Real-time VAT calculations, reporting and split payments direct to Belastingdienst The Dutch tax authorities are to review the introduction of live VAT determination and split payments to tackle VAT fraud particularly in the B2C sector. The tax authorities are expected to do more consultations with
Public consultation on data dictionary of 2026 B2B and B2G decentralised PINT Peppol 5-corner model The United Arab Emirates (UAE) Ministry of Finance and Federal Tax Authority has launched a public consultation on the e-invoicing data dictionary. This covers technical specs of e-invoice formats, and
e-invoicing: l’Ordre des Experts-comptables ‘La Source’ free platform The Order of Chartered Accountants has announced the creation of an electronic invoicing platform (via the existing ‘La Source‘) to support small businesses and micro-entrepreneurs. This follows the French tax authorities, DGFiP, decision to withdraw its own
European Commission: eight states fail to fully implement new pan-EU VAT registration scheme The EC has opened infringement proceedings against eight member states for their failure to transpose the amending Directive into national law by 31 December 2024 for the new 2025 rules on SME
New Federal Government commits to 3% Digital Services Tax by 2027 Belgium’s new coaltion government included a commitment to introduce a 3% Digital Services Tax (DST) by 2027. This was contained within ‘Federal Coalition Agreement 2025-2029’, or “Arizona deal”. Belgium had considered a DST in
Concerns on customs and VAT fraud may mean 2028 Customs Reforms launch 2026 Hope for early agreement 3 strands of reforms to Customs Union and IOSS VAT to launch 2-years ahead of original plan The new Polish presidency of the Council of the EU is
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended As part of 2028 EU Customs reforms proposals, the VAT special arrangements threshold of €150
Proposal to harmonisation of sales tax classifications on digital goods and services The US Multistate Tax Commission (MTC) working group is to produce a white paper proposing pan-US harmonisation on the definitions and classifications for the sales tax rules on digital goods and services. This
Jan 2026 B2B Peppol-based e-invoicing supplemented by Jan 2028 near real-time reporting to govt The new Belgian coalition government on 31 January 2025 confirmed (‘Federal Coalition Agreement 2025-2029’, or “Arizona deal”) it will introduce near real-time B2B domestic transaction reporting (or ‘e-reporting‘) from 1 January
Transaction-level VAT calculations and deductions reporting with monthly return Slovenia is to impose VAT Ledger reporting alongside the periodic VAT return. The new measure, now enacted in the VAT Act, will come into effect from 1 July 2025. It will cover two sections: Sales VAT
