The CJEU’s Flo Veneer judgment (C‑639/24) clarifies that Article 45a of the EU VAT Implementing Regulation does not require a closed list of documents to prove intra‑Community transport. Tax authorities must consider all available evidence and cannot deny the exemption solely on missing standard documents. The ruling reinforces fiscal neutrality and will shape member‑state audit practices.

The UK government has confirmed a mandatory e-invoicing regime set to launch in April 2029, covering B2B and B2G transactions. The plan likely adopts a four‑corner model using a localized Peppol standard, with phased implementation and potential incentives for SMEs. Businesses are urged to prepare early, engage in consultations, and assess technology and data readiness to meet the new compliance requirements.

A Swedish Supreme Administrative Court ruling and updated Tax Agency guidance now restrict the scope of the transfer of a going concern (TOGC) exemption. The TOGC applies only when VAT would be chargeable on the asset transfer and the recipient can deduct input VAT, meaning many previously VAT‑neutral restructurings will incur VAT costs. Companies must reassess each asset’s VAT status when planning mergers or internal reorganisations.

The Court of Justice of the EU ruled that year‑end transfer‑pricing adjustments that increase profits to align with the arm’s‑length principle may be considered VAT‑eligible if the services and payment terms were agreed in advance. Documentation for input‑VAT deduction remains necessary and proportionate, but taxpayers need not prove economic necessity of the services. The ruling clarifies that VAT applies only where a clearly identifiable service is provided for remuneration, providing legal certainty across Member States.

KPMG China outlines the key provisions of the newly issued Implementation Regulations of China’s Value‑Added Tax Law, which came into force on 1 January 2026. The regulations refine definitions of taxable transactions, clarify zero‑rate eligibility for cross‑border services and intangible assets, and provide detailed guidance on VAT deduction and exemption criteria. Taxpayers should review the new rules to ensure compliance and optimize VAT management.

The article highlights that businesses can still recover VAT incurred in 2025, with a 4‑5 year domestic window and a 1‑year foreign window. It outlines common recovery gaps—missed foreign claims, incomplete invoices, missed deadlines, and conservative claiming—and promotes a technology‑enabled approach to maximise cash flow. Fintua’s platform automates validation, centralises claim tracking, and reduces audit risk.

The UAE Ministry of Finance’s Cabinet Decision No. 153 of 2025 introduces a reverse‑charge mechanism for the local supply of scrap metal between VAT‑registered persons, shifting VAT accounting from suppliers to recipients. Effective 14 January 2026, the rule excludes zero‑rated export supplies and requires written declarations and proper documentation to avoid liability.

The article explains that from July 2028 the EU’s ViDA Single VAT Registration will eliminate the call‑off stock simplification, making cross‑border inventory movements taxable and digitally reportable immediately. It outlines the need for businesses to use OSS or local VAT registrations, highlights the risk of legacy systems, and promotes modern single‑engine platforms such as VATCalc to meet the new compliance requirements.

Bloomberg Tax’s analysis outlines how the EU’s ViDA reform and global digital reporting mandates will reshape VAT compliance in 2026, with several EU member states implementing e‑invoicing and real‑time data transmission ahead of the 2030 deadline. The article highlights the growing role of AI in detecting non‑compliance and the implications of the 2025 CJEU Arcomet ruling on transfer‑pricing adjustments. Businesses are urged to modernize invoicing, automate data flows, and align internal processes to meet the new digital and AI‑driven compliance requirements.

The year 2026 marks a shift in how low‑value goods entering the EU are taxed, with the EU introducing a flat €3 customs duty and a planned €2 handling fee, while several member states enact national measures. These changes aim to streamline customs processing and increase revenue from low‑value e‑commerce parcels.

Deloitte China outlines the impact of its new VAT law effective 1 Jan 2026, highlighting key changes such as cross‑border supply rules, deemed sales, mixed sales, input‑VAT recovery rights, and mandatory e‑invoicing. The firm advises businesses to evaluate compliance and strategic implications, while noting forthcoming preferential policies and potential registration options for foreign entities.

Deloitte’s partner Adham Hafoudh discusses the rapid rollout of e‑invoicing and e‑reporting mandates across Europe, the data consolidation challenges they pose, and the expected expansion of these obligations up to 2030. He highlights Deloitte’s integrated advisory and technology solutions to help firms adapt, and notes the potential role of AI in further automating tax processes while stressing the need for precision and data security.

VATCalc explains how the EU’s 2028 Customs Reform will eliminate the €150 low‑value threshold, expand platform liability, and require real‑time, transaction‑level VAT determination and reporting. The article argues that legacy VAT systems are ill‑suited and that a single, legislative‑coded engine is essential to meet the new harmonised import VAT model across all 27 Member States. It highlights the need for rapid, integrated compliance to avoid penalties and operational risk.