Tax News Daily
The latest tax news from around the world, summarised and tagged for tax professionals. Updated twice daily.
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Briefing document & Podcast: Germany E-Invoicing & E-Reporting
This briefing document and accompanying podcast provide a comprehensive overview of Germany's e-invoicing and e-reporting mandates. It covers the regulatory timeline, applicable formats such as XRechnung and ZUGFeRD, and the phased B2B obligations rolling out from 2025 onwards. The content outlines which businesses are affected, key compliance deadlines, technical requirements for structured invoice data, and potential future e-reporting obligations. It serves as a practical guide for tax professionals and finance teams preparing for Germany's transition to mandatory digital invoicing infrastructure.
Uganda Tax Appeals Tribunal Rejects URA’s Treatment of VAT/Income‑Tax Variances (Ericsson AB)
Uganda's Tax Appeals Tribunal has ruled against the Uganda Revenue Authority (URA) regarding its treatment of discrepancies between VAT and income tax returns filed by Ericsson AB. The tribunal rejected URA's approach of using variances between the two tax declarations as a basis for additional assessments, providing important guidance on how such cross-tax reconciliation differences should be handled. The decision offers clarity for multinational companies operating in Uganda on the limits of tax authority powers when reconciling VAT and corporate income tax filings.
UK FTT Refuses to Reinstate Struck‑Out Appeal Against Personal Liability Notice (Gwynne)
The UK First-tier Tribunal (FTT) has refused to reinstate an appeal that had previously been struck out against a Personal Liability Notice (PLN) in the case of Gwynne. PLNs are issued by HMRC to hold individuals personally liable for a company's tax debts, typically in cases of fraud or deliberate non-compliance. The tribunal declined to restore the appeal, leaving the personal liability notice in place. The decision underscores the strict procedural requirements appellants must meet to have struck-out cases reinstated before the FTT.
Madras High Court Upholds GST Registration Cancellation on Fabricated ITC Documents
India's Madras High Court has upheld the cancellation of a GST registration where the taxpayer was found to have used fabricated documents to claim fraudulent Input Tax Credits (ITC). The court affirmed the tax authority's decision, reinforcing that GST registration can be revoked where fraudulent ITC claims are substantiated by evidence of forged documentation. The ruling serves as a significant deterrent against ITC fraud in India's GST framework and confirms the judiciary's support for enforcement actions against taxpayers engaged in document fabrication.
Higher Digital Services Tax and New VAT Deemed‑Supplier Rules for Marketplaces
New measures are being introduced combining a higher Digital Services Tax rate with updated VAT deemed-supplier rules targeting online marketplaces. The deemed-supplier framework makes digital platforms responsible for collecting and remitting VAT on sales made through their marketplace, closing gaps where third-party sellers were non-compliant. Simultaneously, the increased Digital Services Tax rate raises the burden on large digital businesses. Together, these changes represent a significant tightening of the tax obligations for digital platforms and marketplace operators, impacting both their VAT compliance responsibilities and direct DST liabilities.
Italy Finalises New VAT Taxable‑Base Rules for Barter Transactions
Italy has finalised new rules governing how the VAT taxable base is determined for barter transactions, where goods or services are exchanged without monetary consideration. The updated regulations provide clarity on the valuation methodology applicable when parties exchange supplies, ensuring VAT is correctly calculated on the fair market value of the goods or services received. The finalisation of these rules addresses longstanding uncertainty for businesses engaging in barter arrangements and aligns Italy's approach with broader EU VAT principles on consideration and taxable amount determination.
New official publications before France’s e-invoicing mandate final stretch
France's e-invoicing mandate is approaching its final implementation phase, with new official publications providing updated guidance for businesses. The French tax authorities have released regulatory clarifications covering technical and compliance requirements for the upcoming mandate. These publications are critical for companies preparing their systems to meet France's structured e-invoicing and e-reporting obligations, which require businesses to transmit invoice data through certified platforms (PDPs) or the public portal (PPF). Businesses must ensure their invoicing systems align with the latest official specifications before the mandate's rollout deadlines to avoid non-compliance penalties.
Madras HC Upholds GST Demand Order, Rules ITC Claim Based on Fabricated Agreement Invalid
The Madras High Court has upheld a GST demand order, ruling that an Input Tax Credit (ITC) claim based on a fabricated agreement is invalid. The case involved a taxpayer attempting to claim ITC using documentation that was found to be fraudulent. The court affirmed tax authorities' position that ITC entitlement requires genuine, verifiable transactions supported by legitimate documentation. This ruling reinforces the legal standards for ITC claims under India's GST framework and signals judicial support for tax authority scrutiny of suspicious or fabricated arrangements used to improperly reduce GST liabilities.
How to report Pillar 2 Top-up Taxes
UK government guidance on how multinational enterprises should report Pillar 2 top-up taxes. The guidance covers the administrative and compliance requirements for filing under the global minimum tax framework, including the domestic top-up tax and the multinational top-up tax as implemented in the UK. It provides direction on registration, filing deadlines, and the mechanics of reporting for in-scope groups operating in or through the UK under the OECD's Pillar Two rules, ensuring businesses meet their obligations under the new global minimum effective tax rate regime.
Singh: Weaponization of Taxation (Sovereign Tax Immunity as a National Security Tool)
An academic article by Singh examining how sovereign tax immunity is being deployed as a national security instrument, exploring the 'weaponization' of taxation by state actors. The piece analyzes how governments leverage tax policy and sovereign immunity doctrines to advance geopolitical and security objectives, moving beyond traditional revenue-raising functions. This scholarship sits at the crossroads of international tax law, sovereign immunity doctrine, and national security, raising questions about how taxation can be used coercively or defensively in interstate relations and foreign policy contexts.
