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Ukraine’s Cabinet of Ministers will submit three separate tax bills to the Verkhovna Rada in early April 2026, including a new tax on the OLX platform, a 5% increase in the military levy, and the abolition of parcel benefits. No bill to introduce VAT for individual entrepreneurs will be presented, as the government seeks to have the IMF remove that requirement. The parliament previously failed to adopt the OLX tax on 10 March 2026.
The United Nations Committee of Experts on International Cooperation in Tax Matters has announced a practical VAT agenda through 2028, establishing a Subcommittee on Indirect Taxes to produce guidance on execution gaps. The workplan covers five priority areas—digital economy VAT, fraud prevention and SME compliance, cross‑border dispute resolution, financial services/FinTech/crypto, and VAT regressivity—with draft outputs expected by October 2028. The initiative signals a global convergence in VAT thinking and increased scrutiny for tax authorities and businesses.
Global e-Invoicing Requirements Tracker
Denmark is tightening its digital bookkeeping and e‑invoicing framework, moving from encouragement to default digital behaviour. From July 2026, e‑invoicing will be the default output, and businesses on registered systems will be automatically enrolled in the NemHandel network unless they opt out. The roadmap also sets a 2028 start for Peppol PINT migration, full transition by 2029, and SAF‑T 2.0 will require transaction‑level detail from 2027.
The European Commission has opened a public consultation to revise the EU e‑Invoicing Directive, offering three options that range from mandatory use of the EN 16931 standard for B2G transactions above thresholds to a full EU‑wide rollout with interoperability requirements and EU‑level governance. The consultation runs from 18 March to 10 June 2026 and seeks input on how to accelerate harmonisation ahead of the ViDA mandate, which will require structured e‑invoicing for intra‑EU B2B by July 2030.