{"id":991184,"date":"2026-05-22T16:29:49","date_gmt":"2026-05-22T16:29:49","guid":{"rendered":"https:\/\/www.taxdesk.com\/?p=991184"},"modified":"2026-06-09T09:21:40","modified_gmt":"2026-06-09T09:21:40","slug":"april-vat-and-sales-tax-round-up","status":"publish","type":"post","link":"https:\/\/www.taxdesk.com\/it\/april-vat-and-sales-tax-round-up\/","title":{"rendered":"April : VAT and sales tax round-up"},"content":{"rendered":"
\n

France:<\/strong> e-invoicing mandate confirmed for September 2026. Approved platforms now being finalised.<\/p>\n

Canada:<\/strong> New GST rebate introduced for first-time homebuyers.<\/p>\n

Belgium:<\/strong> Mandatory B2B e-invoicing live from 1 January 2026, with a grace period until April 2026.<\/p>\n

France (PE Risk):<\/strong> Increased enforcement on hidden permanent establishments, with retrospective VAT exposure.<\/p>\n

EU (CESOP):<\/strong> Standardisation of reporting requirements progressing. Systems should align with updated schemas.<\/p>\n

EU \/ Spain (Case Law \u2013 C-515\/24):<\/strong> ECJ confirms that Spain\u2019s restriction on certain VAT deductions post-EU accession remains valid, reinforcing historical limitations on input VAT recovery.<\/p>\n

EU \/ Hungary (Case Law \u2013 C-521\/24):<\/strong> 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.<\/p>\n

USA (Washington):<\/strong> New legislation introduces targeted sales tax exemptions alongside a \u201cMillionaires\u2019 Tax.\u201d Voluntary Disclosure Agreement (VDA) program open until 31 May 2026 for reduced penalties.<\/p>\n

USA (Indiana):<\/strong> First formal guidance issued on taxation of generative AI services; subscription-based AI likely treated as taxable SaaS.<\/p>\n

Finland \/ EU (CESOP):<\/strong> MyTax portal opened for 2026 CESOP reporting with updated XSD 4.03 schemas for PSP compliance.<\/p>\n

Romania:<\/strong> RO e-Factura expanded to cover simplified invoices and intra-community supplies from February 2026; transitional period for sole traders until 1 June 2026.<\/p>\n

United Kingdom (IOSS \/ OSS):<\/strong> HMRC confirms new digital interface for IOSS intermediary registrations effective 1 April 2026.<\/p>\n

Canada (Manitoba):<\/strong> Retail Sales Tax scope expanded to include remote digital services and marketplace facilitators effective early 2026.<\/p>\n

Poland:<\/strong> Draft legislation introduces VAT warehousing regime to simplify tax base calculations for goods in international trade zones.<\/p>\n

USA (D.C.):<\/strong> Sales tax set to increase from 6% to 7% later this year.<\/p>\n

Austria:<\/strong> 0% VAT rate confirmed for sanitary products and contraceptives.<\/p>\n

EU (CESOP):<\/strong> Penalty phase begins for non-compliance with XSD 4.03 reporting standards.<\/p>\n

OECD (Global):<\/strong> New Pillar Two safe harbour rules introduced to simplify top-up tax calculations.<\/p>\n

UK:<\/strong> Supreme Court ruling clarifies employment status rules impacting VAT treatment of labour.<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

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