E-Invoicing & E-Reporting developments in the news in week 28/2026
A weekly roundup of global e-invoicing and e-reporting regulatory developments for week 28 of 2026. These digest articles from VAT Update compile the latest mandates, implementation updates, and compliance changes across multiple jurisdictions, covering both business-to-business and business-to-government electronic invoicing requirements. Such roundups are essential for tax professionals monitoring the rapidly evolving international e-invoicing landscape, tracking country-specific rollout timelines, technical standards, and reporting obligations that affect multinational businesses and their VAT/GST compliance programs.
Gujarat HC: GST Refund Interest Must Be Computed from Original Refund Application Despite Court-Ordered Refiling
The Gujarat High Court has ruled that GST refund interest must be calculated from the date of the original refund application, even when a court has ordered the applicant to refile the claim. The judgment ensures taxpayers are not penalized for procedural refilings mandated by court orders, affirming that the interest computation clock begins at the initial application date. This decision protects taxpayer rights by preventing authorities from using court-directed refilings as a mechanism to reduce or delay interest obligations on legitimate GST refund claims.
French E-Invoicing Practical Start-Up Guide (DGFiP)
France's tax authority DGFiP has released a practical start-up guide for the upcoming French e-invoicing mandate. The guide provides businesses with step-by-step implementation guidance for complying with France's mandatory electronic invoicing system, which requires companies to issue and receive invoices through certified platforms (PDPs) or the public invoicing portal (PPF). The resource covers technical requirements, registration procedures, and operational considerations to help French businesses and their advisors prepare for the phased rollout of the B2B e-invoicing reform.
Virginia Rewrites the Tax Bargain for AI Data Centers
Virginia is restructuring its tax incentive framework for AI data centers, revisiting the terms under which data center operators receive preferential tax treatment. The state is reassessing its existing tax bargain, likely involving sales tax exemptions or credits on equipment and energy costs that have historically attracted large-scale data center investment. The article examines how Virginia is balancing revenue considerations against economic development goals as AI infrastructure demand surges, potentially revising exemption thresholds, job creation requirements, or investment commitments that operators must meet to qualify for favorable tax treatment.
Faivre & Cen: Taxing Artificial Intelligence
Academic article by Faivre and Cen examining the theoretical and practical frameworks for taxing artificial intelligence. The piece explores policy questions around how AI systems, their outputs, and the economic value they generate should be treated under existing and future tax regimes. Topics likely include whether AI constitutes a taxable entity, how AI-driven productivity gains should be captured through corporate or digital services taxation, potential robot or automation taxes, and the implications for income distribution and government revenue as AI displaces traditional labor and transforms business models across jurisdictions.
Pakistan, US make significant progress towards reciprocal trade accord after Washington talks
Pakistan and the United States have made significant progress toward a reciprocal trade agreement following high-level talks in Washington. The negotiations focus on establishing mutually beneficial trade terms between the two countries, with implications for customs duties, tariff structures, and market access. A successful accord could reshape the customs and trade landscape for goods flowing between Pakistan and the US, potentially reducing tariff barriers and aligning trade facilitation measures. The talks signal a strengthening of bilateral economic ties, with both sides expressing optimism about finalizing a framework that addresses trade imbalances and supports broader economic cooperation.
Trump Administration Declines to Institute Section 232 Tariffs on Commercial Aircrafts, Jet Engines, and Aircraft Parts
The Trump Administration has decided not to impose Section 232 national security tariffs on commercial aircraft, jet engines, and aircraft parts. Section 232 of the Trade Expansion Act allows the president to restrict imports that threaten national security. This decision provides relief to the aviation industry, which had been concerned about potential cost increases on imported components. The move avoids additional customs duties on a critical sector heavily reliant on global supply chains, sparing manufacturers, airlines, and parts suppliers from tariff-related cost burdens that could have disrupted trade flows and increased operational expenses across the aerospace industry.
Introducing the 2026 Sweden VAT Guide
A 2026 Sweden VAT Guide has been introduced by Global VAT Compliance, providing updated guidance on Swedish VAT regulations for businesses operating in or trading with Sweden. The guide covers key VAT compliance requirements, registration thresholds, rates, and procedural rules applicable in Sweden for 2026. It serves as a practical resource for companies navigating Swedish VAT obligations, reflecting any legislative or regulatory changes effective in the new year. Such guides are essential tools for multinational businesses seeking to maintain compliance with local VAT rules in the Swedish market.
How EPAM managed Pillar Two filings across 27 countries with Orbitax
EPAM, a global technology services company, utilized Orbitax's tax software platform to manage its Pillar Two compliance obligations across 27 countries. The case study highlights how EPAM leveraged Orbitax to streamline data collection, calculation, and filing processes required under the OECD's global minimum tax framework. The solution enabled EPAM to handle the complexity of Pillar Two reporting at scale, ensuring accurate GloBE computations and timely filings across multiple jurisdictions. The case demonstrates the growing role of specialized tax technology in helping multinational enterprises navigate Pillar Two compliance requirements efficiently.
How to File Georgia Sales Tax Returns (Step-by-Step Guide)
A step-by-step guide on how to file sales tax returns in Georgia, USA. The article walks taxpayers and businesses through the process of registering, calculating, and submitting Georgia sales tax returns to the Georgia Department of Revenue. It covers key compliance requirements including filing frequencies, deadlines, and the online filing portal. The guide is aimed at businesses operating in Georgia that are required to collect and remit sales tax, providing practical instructions to ensure accurate and timely compliance with Georgia's state sales tax obligations.
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