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Italy – Automated VAT assessments in case of omitted Annual VAT Return
Italy has introduced a system of automated VAT assessments targeting taxpayers who fail to file their annual VAT return. Under…
France prioritizes business support as e-invoicing reform goes live
France has launched its e-invoicing reform, with authorities emphasizing business support measures to ease the transition for companies. The rollout…
Italy VAT Return Failure and Input Tax Credit Rights
This article examines Italian VAT rules concerning a taxpayer's right to claim input tax credits when VAT return filings have…
Why Doesn't the US Have VAT? Sales Tax Explained
The United States stands apart from most major economies by operating a state-by-state sales tax system rather than a federal…
Malaysia increases SST rate as of 1 March 2024
Malaysia raised its Sales Tax and Service Tax (SST) rate from 6% to 8% effective 1 March 2024, applying to…
The Belgian Ministry of Finance Provides Details on the Upcoming E-invoicing Mandate
The Belgian Ministry of Finance has released details on its upcoming mandatory B2B e-invoicing requirement, set to take effect on…
£13.5 Million VAT Dispute: Tribunal Rules in Favour of Tapi Carpets Over Flooring Installation
A UK First-tier Tribunal has ruled in favour of Tapi Carpets in a £13.5 million VAT dispute concerning the VAT…
UK to abolish £135 Low Value Import Relief by October 2028
The UK government has announced plans to abolish the £135 low value import relief threshold by October 2028, removing the…
Brazil Publishes Phased Electronic-Document Calendar for CBS and IBS
Brazil has published a phased rollout calendar for electronic documents under its new CBS (Contribuição sobre Bens e Serviços) and…
Brazil Sets 2026 Deadline for Small Businesses to Choose New Consumption Tax Regime
Brazil has set a 2026 deadline for small businesses to elect their treatment under the new consumption tax regime introduced…
Italy: Automated VAT liquidation for omitted returns
Italy has introduced an automated VAT liquidation process targeting taxpayers who fail to submit VAT returns. The Italian tax authority…
Italy Missed VAT Returns Face 120% Penalty
Italy imposes a substantial 120% penalty on taxpayers who fail to file VAT returns, one of the steepest sanctions in…
China Local Surtax to simplify VAT-linked charges
China is introducing reforms to simplify its local surtax system, which is linked to VAT liabilities. Currently, businesses paying VAT…
GSTAT: ITC Can’t Be Denied Solely Due to GSTR-2A Mismatch Without Invoice-Wise Verification
India's Goods and Services Tax Appellate Tribunal (GSTAT) has ruled that Input Tax Credit (ITC) cannot be denied solely on…
Malaysia Updates Service Tax Rules for Rental, Leasing, and MSME Exemptions
Malaysia has updated its service tax framework, introducing revised rules covering rental and leasing arrangements alongside new exemptions for micro,…
France’s E-Reporting Rules Affect More Foreign Sellers Than Expected
France's e-reporting obligations are capturing a broader range of foreign sellers than initially anticipated. Non-established businesses making B2B or B2C…
Brazil Sets December 2026 Deadline for Mandatory Digital Platform NFS-e
Brazil has established a December 2026 deadline for mandatory adoption of the NFS-e (Nota Fiscal de Serviços eletrônica) national standard…
Philippines May Lose P10 Billion Annually from VAT Removal on Electricity Loss Charges
The Philippines faces an estimated annual revenue loss of P10 billion following a proposal to remove VAT on electricity system…
Maldives Bill Targets Foreign Tourism Platforms with New GST Rules
The Maldives is advancing legislation to impose GST obligations on foreign digital platforms involved in tourism-related services, such as international…
Patna HC: Permanent GST Registration Cancellation Equivalent to Civil Death of Business; Relief Granted to Assessee
The Patna High Court has ruled that permanent cancellation of GST registration is akin to the 'civil death' of a…
Ethiopia adopts e-invoicing framework
Ethiopia has adopted an e-invoicing framework, marking a significant step in the country's tax digitalization efforts. The framework establishes the…
Brazil Enacts Mercosur Electronic Commerce Agreement
Brazil has enacted the Mercosur Electronic Commerce Agreement, establishing a regional framework for digital trade among Mercosur member states. The…
Dominican Republic e-CF e-invoicing update
The Dominican Republic has issued an update regarding its e-CF (Comprobante Fiscal Electrónico) mandatory e-invoicing system. The e-CF framework requires…
Karnataka HC Allows Sale of Seized Goods Under GST Section 129(6) After Notice to Owner
The Karnataka High Court has upheld the authority of GST authorities to sell seized goods under Section 129(6) of the…
Panama Drops Tax Proposal for Foreign Digital Service Providers
Panama has withdrawn a legislative proposal that would have imposed tax obligations on foreign digital service providers supplying services to…
Dominican Republic: E-invoicing mandatory from November
The Dominican Republic is implementing mandatory e-invoicing requirements effective November, marking a significant compliance milestone for businesses operating in the…
