The article explains how the upcoming ViDA framework will eliminate tolerance for inconsistencies between VAT determination, invoicing and reporting, pushing control to the transaction level. It highlights that intra‑EU transactions will require near real‑time digital reporting, and notes key future dates for reverse‑charge harmonisation and the withdrawal of the European Sales Listing. The piece also discusses the implications for triangulation and supply‑chain transactions and promotes a single‑engine solution for compliance.

Poland is proposing a 3% Digital Services Tax (DST) on digital platforms’ advertising, data services and intermediary services, targeting companies with global revenues over €1 billion and Polish revenues above €250 million. The tax will apply only to income from Polish users and will credit Polish corporate income tax paid to reduce double taxation. A public consultation will begin in February 2026, with a draft bill expected after stakeholder feedback.

The Philippine Court of Tax Appeals issued a decision (CTA EB No. 2951) on Jan. 16, 2026 clarifying the treatment of unutilized input VAT refunds on zero‑rated export sales. The court partially granted a refund claim by a corporation engaged in export sales, after the Commissioner of Internal Revenue denied the request for lack of proof that service recipients were not doing business in the Philippines.