Global VAT & Indirect Tax News

Marosa announces a webinar on 28 January 2026 covering invoicing and VAT compliance across Europe and Latin America, focusing on regulatory developments up to 2030. The session will feature experts Alexia García, Matt Ayton, and Daniela Lavin, and will provide guidance on integrating invoicing and VAT compliance for businesses operating in both regions.

Peppol e-invoicing is a key pillar of European digital compliance, with the network based on EN 16931 and Peppol BIS enabling interoperability in Belgium, France, and Germany. New mandates in Belgium (2026) and France (Facture Electronique) will adopt Peppol, and Melasoft serves as a certified Peppol Access Point to automate compliance, integrating with SAP to ensure 100% legal compliance across 30+ countries.

Poland’s 2026 tax landscape focuses on digital compliance, with mandatory e‑invoicing via the National e‑Invoicing System (KSeF) and new corporate income tax reporting in JPK_CIT format. The year also sees expanded withholding tax exemptions for foreign investment funds and a temporary 30% corporate tax rate for banks.

KPMG’s latest e‑invoicing developments timeline highlights key implementations for 2026. Belgium will require all VAT payers to issue and receive electronic invoices for domestic B2B transactions from 1 January 2026, with a fallback rule for technical issues. Poland will implement the remaining four e‑invoicing acts in February 2026 after signing them on 9 December 2025.

Portugal has extended its mandatory B2G e‑invoicing regime to all business sizes, with key deadlines moving into 2026 and 2027. The new rules require QR codes, ATCUD codes, and eventually Qualified Electronic Signatures (QES) for electronic invoices, while the eSPAP platform remains the official submission channel. SAP ECC and S/4HANA users must adopt the eDocument Cockpit and integration flows to remain compliant.

Spain’s December 2025 draft law transposes the first wave of the EU ViDA directive, tightening OSS rules, clarifying the €10,000 distance‑sales threshold, and expanding non‑Union OSS scope. It also introduces a representative requirement for non‑EU businesses seeking VAT refunds and sets transitional measures for call‑off stock and energy supplies. The draft signals that the most significant e‑invoicing and digital‑reporting mandates will arrive in 2030 and 2035.

Belgium will require VAT‑liable businesses to issue and receive structured electronic invoices (PEPPOL) from 1 January 2026. For the first three months of 2026, no sanctions will be imposed if companies can prove timely and reasonable preparations, but the tolerance is case‑by‑case and not a blanket postponement.