The May 2026 Global VAT Guide compiles key VAT developments across 12 jurisdictions, highlighting new compliance requirements such as Belgium’s bank account change, Poland’s updated JPK_VAT guidance, and Bulgaria’s removal of the reverse charge clause for goods with installation. It also notes updates to Germany’s Form USt 1 TN and the launch of Belgium’s SME ePortal for quarterly returns. The guide serves as a concise reference for businesses to stay compliant with upcoming regulatory changes.

The article outlines a compliance roadmap for UK firms expanding globally, highlighting the need to register for VAT in each jurisdiction, including Germany's €1 threshold and the EU's ViDA initiative. It details penalties for non‑registration, the adoption of PEPPOL e‑invoicing, and the launch of the Crypto‑Asset Reporting Framework in 2026. UK firms are urged to map their nexus, maintain accurate digital audit trails, and integrate tax engines compatible with EU standards.

RSM Ireland’s Spring 2026 VAT newsletter highlights key updates from Irish Revenue, including a new e‑invoicing mandate for large corporates, a 9% VAT rate for qualifying apartment construction, and guidance on Relevant Contracts Tax and fraud prevention.

ICAEW’s Tax Faculty reminds businesses that the deadline for submitting a VAT return and paying any VAT due to HMRC is not extended even if it falls on a weekend or Bank Holiday. The general rule is one calendar month and 7 days after the end of the accounting period, with specific dates for each period in 2026/27. Paper returns and the annual accounting scheme have their own distinct deadlines.

Brazil has introduced a dual VAT model replacing PIS, COFINS, ICMS, and ISS with CBS and IBS. Nonresident sellers must register for CBS/IBS, issue electronic invoices, and comply with split payment rules from August 2026, with CBS fully operational at 8.8% from 2027 and full implementation by 2033.

Morocco is moving toward a mandatory electronic invoicing system in 2026, with a centralized CTC model that will validate invoices in real time via the DGI platform. The reform will roll out progressively, starting with B2B transactions for large companies and later expanding to SMEs and B2C. The UBL format will be the required structured data standard, and invoices must include an electronic signature before validation.

UAE businesses face a July 1, 2026 deadline to pick an accredited e‑invoicing service provider and prepare their systems for the mandatory rollout. From January 1, 2027, e‑invoicing will apply to firms with annual turnover above Dh 50 million, using a decentralised 5‑corner model for B2B and B2G transactions. Companies must review accounting systems, conduct gap analyses, upgrade infrastructure, and train staff to avoid operational disruption.

Brazil has published the regulations for its new Tax on Goods and Services (IBS) and Contribution on Goods and Services (CBS), marking the operational start of the indirect tax reform. The regulations provide operational rules and a shared framework, requiring integrated compliance. Penalties may apply from August 2026, giving taxpayers a compressed adjustment period.

Greek authorities have postponed the second phase of the myDATA e-delivery reporting regime to October 2026, while outlining a phased rollout with key compliance dates. Companies with 2022 revenues above €200,000 and those in certain sectors must report from 1 December 2025, with further digital tracking and QR code scanning introduced on 1 October 2026. The system will become mandatory for public sector entities on 1 January 2026, and CN item coding will be implemented on 1 January 2027.

Greek VAT update: The omnibus tax bill tabled on 1 May 2026 introduces immediate tightening of the reverse charge for construction services, reduces the VAT rate on electricity transmission services to 6 %, and retroactively lowers penalties for nil and credit VAT returns and late withholding filings back to April 2024. Volume‑based rebate clarifications also take effect immediately. All changes are expected to apply from publication in the Official Gazette, with updates reflected instantly in invoices, VAT returns and e‑invoicing.

ZUGFeRD 2.5 will be released on 20 May 2026 for Germany and France, adding native support for gross invoicing and aligning with the latest EN 16931 code lists. The update also expands reference templates for construction, leasing, reverse charge and simplified invoices, and reinforces cross‑border participation through an English version of the ZR framework.

This guide explains how to design an e‑invoicing RFP that accommodates the growing number of mandates worldwide, highlighting the EU’s ViDA deadline of July 2030 for intra‑EU B2B e‑invoicing and outlining five compliance models. It offers practical steps for mapping mandates, drafting model‑specific questions, and evaluating vendors on regulatory adaptability, integration, and security.

The Egyptian Tax Authority has extended the validity of VAT registration certificates until June 30, 2026, giving taxpayers who had certificates expire on March 31 or April 18, 2026, additional time to renew. The extension is the final opportunity; the deadline will not be extended further.

The UAE Ministry of Finance has launched a 4‑Corner e‑invoicing model that lets suppliers and customers exchange electronic invoices through accredited service providers. The system will pilot in July 2026, with a tax‑reporting function (Corner 5) expected to go live before the pilot. Businesses must sign a commercial agreement with a provider and can onboard via the Federal Tax Authority’s EmaraTax platform.

Hungary plans to reduce VAT on healthy foods and firewood from 27% to 5% and exempt prescription medicines, following the Tisza Party’s 2026 election victory. The reform will require businesses to update ERP and tax engine rate mappings and may trigger classification disputes.

The UAE has launched an optional 4‑corner Peppol e‑invoicing framework, operational from 21 April 2026, with a mandatory 5‑corner model to take effect in 2027. Large businesses (≥ AED 50 m) must comply by 1 January 2027, others by 1 July 2027, and government entities by 1 October 2027. The Peppol PINT AE format specifies mandatory invoice fields and the EmaraTax platform allows businesses to select Accredited Service Providers.

Russian e‑commerce industry group APET has called for a gradual introduction of a 22% VAT on imported goods, citing the risk of a 15–25% price shock if imposed immediately. The Finance Ministry proposes a phased rollout of 7% in 2027, 14% in 2028, and 22% in 2029, while the Industry and Trade Ministry supports a full 22% rate from January 1 2027.

The article reviews progress on the EU's ViDA VAT reform pillars, noting technical discussions from the 42nd VAT Expert Group and Future of VAT Group meetings. It highlights key dates such as the 13 February 2026 approval of EN16931, the 1 January 2027 effective date for Phase 1 Single VAT Registration changes, and the €10,000 threshold debate. While the Digital Reporting Requirements pillar is slated for July 2030 and the Platform Economy pillar for July 2028–January 2030, implementation details remain unsettled.

The UK Treasury has appealed a tax tribunal decision that ruled public electric vehicle charge points should be subject to 5% VAT. The tribunal had determined that public charge points fall within the domestic electricity supply VAT cut, but the government is contesting this. The appeal was lodged within the 56‑day deadline.

Germany has released new versions of its e‑invoicing standards, including Peppol, KoSIT, and ZUGFeRD, to improve cross‑border interoperability and simplify implementation. The updates introduce a Central Settlement (ZR) framework, gross invoice processing for specific sectors, and updated reference templates for various transaction types.