Ghana introduced a 12.5% VAT on non‑resident digital service providers to local consumers effective 1 April 2022. The law sets a GHS 200,000 annual turnover threshold for registration and requires monthly returns filed by the 21st of the following month. Non‑resident suppliers must appoint a resident representative or VAT agent to comply.

Ireland’s Revenue has identified the large corporates that will be subject to Phase One of the VAT Modernisation programme, requiring them to issue structured eInvoices from 1 November 2028. All Irish businesses must also be able to receive such eInvoices from the same date, ahead of the EU-wide ViDA cross‑border rules set for July 2030.

The UK will require all VAT invoices to be e‑invoiced by 2029, mandating machine‑readable formats and accredited transmission. The article outlines the scope, Peppol alignment, and a step‑by‑step timeline for 2026‑2028 to help finance, IT and procurement prepare. It highlights key milestones such as selecting an access point, adopting a canonical data model, and piloting with trading partners.

The European Union has approved a flat €3 customs duty on low‑value parcels valued below €150, effective 1 July 2026, as a temporary measure before broader customs reform in 2028. The rule applies by item type rather than per box and aims to curb unfair competition from direct‑to‑consumer imports, especially from China.

The European General Court issued a preliminary ruling (Case No. T‑657/24) on 9 February 2026 clarifying that credit intermediaries are exempt from VAT only when they canvass and source customers for mortgage‑loan agreements and assist with preparatory work before agreements are concluded. A Portuguese credit intermediary’s commission‑based mortgage‑loan intermediation was challenged, and the court held that unless these conditions are met, the services are taxable.

French VAT reforms introduced on 1 January 2026 now require UK exporters using DDP into France to hold a French VAT number or have an EU-based importer of record. The changes tighten conditions for DDP movements and increase operational and reporting burdens, prompting exporters to reassess provider capabilities. The reforms aim to strengthen compliance and competitive advantage for logistics operators.

EU Council has approved a temporary flat €3 customs duty per item for low‑value e‑commerce imports (≤€150) from third countries, effective 1 July 2026 until July 2028. The levy targets non‑EU sellers registered under the Import One‑Stop Shop, covering about 93 % of parcels, and is separate from VAT. It will be replaced by the EU Customs Data Hub in 2028, after which standard customs tariffs will apply.

Russia’s Ministry of Industry and Trade has proposed a flat 22% VAT on all foreign goods, including purchases via online marketplaces, effective 1 January 2027. The proposal contrasts with a Ministry of Finance draft that would raise the rate gradually from 5% in 2027 to 20% in 2030. The announcement was made by Minister Anton Alikhanov at the Duma Committee on Industrial Policy on 11 February 2026.

France has introduced a temporary €2 small parcel tax on low‑value imports effective March 1 2026. The tax applies to parcels below €150, is levied per item at the time of import, and will remain in force until the EU‑wide parcel tax takes effect in November 2026, but no later than December 31 2026. The liable party is the person responsible for import VAT on the H7 declaration, covering IOSS users, French VAT registrants, and others.

The Mongolian Government has submitted a comprehensive VAT reform package to Parliament, introducing major changes such as full deductibility of reverse‑charged VAT on foreign services, immediate deduction of capital expenditure VAT, a simplified regime for businesses below MNT 400 million, and a one‑to‑two‑month deferral of monthly VAT payments. The standard VAT rate remains 10%.

The Danish Business Authority has unveiled SAF‑T 2.0, a new standard for exchanging accounting data at the transaction level. From 1 January 2027 all registered digital accounting system providers must support SAF‑T 2.0, while companies using non‑registered systems must continue to generate SAF‑T 1.0 files and comply with the Bookkeeping Act. The update enhances data sharing with partners and authorities such as the Danish Tax Agency and supports future automation in reporting to public sector bodies.

Belgium’s federal parliament has approved a broad VAT reform bill (No. 56/1205) that introduces significant changes to invoicing, deduction adjustments, refund procedures and compliance enforcement. Key measures include extended VAT adjustment periods, a substitute return mechanism for late filings, clarified VAT ID reporting for non‑Belgian customers, mandatory e‑invoicing for government contracts and a three‑month rule for VAT refunds.

Ireland’s Revenue has confirmed a phased launch of mandatory B2B e‑invoicing and e‑reporting, starting with large corporations in November 2028 and expanding to all taxpayers by November 2029. The EU‑wide ViDA e‑invoicing system for intra‑community transactions will come into force in July 2030. The initiative follows a public consultation that ran from 13 October 2023 to 31 January 2024.

China's Ministry of Finance has announced that goods returned from e‑commerce exports will be exempt from import duties, import VAT and consumption tax from 1 January to 31 December 2027. The move aims to support the growth of cross‑border e‑commerce. The exemption applies to goods returned via e‑commerce platforms.

Italy has raised the Intrastat acquisitions reporting threshold from €350,000 to €2 million for VAT‑registered businesses, effective 25 February 2026 for transactions in January 2026. The change, announced in Act No. 84415, keeps the INTRA‑2 bis form unchanged and is enabled by the country’s e‑invoicing platform and EU data‑exchange mechanisms.

Chile’s Internal Revenue Service (SII) will shift VAT collection from non‑resident sellers to Chilean financial institutions starting 1 June 2026, imposing a 19 % withholding rate on eligible transactions. The first list of non‑compliant digital VAT taxpayers will be published 15 June 2026, with financial institutions required to file monthly Form 29 and a semiannual report by the last business day of February 2027.

Cameroon’s 2026 Finance Law introduces a real‑time VAT e‑invoicing regime that will require all taxpayers to use approved electronic invoicing solutions. The new mandate builds on the 2024 Finance Law’s electronic tracking requirements for selected sectors and aims to shift tax control from post‑filing audit to transaction‑level visibility.

The Ivorian tax authority released the annex to the 2026 Finance Law, introducing several tax changes. Measures include extending a 7.5% withholding tax on non‑commercial profits for certain non‑salaried participants, eliminating VAT exemptions for oil exploration, agriculture, manufacturing and packaging and applying the standard 18% VAT rate, raising the tourism development tax to 2.5% from 1.5%, imposing a tax on foreign digital service platforms without a physical presence, and reducing the property tax to 13% from 15%.

The Chinese Ministry of Finance issued Announcement No. 9/2026 on January 31, 2026, defining the goods and services subject to the 9% VAT rate. The policy lists a wide range of agricultural products, utilities, media, and real estate transactions that will be taxed at this rate.

Latvia's parliament has accepted Bill No. 1206 for consideration, which proposes reducing the VAT rate on firewood and thermal energy for household use from 12% to 5% between Jan. 1 and April 30, 2026. The bill also requires that invoices issued at the 12% rate during that period be corrected by the law’s entry‑into‑force date.