The May 2026 Tax & Reg Watchpoint highlights a wave of VAT reforms across Brazil, Africa, Europe, and Asia, including Brazil’s dual VAT model, new digital services taxes in Rwanda, Malawi, Botswana, and Togo, EU data‑sharing for fraud, and other cross‑border compliance changes.

EU introduces a €3 flat customs duty per HS6 item on IOSS shipments under €150, removes de minimis exemption, and targets a €2‑€3 per package handling fee, affecting cross‑border merchants from July 1, 2026.

Azerbaijan introduces mandatory VAT registration for non‑resident digital service providers exceeding a USD 10,000 B2C threshold, effective 1 September 2026, with a new online portal and a shift from automatic withholding to provider responsibility.