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Preparing for the UAE B2B E-Invoicing Mandate: Timelines, Technical Standards, and Practical Readiness Roadmap
The UAE is implementing a mandatory B2B e-invoicing framework, requiring businesses to prepare for structured digital invoice exchange. This article…
Tax Implications of Cashless Payments: Micro Evidence from African Countries
This research publication from the International Centre for Tax and Development (ICTD) examines the tax implications of cashless payment adoption…
2 Suspects In €33M VAT Fraud Put Under House Arrest In Italy
Italian authorities have placed two suspects under house arrest in connection with an alleged €33 million VAT fraud scheme. The…
Bahrain — E-Invoicing & E-Reporting Country Booklet
A country booklet detailing Bahrain's e-invoicing and e-reporting framework has been published, outlining the regulatory requirements, technical standards, and implementation…
Will VAT become the world’s AI tax?
The article examines whether VAT and GST systems globally are emerging as the primary fiscal mechanism for taxing AI-related services…
How tax authorities are using AI to transform VAT compliance
Tax authorities worldwide are increasingly deploying artificial intelligence to modernize VAT compliance enforcement and administration. AI tools are being used…
GSTN Introduces Mandatory Email Verification for TRN Access in GST Registration
India's Goods and Services Tax Network (GSTN) has introduced a mandatory email verification step for taxpayers accessing the Temporary Reference…
When “DI” Is Not Enough: Marking Accounting Notes for Indirect Discounts in JPK_VAT
Poland's JPK_VAT reporting system requires specific marking conventions for accounting notes (noty księgowe) used to document indirect discounts. The article…
Zhejiang Discontinues Provincial Invoices in Favour of Fully Digitalized E-Invoices
China's Zhejiang province has discontinued traditional provincial paper invoices, transitioning fully to digitalized e-invoices as part of China's broader national…
Taiwan reinforces compliance requirements for electronic invoicing
Taiwan has strengthened compliance requirements for its electronic invoicing system, reinforcing obligations on businesses to issue and report e-invoices in…
Croatia: Draft bill introduces first ViDA measures
Croatia has introduced a draft bill implementing the first measures from the EU's VAT in the Digital Age (ViDA) package.…
Oman B2B e-invoicing & e-reporting April 2027
Oman is introducing a mandatory B2B e-invoicing and e-reporting framework with a phased implementation targeting April 2027. The mandate will…
Brazil 27.91% CBS and IBS combined rate proposal
Brazil has proposed a combined CBS (Contribuição sobre Bens e Serviços) and IBS (Imposto sobre Bens e Serviços) rate of…
Chhattisgarh HC Grants Regular Bail in ₹17.18 Cr Fake GST ITC Case After DGGI Investigation
The Chhattisgarh High Court has granted regular bail to an accused in a ₹17.18 crore fake GST Input Tax Credit…
PRA adopts zero-tolerance policy for implementation of E-IMS
Pakistan's Punjab Revenue Authority (PRA) has adopted a zero-tolerance policy for the implementation of its Electronic Invoice Monitoring System (E-IMS).…
Vietnam — E-Invoicing & E-Reporting Country Booklet
A country booklet covering Vietnam's e-invoicing and e-reporting framework, providing practitioners with a structured reference on the country's electronic invoicing…
VAT headaches: The Return That Files Itself? Pre-Filled VAT Returns and the Illusion of Accuracy
An analytical piece examining the risks and limitations of pre-filled VAT returns, a growing trend in tax administration where authorities…
Romania Grants a Two-Month Reprieve on the 9% Reduced VAT for Qualifying Homes
Romania has extended by two months the application of the 9% reduced VAT rate on qualifying residential properties, delaying a…
Egypt Cuts Medical-Device VAT to 5%, Extends Suspension Periods and Reshapes Exemptions
Egypt has enacted significant VAT changes to its medical device sector, reducing the applicable VAT rate to 5% on qualifying…
EU ViDA risk of another layer of reporting complexity
The EU's VAT in the Digital Age (ViDA) initiative raises concerns about adding another layer of reporting complexity for businesses.…
Common VAT Deregistration Mistakes Businesses Should Avoid
This article outlines common mistakes businesses make when deregistering for VAT, offering practical compliance guidance. Key errors include failing to…
Abusive VAT Recovery in Property Leasing Structures
An analysis of abusive VAT recovery schemes involving property leasing structures, where arrangements are designed to artificially reclaim input VAT.…
German VAT Excludes Services Ordered by Domestic Liaison Office for Foreign Parent Company
A German VAT ruling clarifies that services ordered by a domestic liaison office on behalf of a foreign parent company…
VAT Act Amendments: EET 2.0 and Proposed VAT Rate Changes
Proposed amendments to a national VAT Act introduce EET 2.0, an upgraded electronic sales registration system, alongside changes to VAT…
VAT Exemption Denied for Under-Invoiced Export Fraud
A tax court or authority ruling denying VAT zero-rating on exports where the exporter systematically under-invoiced goods to conceal the…
Austrian VAT ID Triggers Acquisition VAT for Farmers From the First Purchase
A ruling on Austrian VAT law clarifies that farmers who register for a VAT identification number trigger acquisition VAT liability…
