Belize has legislated mandatory e-invoicing and e-receipts for B2B transactions, effective from 2027, as confirmed in the 2026/7 Budget. The country’s General Sales Tax (GST) remains at a 12.5% standard rate, with registration required for businesses exceeding BZD 75,000 in annual taxable supplies. Monthly GST returns are due by the 15th of the following month.
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VatCalc · 2 days ago
Utah has enacted legislation extending sales and use tax to a broad range of digital products and subscription-based services effective 1 July 2026. The new rules tax payments for access to digital audio/video, streaming, gaming, e‑books, music, SaaS, and cloud‑hosted software, with a 4.7 % rate and a $100,000 remote‑seller threshold. Existing services under the Multi‑Channel Video or Audio Service Tax Act remain exempt to avoid double taxation.
KPMG · 4 days ago
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.
EY · 5 days ago
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.
VatCalc · 6 days ago
Brazil introduced a new federal CBS tax on digital services effective 1 January 2026, replacing PIS and Cofins. The consolidated rate of 26.5% (CBS 8.8% + IBS 17.7%) applies to non‑resident providers and marketplaces, which must register and comply with Nota Fiscal e‑invoicing. B2B customers can self‑account, while B2C transactions are subject to collection by the provider.
Global VAT Compliance · 8 days ago
Brazil has enacted Decree No. 12,955, establishing a federal Contribution on Goods and Services (CBS) for digital services. The decree imposes destination‑based taxation on non‑resident suppliers, requiring registration and tax collection on B2C sales, while B2B transactions are subject to reverse charge. Platforms that facilitate services become deemed suppliers, responsible for collecting and remitting CBS.
VatCalc · 8 days ago
Grenada will introduce a 10% VAT on digital services supplied by non‑resident platforms, SaaS, streaming, cloud computing, e‑learning and online advertising, effective 2027. The law includes a deemed‑supplier regime for electronic marketplaces, a B2B reverse charge, and requires B2C non‑resident suppliers to register and charge VAT. A six‑month transition period is expected after approval, with no current implementation date.
From 2027, Belize will mandate e-invoicing and e-receipts for B2B transactions.
Belize’s General Sales Tax (GST) standard rate is 12.5%.
Businesses with annual taxable supplies exceeding BZD 75,000 must register for GST.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 14 March 2026. The original source is VatCalc.
