The Norwegian Tax Appeals Board ruled that data centre services supplied to non‑residents are not fully exported services; the portion involving physical storage, monitoring, power and infrastructure must attract Norwegian VAT. The decision rejects the view that such services are entirely remote and VAT‑exempt, and provides analysis that may interest other jurisdictions.

The blog post summarizes a session at ELEVATE 2026, emphasizing that VAT automation is now essential for global operations. It outlines practical steps—data stabilization, standardization, pilot automation, and continuous optimization—and highlights the role of co‑sourcing and AI in elevating tax teams from operators to strategic advisors.

Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.

Slovakia will enforce a 2027 e‑invoicing mandate for B2B and B2G domestic transactions, requiring invoices to be issued and received in the EU EN16931 structured format and reported in real‑time to the Finance Administration. The mandate will roll out in stages, with a voluntary transition in early 2026 and full compliance by 1 January 2027, while intra‑community e‑invoicing will become mandatory from July 2030. Additional changes include tax‑registration reforms effective 1 January 2026 to curb fraud and the replacement of control statements with the new e‑invoicing regime.

On 19 February 2026, Togo will impose an 18% VAT on foreign digital services supplied to consumers, following the 2026 Finance Law and a ministerial order. Digital platforms must collect and remit VAT and report annual income, with a 10% penalty for non‑compliance. The regime also introduces mandatory certified e‑invoicing for VAT‑registered businesses.

A UK tribunal decision in 2024 may allow U.S. biopharma firms with UK operations to claim VAT refunds on prior NHS sales, potentially unlocking up to £2.5 billion. The ruling is under review by the Upper Tribunal, with a judgment expected within the next three to four months. Companies must notify HMRC and register protection claims now to preserve their right to recover VAT within a four‑year window.

Fintua’s blog post reviews Ireland’s upcoming e‑invoicing mandate under the EU’s Digital Reporting Requirements, outlining the phased implementation schedule and the planned adoption of Peppol. It highlights the 10‑day invoicing window, the 2030 compliance deadline, and the role of AI in ensuring data quality. The piece serves as a practical guide for Irish businesses preparing for the new digital VAT regime.

Malawi will extend VAT to non-resident digital services from 1 April 2026, requiring foreign providers to charge the standard 17.5% rate. The new regime, announced in the 2026/27 Budget Policy Statement, also doubles the VAT registration threshold to MWK 50 million and covers services such as streaming, online advertising, e‑learning and digital content platforms.

China’s new VAT Law took effect on 1 January 2026, prompting a series of administrative releases that align preferential regimes, customs treatment, and reporting obligations. The guidance tightens SME VAT incentives, extends cross‑border e‑commerce import VAT exemptions until 2027, and introduces new import VAT incentives for strategic sectors that run until 2030. Multinational groups should review compliance and documentation to meet the updated thresholds and reporting requirements.

Denmark is transitioning its NemHandel e‑invoicing system from the domestic OIOUBL format to the Peppol BIS standard, with full migration targeted for mid‑2029. The shift aligns with the 2030 VAT in the Digital Age reforms that mandate e‑invoicing for intra‑community transactions and supports the ViDA Digital Reporting Requirements. Businesses will need to adapt to a phased coexistence period before Peppol BIS becomes the dominant format.

The Xyrality case (C‑459/24) clarifies that e‑commerce platforms can be treated as suppliers for VAT purposes, meaning VAT is due on the full transaction amount, not just the platform fee. The ruling confirms that Article 28 creates a deemed supply chain when an intermediary acts in its own name but on behalf of the actual provider, and that Article 9a’s presumption cannot be rebutted if the platform authorises the charge, delivers the service, or sets the general terms. Platforms dominating the customer relationship must therefore reassess their VAT obligations.

EU member states are pushing for a €2 customs handling fee on low‑value parcels (below €150) to take effect on 1 July 2026, ahead of the planned 1 November 2026 date. An interim €3 customs levy will also apply from 1 July 2026 until March 2028, while the €150 duty threshold is slated for removal under the 2028 customs reform. The fee could be reduced to €0.50 for importers registered with the Trust and Check Trader scheme.

Hungary’s National Tax and Customs Office has released the ViDA implementation document outlining mandatory e‑invoicing and real‑time VAT reporting. The reform requires all taxable persons to exchange invoices in the EN 16931 format, prohibits email distribution, and introduces an AOR reporting obligation within five days. The five‑corner model will be used for transmission, with service providers optional.