Madras HC Quashes GST Order Against IRFC Over Reverse Charge and ITC Dispute
The Madras High Court quashed a GST order against Indian Railway Finance Corporation (IRFC) concerning a reverse charge mechanism and…
Luxembourg Introduces Mandatory B2B E-Invoicing Regime from 2028 – Law submitted to Parliament
Luxembourg has submitted draft law 8815 to Parliament introducing a mandatory B2B e-invoicing regime set to take effect from 2028.…
Brazil Nota Fiscal Eletrônica VAT 2026/27 launch timetable
Brazil has confirmed the updated launch timetable for its Nota Fiscal Eletrônica (NF-e) VAT e-invoicing system enhancements for 2026 and…
Germany: Court confirms input VAT deduction for claim enforcement costs
A German court has confirmed that businesses may deduct input VAT on costs incurred in enforcing claims, providing important clarification…
Head Office and Foreign Branch: A Taxable Relationship, and Why Invoicing Now Decides the Outcome
This article examines the VAT treatment of brokerage commission services in the context of head office and foreign branch relationships,…
Portugal: E-Invoicing and E-Reporting Guide
This guide covers Portugal's e-invoicing, e-reporting, and SAF-T requirements, providing practitioners with a structured overview of the country's digital VAT…
Italian Supreme Court: A Genuine Portuguese Establishment Puts B2B Services Outside Italian VAT
Italy's Supreme Court ruled that where a foreign taxpayer maintains a genuine fixed establishment in Portugal, B2B services supplied to…
Italian Supreme Court: Loss-Compensating Transport Subsidies Fall Outside the VAT Base
Italy's Supreme Court determined that government subsidies paid to transport operators to compensate for operating losses do not form part…
France postpones transfer of VAT provisions to the Code des Impositions sur les Biens et Services until 1 January 2027
France has postponed the transfer of VAT provisions to the Code des Impositions sur les Biens et Services (CIBS) until…
Proposed European Union Tax Simplification
The European Union is advancing proposals aimed at simplifying its tax framework, targeting administrative burdens across member states. The initiative…
Business Interruption Does Not Justify VAT Refund Claim
This article addresses whether business interruption events can justify a VAT refund claim, concluding that they generally cannot. A business…
Planning Reform Could Trigger VAT Law Changes on Land Supplies
This article examines how proposed planning reform legislation could necessitate corresponding changes to VAT rules governing land supplies. Current VAT…
GST Registration for Directors and Board Members Through Personal Services Companies
This article discusses GST registration obligations for directors and board members who provide their services through personal services companies (PSCs).…
VAT on Planning Contracts: Substance Over Title Determines Tax Liability
This article examines how VAT liability on planning contracts is determined by the economic substance of the arrangement rather than…
GST Treatment of Directors’ and Board Members’ Fees: Summary of Public Rulings 26/01-26/03
This article summarises three public rulings (26/01–26/03) issued by tax authorities on the GST treatment of directors' and board members'…
Renewable Energy Sector Seeks 5% GST Rate on Battery Energy Storage System Containers
India's renewable energy sector is lobbying for a reduced 5% GST rate on Battery Energy Storage System (BESS) containers, currently…
Delhi HC Rules GST Registration Can’t Be Cancelled Retrospectively Without a Clear Proposal in the SCN
The Delhi High Court has ruled that GST registration cannot be cancelled retrospectively unless the Show Cause Notice (SCN) explicitly…
VAT in the Events Industry: The Triggers That Catch Businesses Out
This article examines VAT compliance challenges specific to the events industry, highlighting common triggers that cause businesses to fall foul…
Flashback on ECJ Cases C-97/90 (Lennartz) – Minimal business use still permits VAT deduction
A retrospective analysis of ECJ Case C-97/90 (Lennartz) examines the landmark ruling that even minimal business use of goods is…
Bahrain Updates VAT Guidance on Financial Services
Bahrain's National Bureau for Revenue has updated its VAT guidance on financial services, clarifying the treatment of exempt and taxable…
Flashback on ECJ cases – C-20/91 (De Jong/Staatssecretaris van Financiën) – Private-use charge covers the building, not the land
A retrospective review of ECJ Case C-20/91 (De Jong v Staatssecretaris van Financiën) examines the Court's ruling on the scope…
Sri Lanka VAT on Digital Services
Sri Lanka has introduced VAT obligations on digital services supplied by non-resident providers. The regime requires foreign businesses supplying electronic…
Portugal: Tax authority updates invoice correction and VAT regularization rules
Portugal's tax authority has updated its guidance on invoice correction procedures and VAT regularization rules. The changes affect how businesses…
Tajikistan Proposes to Triple Its VAT Registration Threshold to TJS 3 Million
Tajikistan is proposing to triple its VAT registration threshold from TJS 1 million to TJS 3 million, a significant policy…
Tajikistan Extends Its Remote-Services Tax Net to Foreign Digital Suppliers
Tajikistan is expanding its VAT framework to capture foreign digital service providers supplying remote services to customers within its territory.…
Does your tax engine understand e-invoicing?
