France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.

France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.

The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.

EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.

Finland's Tax Board clarified the VAT treatment of e-commerce payment services in a preliminary decision effective from 28 April 2026. The ruling distinguishes between taxable factoring services for the provider's own payment methods, VAT-subject technical API services, and VAT-exempt payment processing from external providers.

The UK HMRC announces simplification of the Capital Goods Scheme effective 29 July 2026. Computers and computer equipment will be excluded and the expenditure threshold for land, buildings and civil engineering work rises to £600,000.

The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.

HMRC’s Notice 700 has been updated to clarify VAT treatment of mobile phone contracts and packages. The key change is that no input tax can be recovered when an employee holds a contract in their own name. The guidance also confirms recoverability rules for business‑only mobile and broadband services, and outlines apportionment requirements for private use.

This guide explains the UK VAT invoice requirements for 2026, detailing the 14 mandatory fields for full invoices, the simplified format for supplies up to £250, and the 30‑day issuance deadline. It also covers retention rules, the £250 threshold, and how invoice rules change for cross‑border sales to the EU, UAE, and Saudi Arabia.

Spain's tax agency has released the first full technical specifications for its public e‑invoicing platform, SPFE, making the e‑invoicing mandate concrete. The rules require all invoices to be UBL format, EN 16931 2026 version, and impose strict deadlines for e‑invoicing and payment reporting across different turnover thresholds. Private platforms must also retrieve invoices, provide them to clients immediately, and hold a registered power of attorney for each client.

The UK government is consulting on mandatory registration for customs intermediaries who submit customs declarations on behalf of traders. The consultation seeks views on scope, mandatory requirements, enforcement, and implementation. Responses are due by 21 September 2026.

UK guidance on customs procedures for goods moved into the UK for international events. It covers Temporary Admission, ATA Carnet, and import duty reliefs, including application timelines, duration limits, and applicable Additional Procedure Codes (APCs).

The UK government is consulting on extending online marketplace VAT liability to domestic sellers, requiring marketplaces to collect and remit VAT on sales by UK-based sellers when goods are situated in the UK at the point of sale. The consultation runs from 23 June to 18 August 2026 and aims to reduce non‑compliance and level the playing field for VAT‑compliant sellers.

EU Commission clarified how VAT should be applied to the new €3 customs duty on low-value imports. The duty, effective 1 July 2026, is exempt from VAT for IOSS users but taxable for Special Arrangements and standard imports. A separate €2 handling fee, expected before November 2026, will be outside VAT.

The European Commission clarified that the new EUR 3 customs duty on low‑value consignments (≤ EUR 150) will apply from 1 July 2026. Under the IOSS scheme no VAT is due on this duty, whereas VAT is payable on it for imports using Special Arrangements or the standard import procedure. A Union handling fee, expected from November 2026, will be outside the scope of VAT.

UAE Ministry of Finance has extended the deadline for appointing an Accredited Service Provider (ASP) to 30 October 2026 for businesses with annual revenues of AED 50 million or more. The mandatory implementation of the UAE e‑invoicing system remains 1 January 2027 for that revenue bracket, while lower‑revenue businesses and government entities have separate deadlines. Businesses must prepare ERP readiness, XML invoice compliance, and VAT configuration ahead of the implementation dates.

France will enforce a comprehensive e‑invoicing and e‑reporting mandate from 1 September 2026. Large and intermediate‑sized companies must issue e‑invoices immediately, while SMEs and foreign firms begin on 1 September 2027. The guidance outlines size thresholds, real‑time reporting requirements, and the penalty regime during the pilot phase.

This FAQ explains the differences between Delivered Duty Paid (DDP) and Delivered Duty Unpaid (DDU) for cross‑border merchants, outlining who pays duties, the impact on customer experience, and the technical requirements for each option. It highlights that DDP offers cost certainty and faster customs clearance, while DDU can lead to refused deliveries and additional costs. The guide also details FlavorCloud’s guaranteed DDP service, which locks landed cost at checkout, and the prerequisites for product eligibility such as HS codes, country of origin, and weight.

The Federal Tax Authority (FTA) has announced a new initiative that broadens the range of construction costs eligible for VAT refunds for UAE nationals building new homes. Effective 1 January 2026, citizens can claim refunds on a variety of items—including staff quarters, home gyms, smart security systems, and complete reconstruction projects—provided they meet all conditions and documentation requirements. The digital VAT refund platform has been updated to reflect these new categories.

HMRC has introduced a mandatory online registration portal for tax advisers who interact with HMRC on behalf of clients. The portal becomes operational from 18 May 2026 and must be fully functional by 31 March 2027. Advisers have three months from the opening of the registration window to apply for an Agent Services Account (ASA).