OECD proposes amendments to its Model Reporting Rules for digital platforms, aiming to reduce administrative burden for gig economy and e-commerce sellers. The changes include raising the reporting threshold to EUR 3000 and removing the 30-transaction limit, with a public consultation running until 14 August 2026.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
E-Invoice.app · 9 days ago
This blog explains how major ERP platforms integrate with global e‑invoicing mandates, outlining three integration patterns—native compliance modules, middleware layers, and certified access points—and five compliance models ranging from decentralised Peppol to real‑time reporting. It details the technical formats (UBL, CII, national XML/JSON), transmission channels (Peppol, government platforms, direct APIs), and country‑specific requirements for vendors such as SAP, Oracle, Dynamics 365 and NetSuite.
FlavorCloud · 22 days ago
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.
Deptax · 27 days ago
The May 2026 Tax & Reg Watchpoint highlights a wave of VAT reforms across Brazil, Africa, Europe, and Asia, including Brazil’s dual VAT model, new digital services taxes in Rwanda, Malawi, Botswana, and Togo, EU data‑sharing for fraud, and other cross‑border compliance changes.
Fintua · about 2 months ago
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.
e-Invoice.app · about 2 months ago
A buyer-side framework for tax, compliance and IT leaders preparing for global e-invoicing mandates that now bring penalties from day one. The five sequential steps are: map the mandate landscape (countries, transaction types, deadlines, urgency tiers), understand the compliance model behind each country (post-audit, decentralised/Peppol, real-time reporting, centralised platform, clearance), define technical requirements starting with ERP integration, formats and data residency, match vendors to your specific requirements through structured scoring rather than manual shortlisting, and validate the shortlist through peer intelligence on country-and-model-specific implementations. The article emphasises matching vendor architectural strengths to your country mix rather than chasing 'global coverage' claims.
e-Invoice.app · 2 months ago
The article analyzes over 200 e-invoicing vendors across 120+ countries, revealing a highly fragmented market where most vendors specialize in a single country or compliance model. It highlights that 15+ countries have e-invoicing deadlines in 2026 and identifies five distinct compliance models worldwide, underscoring the need for multinational buyers to evaluate vendors by model coverage rather than country count.
Key Takeaways
As of 15 June 2026, the OECD proposes raising the reporting threshold to EUR 3000 and removing the 30-transaction limit for sellers on digital platforms.
The public consultation on the OECD's proposed amendments closes on 14 August 2026.
As of 15 June 2026, the OECD proposes clarifying that a platform operator must have independent knowledge of the contract, excluding payment processors that lack such knowledge.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 4 July 2026. The original source is 1stopVAT.
