Global VAT & Indirect Tax News

The Finance (No. 2) Bill 2024‑26 has been amended in Committee and will return to the House of Commons for further stages. Scotland will introduce a new Air Departure Tax on 1 April 2027, replacing APD, with a consultation closing 26 March 2026. Deloitte’s Advance Tax Certainty service will become operational from July 2026, while the OECD Global Forum on VAT met in January 2026 to discuss digital economy and near real‑time data collection.

The French Administrative Court of Appeal of Paris issued Decision No. 25PA00785 on Feb. 4, 2026, clarifying that the ordinary law procedure for VAT refunds for taxable persons outside the EU does not apply when the taxpayer did not carry out transactions during the period. The UK company’s claim for an import VAT credit was partially denied by the Court of Montreuil and upheld by the Court of Appeal.

On 27 January 2026 the Swedish Tax Court issued Advance Notice No. 62‑25/I, clarifying the VAT treatment of mobile housing modules leased to municipalities and private owners for student housing and nursing homes. The court held that leasing these modules does not constitute leasing real estate for VAT purposes, affecting input‑VAT deduction rights. The modules are assembled on site, mounted on foundations, equipped with utility ducts, and subject to time‑limited building permits.