Slovenia: The Financial Administration has updated VAT group guidance to clarify e-invoicing and import VAT reporting requirements. The changes include continued use of the group’s business name and EORI number, and new eSlog standard provisions for group members.

UAE: The Ministry of Finance extends the Accredited Service Provider appointment deadline to 30 October 2026 while keeping the 1 January 2027 e-invoicing go-live date. Botswana will apply VAT to remote digital services from 1 June 2026, impose reverse charge on government entities and large unregistered businesses, and require electronic fiscal devices for all registrants. Germany is consulting a change to its VAT grouping rules that would take effect from 2029, replacing automatic Organschaft with a declaration requirement.

Philippines: Deloitte Philippines highlights that e-invoicing could curb corruption by improving tax transaction transparency, but notes the government’s limited tech capacity and lack of clear guidance as key challenges. Revenue Regulations No. 11-2025 set a March 2026 deadline for covered taxpayers to issue electronic invoices, later extended to 31 December 2026 by RR No. 26-2025.

The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.

The Gambia The Gambia Revenue Authority has approved an electronic invoicing system for VAT and other taxes, effective from 22 June 2026. The system aims to improve compliance and modernise tax administration as part of the government's digitalisation agenda.

The UK’s HMRC announced several VAT developments in July 2026, including changes to the Capital Goods Scheme, digitisation of option to tax, a consultation on development land for social housing, and the adoption of Peppol for e-invoicing. From 29 July 2026, the CGS threshold for land, buildings and civil engineering works rises to £600,000 and computers are removed from the scheme, while a new online portal for option to tax will launch before year end.

UAE: The Ministry of Finance has extended the deadline for appointing an Accredited Service Provider to 30 October 2026, while the e-invoicing go-live date remains 1 January 2027. Businesses with revenue of AED 50 million or more must now plan for ASP selection and onboarding before the new deadline.

EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.