Guernsey's Policy and Resources Committee proposes a 3% GST, a new vehicle tax, and changes to income and corporate tax rates to close a £50m funding gap. The GST would take effect in 2028, with vehicle taxes ranging £25-£280 annually and a 10% corporate tax rate extended. Income tax for earnings £15,800-£28,000 would be set at 15% and social security contributions would not apply to earnings below £11,222.

The 2026 Billentis report outlines a rapid shift toward mandatory e‑invoicing worldwide, driven by new mandates such as the EU’s ViDA package and Africa’s 2026 roll‑outs. It highlights the adoption of Peppol’s five‑corner model for real‑time reporting in France and the UAE, and stresses the need for structured data and integration across tax, procurement, and payment systems.

HMRC has removed VAT on eligible goods donated by VAT‑registered businesses to registered charities, effective 8 June 2026. The relief includes a monetary cap per item and prohibits charities from reclaiming VAT on donated goods. Businesses should keep detailed records of donated items.

The UK government’s Great British Summer Savings initiative introduces a temporary VAT reduction from 20% to 5% on certain children’s meals and family-focused activities from 25 June to 1 September 2026. Businesses must identify qualifying supplies, review pricing, adjust bundled offers, and update booking and accounting systems to manage mixed VAT treatments and potential advance‑booking adjustments.

The May 2026 Tax & Reg Watchpoint highlights a wave of VAT reforms across Brazil, Africa, Europe, and Asia, including Brazil’s dual VAT model, new digital services taxes in Rwanda, Malawi, Botswana, and Togo, EU data‑sharing for fraud, and other cross‑border compliance changes.

The UAE Ministry of Finance released version 1.1 of its Electronic Invoicing Guidelines on 1 June 2026, clarifying data storage responsibilities, advance payment invoicing, and sample invoice calculations to support the country’s digital tax infrastructure.

Latvia will introduce a temporary 12% VAT rate on essential food products from 1 July 2026, while the standard rate remains 21% and a 5% super‑reduced rate applies to specific categories. Businesses must update invoicing, ERP, and VAT return processes before the effective date to avoid compliance issues.

EU introduces a €3 flat customs duty per HS6 item on IOSS shipments under €150, removes de minimis exemption, and targets a €2‑€3 per package handling fee, affecting cross‑border merchants from July 1, 2026.

Azerbaijan introduces mandatory VAT registration for non‑resident digital service providers exceeding a USD 10,000 B2C threshold, effective 1 September 2026, with a new online portal and a shift from automatic withholding to provider responsibility.

HMRC has confirmed that VAT‑registered companies in Dorset can donate goods to registered charities without incurring VAT, provided the goods are used to support people in need or deliver charitable services. This removes a barrier that previously required businesses to pay VAT on donated goods. Businesses should keep accurate records of donated items, especially high‑value goods.

Poland has approved a comprehensive VAT reform package that introduces a new warehousing regime, expands 0% VAT for import‑related services, and completes the rollout of the KSeF e‑invoicing system for most businesses as of 1 April 2026. The package also includes five‑year VAT status checks, updates to energy and agriculture VAT rules, and a digital tax‑free shopping process for tourists. VAT‑registered businesses should review the changes ahead of their expected implementation later this year.

The CJEU ruled that year‑end transfer‑pricing adjustments are not automatically considered VAT‑relevant unless they are directly linked to a specific supply. The decision clarifies that only adjustments that represent additional consideration for a particular taxable transaction trigger VAT adjustments, and businesses must assess the economic and contractual context of each adjustment to determine VAT exposure.

Manila Bulletin reports that the Philippine BIR has clarified that bilateral tax treaties do not exempt foreign digital service providers from the country's 12% VAT. The new guidance, issued in RMC No. 59‑2026 on June 2, 2026, requires non‑resident providers to register and file VAT returns, and outlines reverse‑charge rules for cross‑border B2B services. It also details how online booking platforms and pre‑existing subscriptions are taxed.

UAE Ministry of Finance has issued updated e‑invoicing guidelines ahead of the July 2026 pilot, detailing the launch timetable, transition periods, and storage responsibilities. The guidelines confirm that all UAE businesses must adopt e‑invoicing, with a 24‑month transition for VAT groups and specific turnover thresholds for phased compliance. Taxpayers remain responsible for archiving invoices even when using accredited service providers, and advance payment invoicing must be linked within the Peppol PINT‑AE framework.

Slovakia's Ministry of Finance has drafted a VAT reform package that transposes the EU's ViDA reforms and introduces changes to the 2027 e-invoicing regime. Key adjustments include removing the reporting requirement for domestic buyers during the transition period, exempting private landlords from receiving structured invoices, soft‑landing the first three months of 2027, and tightening the deadline for intra‑EU reverse‑charge invoices to the 15th day after the transaction month.

France confirms that its e‑invoicing mandate remains scheduled for 1 September 2026, with no postponement announced. The DGFiP will soften penalty enforcement until at least 1 January 2027 for taxpayers who made best efforts from the start of the first phase, and a contingency deferral to 1 December 2026 is still available. The launch will rely on the Plateforme Agréée network, of which only a fraction are currently active.