EU (CESOP): Final guidance prepared on standardisation of CESOP reporting data. PSP systems and data structures should be aligned with updated schemas.
Poland: KSeF 2.0 mandatory for large taxpayers from 1 February 2026. Authentication rollout (KWIE) accelerated to support foreign entity integration.
Belgium: Mandatory B2B e-invoicing live from 1 January 2026, with a tolerance period until April 2026. Businesses must demonstrate reasonable implementation efforts.
Hungary: Timeline confirmed for real-time e-invoicing and VAT reporting aligned with ViDA, targeting implementation by mid-March 2026.
France: Finance Act confirms September 2026 go-live. First approved e-invoicing platforms receiving certification for compliance infrastructure.
Romania: Expansion of e-Factura system to include simplified invoices and intra-community supplies. Transitional period applies until June 2026.
Spain / EU (Case Law): VAT deduction restrictions upheld for historical cases under EU accession rules. Businesses should review legacy VAT treatment.
Malta: Directors held jointly liable for unpaid VAT post-liquidation. Increased enforcement and penalty exposure.
France (PE Risk): Court ruling confirms foreign entities with “hidden” permanent establishments are liable for retrospective VAT.
Ireland: Expansion of zero VAT rate to include additional solar and energy-efficient products.
Belgium (VAT Rates): VAT increased for hotels, campsites and pesticides effective March 2026.
Russia: Standard VAT rate increased from 20% to 22% effective March 2026.
Slovakia: VAT increased on selected food categories to 23%.
Canada: GST rebate of up to $50,000 introduced for first-time homebuyers under new legislation.
USA (Multi-State): Updates to economic nexus thresholds and taxability of digital services across multiple states.
USA (Indiana): Generative AI services likely to be treated as taxable SaaS.
USA (Maine): Streaming and digital services now explicitly taxable.
UK (IOSS): HMRC confirms digital interface for IOSS intermediary registrations from April 2026.
France (E-commerce): €2 handling fee introduced on low-value imports (<€150) from March 2026.
Azerbaijan: VAT registration mandatory for foreign digital service providers from 2026.
Bulgaria: SAF-T reporting confirmed as mandatory for large taxpayers.
Chile: Increased enforcement using data-driven audits targeting VAT fraud.