Italy EUR 2 Low Value Import Fee Delayed to October 2026
Italy has delayed the introduction of its EUR 2 handling fee on low-value imports until October 2026. Originally intended to…
France B2B e-invoicing & B2C e-reporting now live
France has launched its mandatory B2B e-invoicing and B2C e-reporting regime. The rollout marks a significant milestone in France's VAT…
France’s e-reporting examples for non-residents
France's tax authority has published practical e-reporting examples specifically addressing non-resident businesses transacting with French consumers. The guidance clarifies how…
E-Invoicing & E-Reporting developments in the news in week 35/2026
A weekly roundup of global e-invoicing and e-reporting regulatory developments compiled for tax practitioners. The digest covers updates across multiple…
Peru Postpones Selected Electronic Issuer and Document Requirements to 2027
Peru has announced a postponement of certain electronic invoicing issuer designations and document requirements, pushing compliance deadlines back to 2027.…
Incoming Purchase Corrections in KSeF Still Require a Substantive VAT Review
Poland's KSeF e-invoicing system does not eliminate the need for substantive VAT analysis when processing incoming purchase corrections. Despite the…
Brazil Publishes Phased IBS and CBS Electronic Fiscal Document Calendar
Brazil has released an official phased implementation calendar for electronic fiscal documents under the new IBS (Imposto sobre Bens e…
KSeF Self-Billing Requires Invoice Acceptance Before Submission
Under Poland's KSeF mandatory e-invoicing system, self-billing arrangements require the supplier to formally accept the invoice before it can be…
GST Council May Consider Reducing 18% GST Rate on Mobile Phones
India's GST Council is deliberating a potential reduction in the GST rate on mobile phones, currently levied at 18%. The…
United Arab Emirates: Input VAT verification rules
The United Arab Emirates has established input VAT verification rules governing how businesses can reclaim VAT on purchases and expenses.…
Brazil could extend e-invoicing scope to include foreign businesses
Brazil is considering extending its e-invoicing requirements to cover foreign businesses operating in the country. This potential regulatory expansion would…
South Africa Expands VAT Zero-Rating for Exported Goods Delivered to Port Authorities
South Africa has expanded the scope of VAT zero-rating for exported goods, specifically covering goods delivered to port authorities. This…
GST Council to Discuss Easier Registration, Automated Cancellation, and Rate Rationalization
India's GST Council is set to discuss a range of administrative and structural reforms at its upcoming meeting, including simplifying…
UAE FTA Expands Digital VAT Audit Access with E-Invoicing and Analytics
The UAE Federal Tax Authority has enhanced its digital VAT audit capabilities by integrating e-invoicing data and advanced analytics tools.…
Gujarat HC Strikes Down GST Order After Officer Relies on Non-Existent AI-Generated Case Law
The Gujarat High Court has struck down a GST assessment order after a tax officer cited fabricated, AI-generated case law…
UAE VAT electronic record access for audits
The UAE Federal Tax Authority requires businesses to maintain VAT records in electronic format and provide direct electronic access during…
Flashback on ECJ Cases C-381/97 (Belgocodex) – Member States may withdraw the VAT option for property letting
This flashback examines the 1998 European Court of Justice ruling in Belgocodex (C-381/97), which confirmed that EU Member States retain…
Input VAT deduction denied where defective invoices were not supported by additional evidence
A recent ruling has confirmed that input VAT deductions can be denied where invoices are defective and the taxpayer fails…
Switzerland Proposes Detailed VAT Rules for Esports Competitions
Switzerland's tax authorities have proposed detailed VAT rules specifically addressing esports competitions, reflecting the growing economic significance of the sector.…
Delhi (PB) GSTAT Finds No Profiteering as ITC-to-Purchase Ratio Decreased by 0.12% After GST Implementation
The Delhi (PB) GST Appellate Tribunal ruled that no profiteering occurred following GST implementation, finding that the ratio of input…
EU Clarifies VAT Treatment of New EUR 3 Customs Duty on Low-Value Imports
The EU has issued clarification on how VAT applies to the new EUR 3 customs duty introduced on low-value imports,…
EU Commission Revises OSS Guidelines for ViDA: Key Changes Effective from 1 January 2027
The European Commission has revised its One Stop Shop (OSS) guidelines ahead of the VAT in the Digital Age (ViDA)…
European Commission Updates VAT E-Commerce Explanatory Notes for ViDA Changes Taking Effect on 1 January 2027
The European Commission has updated its explanatory notes on VAT for e-commerce to reflect ViDA reforms coming into force on…
Taxation in Vietnam: what foreign investors need to know
Vietnam's tax framework presents several key considerations for foreign investors. The country imposes corporate income tax at a standard rate…
