Belgium’s federal government has raised the VAT rate on prepared meals from 6% to 12%, impacting school meals and home care for the elderly. The new rate applies to meals that must be eaten within two days, while frozen pizzas in supermarkets remain at 6%. The measure has sparked controversy and may increase costs for parents and the elderly.

The Post Office provides guidance for UK sellers on how the Import One Stop Shop (IOSS) scheme applies to sales into the EU. Items under €150 can be covered by IOSS, allowing buyers to pay duties and fees at purchase, while items over €150 or sold outside IOSS require duties to be paid by the recipient or via pre‑paid services. Gifts under €45 are exempt from duties and fees.

China’s Ministry of Finance and State Taxation Administration announced that from 1 April 2026, VAT export rebates for e‑cigarette products will be cancelled. The change also reduces battery product rebate rates and eventually cancels them, requiring exporters to adjust customs declarations accordingly.

China will eliminate VAT export rebates for photovoltaic products from April 1, 2026, and will reduce battery export rebates from 9% to 6% between April 1 and December 31, 2026, before fully phasing them out on January 1, 2027. The policy covers a wide range of solar and battery products, including monocrystalline silicon wafers, lithium‑ion batteries, and all‑vanadium redox flow batteries. This marks a significant shift in China’s export incentive regime, potentially increasing export costs for manufacturers.

Under new UK legislation, businesses will no longer pay VAT on goods donated to charity, effective 1 April 2026. The change removes the current requirement for VAT on free gifts to charities, while donated resale goods remain zero‑rated. The relief aims to reduce waste and administrative costs for businesses and charities alike.

Armenia has introduced a VAT exemption for electric vehicles effective from 1 January 2026. The exemption covers specific HS codes for the first month of the year and then applies only to vehicles manufactured after 31 December 2023 for the remainder of 2026. The change follows legislative amendments made on 17 December 2025.