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China’s State Administration of Taxation has rolled out a mandatory marketplace reporting regime that requires digital platforms to submit structured merchant-level data to tax authorities. The new rules, effective from October 2025, have already increased tax visibility and collections by 13% from online sellers and are expected to tighten compliance for e‑commerce operators. The regime aligns China with global standards such as DAC7 and imposes penalties of up to RMB 500,000 for non‑compliance.
The article reports that Pima County voters will decide on March 10, 2026 whether to extend a half‑cent transportation sales tax (Propositions 418 and 419) to fund a $2.67 billion, 20‑year transportation plan. Public meetings and Q&A sessions are scheduled in January and February to explain the plan’s allocations for road expansion, pavement rehabilitation and transit.
Global e-Invoicing Requirements Tracker
France has proposed raising its VAT registration thresholds for goods, services, legal services, and non‑profit organisations, but the changes are currently on hold pending budget approval. The new thresholds would be €93,500 for goods and accommodation services, €41,250 for services, €55,000 for legal services, and €80,011 for non‑profit organisations, with an EU‑wide scheme offering a €100,000 pan‑Europe threshold for small businesses.
The EU’s VAT in the Digital Age (ViDA) reforms are accelerating the shift toward transaction‑level digital reporting, mandatory e‑invoicing, and real‑time compliance. Legacy ERP tax engines struggle to adapt to the fragmented, rapidly evolving national implementations, while VATCalc’s legislatively‑coded, serverless architecture offers a scalable, integrated solution. Businesses must evaluate whether their tax engine can pivot quickly without repeated reinvestment to meet ViDA’s requirements.
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.
Miami County, Ohio, is proposing a 0.5% sales tax increase to fund a new maximum‑security jail, with the measure slated for the May 2026 ballot. Commissioners are holding public tours of the aging facility from January to April 2026 to build support for the tax and highlight the need for modern infrastructure.
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.
The webinar highlighted the impact of the One Big Beautiful Bill Act on state budgets, the ongoing Streamlined Sales and Use Tax Agreement, and specific sales‑tax challenges in California and Illinois. Key issues include federal conformity decisions, new California TTA rules, and Illinois’ remote‑seller amnesty and Chicago’s personal‑property lease tax adjustments.
KPMG US publication on indirect tax topics.
The article lists a series of VAT and GST rate changes set to take effect on 1 January 2026 across multiple jurisdictions, including the removal of reduced rates for accommodation in the Netherlands, new reduced rates in Finland and Lithuania, and standard rate increases in Zimbabwe and Malawi. It highlights the need for businesses to update pricing, invoicing, and compliance systems in anticipation of these changes.
From 1 January 2025, the UK's long-standing VAT exemption for private education was removed. Private schools must now charge 20% VAT on their fees, significantly impacting the independent education sector.