Global VAT & Indirect Tax News

Azerbaijan has announced a mandatory VAT regime for digital services supplied by non‑resident providers, requiring them to register, charge VAT and file returns. The scope covers software, SaaS, cloud, streaming, digital content, online advertising, digital marketing, platform access and other automated services. Detailed thresholds, filing frequency and administrative requirements are still pending clarification.

China’s State Administration of Taxation has rolled out a mandatory marketplace reporting regime that requires digital platforms to submit structured merchant-level data to tax authorities. The new rules, effective from October 2025, have already increased tax visibility and collections by 13% from online sellers and are expected to tighten compliance for e‑commerce operators. The regime aligns China with global standards such as DAC7 and imposes penalties of up to RMB 500,000 for non‑compliance.

The article reports that Pima County voters will decide on March 10, 2026 whether to extend a half‑cent transportation sales tax (Propositions 418 and 419) to fund a $2.67 billion, 20‑year transportation plan. Public meetings and Q&A sessions are scheduled in January and February to explain the plan’s allocations for road expansion, pavement rehabilitation and transit.

France has proposed raising its VAT registration thresholds for goods, services, legal services, and non‑profit organisations, but the changes are currently on hold pending budget approval. The new thresholds would be €93,500 for goods and accommodation services, €41,250 for services, €55,000 for legal services, and €80,011 for non‑profit organisations, with an EU‑wide scheme offering a €100,000 pan‑Europe threshold for small businesses.

The EU’s VAT in the Digital Age (ViDA) reforms are accelerating the shift toward transaction‑level digital reporting, mandatory e‑invoicing, and real‑time compliance. Legacy ERP tax engines struggle to adapt to the fragmented, rapidly evolving national implementations, while VATCalc’s legislatively‑coded, serverless architecture offers a scalable, integrated solution. Businesses must evaluate whether their tax engine can pivot quickly without repeated reinvestment to meet ViDA’s requirements.

Bulgaria will adopt the euro on 1 January 2026, triggering new VAT thresholds expressed in euros. The National Revenue Agency will enforce price monitoring and dual‑pricing rules to prevent profiteering during the currency transition.

This guide outlines France’s VAT framework, including standard and reduced rates, registration thresholds, and upcoming e‑invoicing requirements. It also details compliance obligations for non‑resident businesses, digital services, and import VAT deferment schemes.

Miami County, Ohio, is proposing a 0.5% sales tax increase to fund a new maximum‑security jail, with the measure slated for the May 2026 ballot. Commissioners are holding public tours of the aging facility from January to April 2026 to build support for the tax and highlight the need for modern infrastructure.