Brazil will roll out an intelligent split payment system for VAT starting 1 January 2026 to curb fraud. Pilot testing begins on 6 April 2026, with the production version following on 4 April. The mechanism requires payment service providers to verify supplier VAT credits before transferring funds, and buyers can only claim credits after the supplier has paid the tax.

The UK First Tier Tribunal ruled that payments under VPAG, PPRS and similar schemes are post‑supply price reductions, meaning the VAT originally paid was too high. The Upper Tribunal hearing is set for 9–11 February 2026, with a decision expected shortly after, potentially unlocking up to £2.5 billion in VAT reclaims for pharma and healthcare businesses. Companies can adjust VAT back up to four years by filing protective claims now.

The French 2026 Finance Bill introduces a €2 customs charge on low‑value imports (≤€150) from non‑EU countries, effective 2026, targeting e‑commerce parcels. The measure is expected to raise about €400 million annually and is part of broader EU customs reforms, including a €3 interim levy from 1 July 2026 and a planned €2 levy across the EU by 2028.