Gibraltar will introduce a 15% Transaction Tax on goods imported or manufactured locally from 10 April 2026, rising to 17% by 2028, as part of a post‑Brexit agreement with Spain to keep open borders. The new tax replaces Gibraltar’s long‑standing VAT‑free regime and includes reduced, zero‑rated, and exempt categories for specific goods and services.
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NWB · about 1 hour ago
The German Federal Ministry of Finance (BMF) issued revised template forms for VAT reverse‑charge and registration purposes effective 9–23 April 2026. The updates remove the service‑seal field and the phrase “This letter was machine‑generated and is valid without signature,” and set a maximum validity of three years for the certificates. Forms USt 1 TH, USt 1 TG and USt 1 TQ can be issued on application or by authority; USt 1 TS and USt 1 TN only on application.
UNN · about 4 hours ago
Ukraine’s parliament has exempted the supply of ground‑based unmanned ground vehicles (UGVs) to the Defense Forces from VAT. The exemption, enacted via Bill No. 15259, aims to accelerate delivery of logistics and medical evacuation equipment. The law takes effect from 28 May 2026.
VatCalc · about 5 hours ago
Italy has amended its 2026 barter VAT rules, replacing the cost‑based valuation model with a contractual value approach. The change, effective 1 January 2026, requires the taxable amount to reflect the parties’ agreed monetary value but not fall below the supplier’s direct costs, and applies retroactively to contracts from that date while protecting earlier invoices.
BBC · 1 day ago
The Isle of Man will lower VAT on children’s meals and family entertainment tickets from 20% to 5% between 25 June and 1 September 2026, easing costs for families. The change also applies to cinema, theatre, show tickets and attraction admissions. Additionally, red diesel duty will be cut from 10.18p to 6.48p per litre from 15 June 2026.
VatCalc · 1 day ago
Germany's Federal Ministry of Finance has issued a new guidance letter effective 1 April 2026 that narrows the scope of intra‑group VAT exemptions for Organschaft. The update expands situations where intra‑group transactions may trigger VAT, particularly for supplies linked to non‑economic activities, and allows taxpayers to use the old approach until 31 December 2026. Businesses must reassess charging models, input VAT recovery and ERP logic for German VAT groups.
VatCalc · 2 days ago
Spain's tax authority AEAT has outlined technical details for the upcoming Crea y Crece B2B e‑invoicing rollout, including a hybrid 5‑corner architecture and multi‑layer validation requirements. The order will enter force in October 2026, with the public platform live in August 2027 and mandatory e‑invoicing for high‑turnover firms from October 2027, expanding to all businesses by October 2028. Payment status reporting will extend to smaller entities in October 2029.
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Key Takeaways
It takes effect on 10 April 2026 with an initial rate of 15%.
It will rise to 16% in 2027 and 17% in 2028.
Antiques, art, children’s clothing, and bikes are taxed at 5%.
They are zero‑rated, meaning they are taxed at 0%.
Financial services, bunkering fuel, and aircraft and ship supplies are exempt.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 15 February 2026. The original source is VatCalc.