Romania Cancels Certain VAT Assessments for Deregistered Taxpayers and Agricultural Cooperatives
Romania has introduced measures to cancel certain VAT assessments affecting two specific taxpayer groups: deregistered taxpayers and agricultural cooperatives. The…
South Korea: 2026 tax reform proposals
South Korea has released its 2026 tax reform proposals, outlining planned changes to the country's tax framework. The reforms are…
UK TikTok Shop Growth, Live Commerce and VAT Rules
TikTok Shop's rapid growth in the UK has brought live commerce into focus for VAT compliance. As sellers and creators…
Luxembourg 2028 B2B e-invoicing Bill; Peppol confirmed
Luxembourg has introduced a B2B e-invoicing bill targeting a 2028 rollout, with Peppol confirmed as the underlying framework. The legislation…
Hungary eVAT digital ledgers & pre-filled returns mandatory 2027
Hungary is mandating its eVAT digital ledger and pre-filled VAT return system from 2027, following repeated delays. The eVAT regime…
EU VAT Committee provides insight into the practical implementation of ViDA
The EU VAT Committee has released guidance on the practical implementation of the VAT in the Digital Age (ViDA) package,…
Global Tax & E-Invoicing Updates for 2025: What You Need to Know
A comprehensive overview of global tax and e-invoicing regulatory changes taking effect in 2025. The article covers evolving VAT rules,…
Product-for-Promotion Arrangements May Constitute Taxable VAT Barter
Product-for-promotion arrangements, where goods are exchanged for promotional services, may be treated as taxable VAT barter transactions. In such arrangements,…
Primary Land Use Determines Eligibility for VAT Exemption
A ruling clarifies that the primary use of land determines whether a VAT exemption applies to its sale or lease.…
Albania Targets Online Businesses in New Tax Compliance Plan
Albania has launched a new tax compliance initiative specifically targeting online businesses operating within its jurisdiction. The plan focuses on…
Azerbaijan Introduces 18% VAT on Digital Advertising Services from September 2026
Azerbaijan is introducing an 18% VAT on digital advertising services from September 2026, with Meta confirmed to apply this tax…
Multi-State Companies May Soon Get Unified PAN-Based GST Registration
India is considering a unified PAN-based GST registration system for multi-state companies, which would significantly simplify compliance for businesses operating…
Tajikistan: VAT enforcement increases for foreign digital suppliers
Tajikistan is intensifying VAT enforcement targeting foreign digital service suppliers operating in the country. The regulatory update signals increased scrutiny…
UP Board Mandates 18% GST on School Recognition Fees
The Uttar Pradesh Madhyamik Shiksha Parishad (UP Board) has mandated the application of 18% GST on school recognition fees, bringing…
Global: Digital VAT offers a practical blueprint for future tax reform
An analysis piece examining how digital VAT systems — characterised by real-time reporting, platform liability, and cross-border compliance mechanisms —…
Unpaid Invoices Require a Separate VAT Assessment
A case law or regulatory development establishing that VAT adjustments for unpaid invoices cannot be handled through standard returns and…
New Case Law Changes the VAT Treatment of Employee Benefits Funded Through Salary Deductions
New case law alters the VAT treatment of employee benefits provided through salary sacrifice or deduction arrangements. The ruling clarifies…
Lucknow GSTAT Deletes Penalty for GST E-Way Bill Generation for the Vehicle, Calls It a Procedural Lapse
The Lucknow GST Appellate Tribunal (GSTAT) has deleted a penalty imposed on a taxpayer for failing to generate a GST…
Final phase of Israel’s B2B clearance mandate is now active
Israel has activated the final phase of its B2B e-invoicing clearance mandate, requiring businesses to submit invoices through the tax…
Mauritania Introduces VAT Rules for Non-Resident Digital Service Providers
Mauritania has introduced VAT rules targeting non-resident digital service providers, requiring foreign companies supplying digital services to local consumers to…
Italy Confirms 1 October 2026 Start Date for EUR 2 Low-Value Import Handling Fee
Italy has confirmed that a EUR 2 handling fee on low-value imports will take effect from 1 October 2026. The…
The Clock is Ticking: Understanding Ireland’s VAT Modernization Roadmap & Mandatory Peppol E-Invoicing
Ireland is advancing its VAT modernization agenda with a mandatory Peppol e-invoicing framework on the horizon. The roadmap outlines phased…
Virtual Events and Live Online Courses: the EU VAT Rules That Changed in 2025
EU VAT rules for virtual events and live online courses changed in 2025, shifting the place of supply for B2C…
OSS for Services, Not Just Goods: Which B2C Services You Can Declare in One EU Return
The EU One-Stop Shop (OSS) scheme, widely associated with goods, also covers a broad range of B2C services supplied cross-border…
VAT on Events in the EU: Where Do You Pay When Your Event Is in Another Country?
EU VAT rules determine where tax is due on events based on where the event physically takes place, but cross-border…
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