Belgium has enforced its e‑invoicing mandate effective 1 January 2026, requiring all companies to transmit invoices electronically via the Peppol network. A three‑month grace period allows firms to comply without penalties, while coverage rates vary across regions. Companies must also prepare for future e‑reporting obligations in 2028 and the ViDA directive.

The Malaysian government has delayed the mandatory e‑invoicing rollout for businesses with annual sales between RM1 million and RM5 million to 1 January 2027, extending the penalty‑free transition period by 12 months. The exemption threshold was raised from RM500,000 to RM1 million in December 2025, and consolidated e‑invoicing will now cover retail and building materials sectors.

Malaysia’s Inland Revenue Board has rolled out Phase 4 of its e‑invoicing mandate, effective 1 January 2026. The new rule requires all taxpayers with annual sales or income up to RM5 million to issue electronic invoices, while those below RM1 million remain exempt. The government also introduces free MyInvois tools and a new e‑duti setem stamp‑duty system.

Burkina Faso will launch a certified electronic invoicing system in January 2026 to centralise transaction data, curb VAT fraud and reduce corruption. The system requires businesses to use certified software, terminals and internet connectivity, and will enable continuous data flow to the tax authority for better revenue forecasting and credit assessment.

UK companies will be required to use e-invoicing for all VAT transactions from January 2029. Storecove is hosting a webinar on January 15, 2026 to preview the upcoming change and explain implementation steps. The session will cover the regulatory requirements, impact on businesses, and how an API can simplify compliance.

The article highlights that businesses can still recover VAT incurred in 2025, with a 4‑5 year domestic window and a 1‑year foreign window. It outlines common recovery gaps—missed foreign claims, incomplete invoices, missed deadlines, and conservative claiming—and promotes a technology‑enabled approach to maximise cash flow. Fintua’s platform automates validation, centralises claim tracking, and reduces audit risk.

Brazil is launching a seven‑year transition to a dual VAT system, replacing PIS, Cofins, ICMS and ISS with federal CBS and state IBS. The pilot starts in 2026 with minimal rates and e‑invoicing waivers, while full implementation is slated for 2033 with a consolidated rate of roughly 28%. The reform includes compensation funds for states and a shift to a destination‑based regime.

The article explains that from July 2028 the EU’s ViDA Single VAT Registration will eliminate the call‑off stock simplification, making cross‑border inventory movements taxable and digitally reportable immediately. It outlines the need for businesses to use OSS or local VAT registrations, highlights the risk of legacy systems, and promotes modern single‑engine platforms such as VATCalc to meet the new compliance requirements.

Bloomberg Tax’s analysis outlines how the EU’s ViDA reform and global digital reporting mandates will reshape VAT compliance in 2026, with several EU member states implementing e‑invoicing and real‑time data transmission ahead of the 2030 deadline. The article highlights the growing role of AI in detecting non‑compliance and the implications of the 2025 CJEU Arcomet ruling on transfer‑pricing adjustments. Businesses are urged to modernize invoicing, automate data flows, and align internal processes to meet the new digital and AI‑driven compliance requirements.