The year 2026 marks a shift in how low‑value goods entering the EU are taxed, with the EU introducing a flat €3 customs duty and a planned €2 handling fee, while several member states enact national measures. These changes aim to streamline customs processing and increase revenue from low‑value e‑commerce parcels.

A Dutch court decision confirms that the reduced VAT rate for aids does not apply to stairlifts. The reduced rate is limited to wheelchairs, crutches, standing chairs and high‑bed mattresses, while stairlifts are subject to the standard VAT rate. The ruling clarifies the interpretation of the table post and has immediate compliance implications for suppliers.

Turkey’s Revenue Administration proposes a phased reduction of the Digital Services Tax (DST) from 7.5% to 5% in January 2026 and further to 2.5% in January 2027. The DST applies to digital service providers exceeding a global revenue threshold of EUR 750 million or local revenue of TRY 20 million, with strict monthly reporting and no deductions allowed. Exemptions require an independent auditor report and are subject to strict thresholds.

Bulgaria will adopt the euro on 1 January 2026, triggering new VAT thresholds expressed in euros. The National Revenue Agency will enforce price monitoring and dual‑pricing rules to prevent profiteering during the currency transition.

This guide outlines France’s VAT framework, including standard and reduced rates, registration thresholds, and upcoming e‑invoicing requirements. It also details compliance obligations for non‑resident businesses, digital services, and import VAT deferment schemes.

The UAE Federal Tax Authority announced key updates to VAT and excise tax regulations, including new service fee amendments effective 1 January 2026, a final filing deadline of 28 January 2026 for VAT returns, and clarified requirements for conformity certificates and a tiered volumetric model for sweetened drinks.

Colombia will impose a 10% VAT on gasoline and diesel from Jan 1 2026, alongside a 90‑peso per gallon gasoline and 99‑peso per gallon diesel price adjustment. The government also raised the minimum wage by 22.7% to 1.75 million pesos, while inflation is projected to stay above 4% by year‑end, prompting potential price‑control measures.

The UK’s new ‘taxi tax’ imposes a 20% VAT on minicab fares, but Uber has restructured driver contracts from January 2026 to act as an agent, shifting VAT responsibility to drivers. Most drivers earn below £90 k and therefore do not charge VAT, keeping fares outside London unchanged, while London fares remain subject to VAT.

Colombia’s government has shifted the 19% value‑added tax on online gambling from deposits to gross gaming revenue (GGR) for the 2026 fiscal year. The emergency decree, issued after the 2025 Financing Bill failed, re‑allocates the tax to GGR, reducing the effective burden on operators from up to 70% of real income to about 34% of gross revenue. The change is expected to fill a COP16.3 trillion budget gap for 2026 but may face legal challenges.