut GST on new homes for a year. The correction follows the introduction of Bill C‑26, which authorises a one‑time payment to provinces and includes a tax‑relief measure that removed the full 13% HST on new homes in Ontario up to $1 million. The measure took effect on 1 April 2026 and expires on 31 March 2027.

Uzbekistan has launched a VAT refund system for foreign tourists effective 1 April 2026, allowing visitors to reclaim 85 % of VAT on purchases of at least 300,000 soums. The scheme will initially operate at all international airports and is planned to extend to railway stations and border checkpoints. The move accompanies a broader privatisation drive aimed at reducing state ownership to 15 %.

Spain has temporarily lowered fuel VAT from 21% to 10% under Real Decreto-ley 7/2026, a measure set to expire on 30 June 2026. The EU Commission warned that the cut breaches EU rules, but no formal infringement has been initiated. The temporary relief is expected to cost Spain about €507 million in revenue loss.

On March 31 2026 the Ecuadorian SRI issued a resolution that changes how dematerialized tax credit notes are handled. The new rules allow taxpayers to use up to 60 % of the amount payable on a tax return from credit‑note balances, except for Foreign Currency Outflow Tax (ISD) credits, and they remove the possibility of using credit notes to settle customs duties. Credit‑note balances will now appear in the securities account statement on the SRI portal.

Germany has launched the German Electronic Business Address (GEBA) standard, allowing every business to use a government‑assigned electronic address for Peppol. The GEBA specification, based on the automatically assigned W‑IdNr, is globally interoperable and supports optional sub‑addressing for large enterprises. The rollout is part of Germany’s e‑invoicing roadmap and aligns with upcoming EU e‑invoicing standards.

Russia is drafting a law that will exempt cryptocurrency exchange and custody services from VAT, while subjecting their profits to standard corporate tax. The bill also introduces new personal tax rules for crypto traders, limits retail purchases to $3,700 per year, and requires Russian residents to report foreign‑based crypto wallets to the Federal Tax Service.

EU Parliament has tabled more than 200 amendments to its draft report on a coherent tax framework for the financial sector, with VAT reform at the centre. The proposals aim to narrow the long‑standing VAT exemption for financial services, tax fee‑based B2B services, consolidate the Insurance Premium Tax into VAT, and modernise rules for neobanks, crypto and other digital financial services. A parliamentary vote is scheduled for 26 April 2026, with a vote expected in May and potential plenary adoption in June.

The Court of Appeal has ruled in favour of Colchester Institute in a VAT dispute with HMRC, allowing the college to reclaim VAT on pre‑2010 capital projects. The decision could extend to an estimated 20‑30 other colleges and raises uncertainty for charities that may lose VAT discounts. The ruling centres on the Lennartz mechanism, which HMRC had withdrawn in 2010.

The European Commission will host a public workshop on 27 April 2026 to review the revision of Directive 2014/55/EU on e‑invoicing in public procurement. The event will outline potential policy measures, gather stakeholder feedback, and discuss the three policy options for the revision. The outcome will influence upcoming compliance requirements, including the ViDA reform that will mandate structured e‑invoicing for intra‑EU B2B transactions by July 2030.