Denmark: The European General Court issued a preliminary ruling on 15 July 2026, stating that EU Directive 2006/112 precludes Danish national law requiring 100% ownership for VAT exempt or non-economic activities in VAT group registration. The ruling affects Danish insurance companies seeking VAT group registration with management companies holding less than full ownership.

India's GST framework allows businesses to claim Input Tax Credit on hotel accommodation when the stay is for business purposes. Eligibility depends on valid tax invoices, GST paid, and compliance with CGST Act sections 16 and 17(5). A minimum room rate of 7500 is required for ITC eligibility.

The UK’s HMRC announced several VAT developments in July 2026, including changes to the Capital Goods Scheme, digitisation of option to tax, a consultation on development land for social housing, and the adoption of Peppol for e-invoicing. From 29 July 2026, the CGS threshold for land, buildings and civil engineering works rises to £600,000 and computers are removed from the scheme, while a new online portal for option to tax will launch before year end.

UAE: The Ministry of Finance has extended the deadline for appointing an Accredited Service Provider to 30 October 2026, while the e-invoicing go-live date remains 1 January 2027. Businesses with revenue of AED 50 million or more must now plan for ASP selection and onboarding before the new deadline.

Switzerland: The Swiss Federal Tax Administration has opened a consultation on draft VAT guidance for e-sports, covering the taxability of virtual sporting events, entry fees, prize money and online access services. The guidance clarifies that electronic sporting events held in virtual environments are not exempt from VAT, and that entry and registration fees are taxable supplies. Online access services for participants and viewers are treated as electronic services subject to place-of-supply rules.

In Nepal, the Inland Revenue Department issued a public notice on 15 July outlining VAT obligations for rideshare service providers. The notice sets a 5% VAT rate on rideshare transportation services, requires operators to issue tax invoices, and applies a 13% VAT rate to platform commissions.

EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.

France's e-invoicing mandate will take effect on 1 September 2026, requiring all registered companies to issue and receive e-invoices and large and mid-sized firms to report electronically. The final technical guidelines from AFNOR and the AIFE's external specifications have been released, while the pilot phase shows low participation rates.

The UK government brief clarifies that supplies of GMC registered locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. It also provides guidance on claiming refunds for overdeclared output tax on supplies made within the last four years, and outlines the error correction notification process.

France's e-invoicing pilot program begins on 1 September 2026, with a voluntary testing phase from February to August 2026. The pilot allows businesses to test mandatory B2B e-invoicing and B2C/cross-border e-reporting before the mandatory deadline. Participation is voluntary but offers insight into data flow between trading partners, accredited platforms and tax authorities.

Indonesia's DGT introduces an 80% threshold for accelerated tax refunds for low-risk VAT-registered persons. The threshold requires qualifying activities to account for at least 80% of total eligible supplies. Taxpayers below the threshold still receive refunds, but through the regular audit process.

Colorado expands sales tax to digital software under House Bill 26-1223, effective 1 January 2027. The bill removes exemptions for downloaded and remotely accessible software, potentially including SaaS.

The United States will impose a 25% tariff on most goods imported from Brazil starting 22 July 2026. The measure, triggered by a Section 301 investigation over digital trade and deforestation concerns, exempts products such as beef, coffee, and aircraft parts.

In Nepal, households using more than 50 units of electricity per month are now subject to a 5% VAT on the excess consumption. The new rule applies from 17 July 2026, exempting the first 50 units while charging 5% VAT on any usage above that threshold.

France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.

Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies to conflicting VAT returns filed for the same period. The decision, posted online on 18 June 2026, confirms that the penalty is triggered by human error and failure to revoke a service provider's authorization.

Ireland has reduced the VAT rate for hospitality services to 9% from 1 July 2026, replacing the previous 13.5% rate. The change applies to restaurants, catering, hot takeaway food and hairdressing services, and will remain until 31 December 2030.