France: e-invoicing mandate confirmed for September 2026. Approved platforms now being finalised.
Canada: New GST rebate introduced for first-time homebuyers.
Belgium: Mandatory B2B e-invoicing live from 1 January 2026, with a grace period until April 2026.
France (PE Risk): Increased enforcement on hidden permanent establishments, with retrospective VAT exposure.
EU (CESOP): Standardisation of reporting requirements progressing. Systems should align with updated schemas.
EU / Spain (Case Law – C-515/24): ECJ confirms that Spain’s restriction on certain VAT deductions post-EU accession remains valid, reinforcing historical limitations on input VAT recovery.
EU / Hungary (Case Law – C-521/24): ECJ rules that VAT deductions cannot be denied solely due to late invoice receipt, provided the transaction is genuine and the taxpayer acted in good faith.
USA (Washington): New legislation introduces targeted sales tax exemptions alongside a “Millionaires’ Tax.” Voluntary Disclosure Agreement (VDA) program open until 31 May 2026 for reduced penalties.
USA (Indiana): First formal guidance issued on taxation of generative AI services; subscription-based AI likely treated as taxable SaaS.
Finland / EU (CESOP): MyTax portal opened for 2026 CESOP reporting with updated XSD 4.03 schemas for PSP compliance.
Romania: RO e-Factura expanded to cover simplified invoices and intra-community supplies from February 2026; transitional period for sole traders until 1 June 2026.
United Kingdom (IOSS / OSS): HMRC confirms new digital interface for IOSS intermediary registrations effective 1 April 2026.
Canada (Manitoba): Retail Sales Tax scope expanded to include remote digital services and marketplace facilitators effective early 2026.
Poland: Draft legislation introduces VAT warehousing regime to simplify tax base calculations for goods in international trade zones.
USA (D.C.): Sales tax set to increase from 6% to 7% later this year.
Austria: 0% VAT rate confirmed for sanitary products and contraceptives.
EU (CESOP): Penalty phase begins for non-compliance with XSD 4.03 reporting standards.
OECD (Global): New Pillar Two safe harbour rules introduced to simplify top-up tax calculations.
UK: Supreme Court ruling clarifies employment status rules impacting VAT treatment of labour.