This article examines whether modern tax engines are adequately equipped to handle e-invoicing requirements, highlighting a growing gap between traditional…
Greece B2B e-invoicing 2nd phase October 2026
Greece has confirmed the second phase of its mandatory B2B e-invoicing rollout under the myDATA framework, with implementation scheduled for…
France Completes E-Invoicing Regulatory Framework Ahead of September 2026 Launch
France has finalized its e-invoicing regulatory framework ahead of the mandatory September 2026 launch. The framework establishes the technical and…
Designing Tax Technology for Continuous Regulatory Change
This article examines how tax technology systems must be architected to handle continuous regulatory change, covering challenges such as evolving…
One entity, multiple VAT IDs: operational and tax logic challenges
This article addresses the operational and tax logic complexities that arise when a single legal entity holds multiple VAT registration…
VAT Refund and Assessment Procedure in Cologne Fiscal Court Case
A Cologne Fiscal Court case examines the procedural interplay between VAT refund claims and assessment procedures in Germany. The ruling…
Pan-European FBA VAT Obligations for Amazon Sellers
Amazon sellers using the Pan-European Fulfilled by Amazon (FBA) programme face complex multi-country VAT registration and compliance obligations. When inventory…
VAT on Animal Tendons and Gizzards: BFH Rules on Reduced Tax Rates
Germany's Federal Fiscal Court (BFH) has issued a ruling clarifying the application of reduced VAT rates to animal tendons and…
VAT Exemption Prevails for Tourist Rentals, Rejecting Hotel Service Classification
A court has ruled that VAT exemption applies to short-term tourist property rentals, rejecting tax authority arguments that the services…
Denmark to Scrap 25% Book VAT to Boost Reading and Cut Prices
Denmark is planning to eliminate its 25% VAT rate on books in a policy move aimed at encouraging reading and…
Supreme Court Halts GST SCN Amid Parallel Proceedings During Pending Statutory Appeal
India's Supreme Court has stayed a GST Show Cause Notice (SCN) where parallel proceedings were initiated while a statutory appeal…
The Halifax Test: How One CJEU Judgment Shaped the Future of VAT Abuse Law
The Halifax test, established by the Court of Justice of the European Union (CJEU) in its landmark 2006 Halifax plc…
Delhi HC Allows GST Return Rectification for FY 2017–18 Across GSTR-3B, 2A, and GSTR-9
The Delhi High Court has permitted rectification of GST returns for financial year 2017–18, allowing corrections across GSTR-3B, GSTR-2A, and…
France Finalises the Regulatory Framework for Its E-Invoicing Reform
France has finalised the regulatory framework for its mandatory B2B eInvoicing reform, providing businesses and technology providers with the legal…
GST ITC Fraud Soars: Detections Reach ₹74,782 Crore in FY26
Indian GST authorities have detected Input Tax Credit (ITC) fraud amounting to ₹74,782 crore in FY2025-26, marking a significant surge…
Is GST Refund Taxable If It Is Reported in Form 3CD but Not Credited to the Profit & Loss Account? ITAT Bangalore Says No
The ITAT Bangalore ruled that a GST refund is not taxable under income tax merely because it appears in Form…
Timing of VAT Deductions — Tax Authority Confirms Invoice Must Be Held Before Deduction
The Czech tax authority has confirmed, following a court ruling, that a taxpayer must physically hold a valid VAT invoice…
Ex Works Kills the Triangulation Simplification: Austria’s Top Court on Transport Allocation in Chain Transactions
Austria's Supreme Administrative Court has ruled that in chain transactions using Ex Works (EXW) delivery terms, the transport is allocated…
Belgium: What the New 2028 E-Reporting Mandate Means
Belgium has announced a new e-reporting mandate scheduled for 2028, expanding its digital VAT compliance framework beyond the existing e-invoicing…
Airlines must invoice USD 1 departure tax as separate line item
A regulatory update requires airlines to invoice a USD 1 departure tax as a distinct, separately itemised line on passenger…
Airlines get transition window before January 2027 reporting switch
Airlines have been granted a transition window before a mandatory switch to a new reporting regime taking effect in January…
Republic of the Congo: Certified e-invoicing rollout begins in phases
The Republic of the Congo has launched a phased rollout of certified e-invoicing, marking a significant regulatory development for businesses…
ATAF Supports Botswana’s VAT Advances on Remote Services Reform, With USD 29 Million in Additional Revenue on the Radar
The African Tax Administration Forum (ATAF) has supported Botswana in advancing VAT reforms targeting remote services supplied by non-resident digital…
Rajasthan HC Allows Delayed GST Appeal Due to Ineffective Communication of Order
The Rajasthan High Court ruled in favour of a taxpayer, allowing a delayed GST appeal after finding that the original…
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