Belgium has increased its VAT registration threshold from €25,000 to €30,000, effective 1 January 2026. The e‑invoicing mandate that requires all VAT‑registered businesses to issue and receive structured electronic invoices via the Peppol network remains unchanged, but businesses below the new threshold will be exempt. The change is expected to have a limited impact on the overall e‑invoicing rollout.

The interview with Deloitte Canada’s indirect tax partner highlights the significant impact of recent tariff escalations between Canada and the United States on trade and supply chains. It discusses Canada’s reciprocal tariff measures, the repeal of certain countermeasures, and the scheduled comprehensive review of CUSMA in 2026, underscoring the need for businesses to adapt to a rapidly evolving trade environment.

The European Commission is advancing a deemed supplier regime for ride‑and‑accommodation platforms, with a voluntary launch in July 2028 and mandatory compliance by 1 January 2030. Draft explanatory notes were issued in Q1 2026, with final notes expected in Q2 2027, and the EC will confirm member‑state conditions by 31 December 2028. The regime also revises the short‑term accommodation definition to 30 days and will be evaluated for effectiveness by 1 July 2033.

France will enforce e-invoicing for B2B transactions from 1 September 2026, requiring all VAT‑registered businesses to receive and issue invoices in UBL, CII, or Factur‑X formats via certified dematerialisation platforms. The obligation extends to SMEs and micro‑businesses on 1 September 2027, and the Business Directory based on SIREN numbers will replace email addresses for recipient identification.

Russia’s State Duma has approved a bill that temporarily exempts self‑employed and small food‑and‑dining businesses from value‑added tax until the end of 2026. The measure rolls back part of a January reform that raised the standard VAT rate to 22% and lowered the income threshold for small businesses. The bill is pending presidential signature and aims to prevent business closures amid wartime economic pressures.

Mexico’s tax authority, SAT, has introduced Rule 2.9.21, requiring digital service providers and marketplace platforms to grant direct, real‑time access to transaction data. The rule, effective April 1 2026, imposes a final deadline of April 30 2026 for submitting a Notice of Access. The mandate targets a wide range of digital businesses, including foreign operators, and presents significant technical challenges due to the lack of published API specifications.

Vietnam's Ministry of Finance has issued a draft decree to streamline e-invoicing for e-commerce and low-value transactions, shifting invoice issuance to platform operators and allowing small businesses below thresholds to issue consolidated daily invoices. The Finance Ministry also proposed extending e-invoicing to businesses with sales above VND 1 billion on 10 December 2025, and Circular 32/2025 provides detailed guidelines on numbering, use cases, and service provider standards. A June 2024 directive urges the remaining non‑compliant businesses, especially retail outlets, to adopt e‑invoicing, following the successful Phase 2 rollout in 2022 that registered 92 % of obligated taxpayers.

On 10 April 2026, Iceland announced a temporary reduction of fuel VAT from 24% to 11% to curb inflation. The cut applies from 1 May to 31 August 2026 and is backed by enforcement powers for the Competition Authority. The move is part of a broader anti‑inflation package that also includes price monitoring and investment in electric‑vehicle infrastructure.

The Philippine Tax Whiz outlines the VAT exemptions available to natural gas stakeholders under Revenue Regulation No. 2‑2026. The guide explains that indigenous natural gas purchases and sales, as well as electricity generation using indigenous gas, are fully VAT‑exempt, and details the documentary requirements and eligible parties. It also highlights the need to indicate the exemption in the Quarterly VAT Declaration.

Liberia will raise its standard Goods and Services Tax from 12% to 13% effective 1 May 2026, a delay from the originally planned 1 January 2026. The country will also introduce an 18% Value Added Tax regime on 1 January 2027, replacing the existing GST. GST remains zero‑rated for exports and 15% for telecommunications, and businesses cannot deduct GST incurred.

Spain has introduced mandatory B2B e‑invoicing under Royal Decree 238/2026, effective from 31 March 2026 but operationally deferred until the public e‑invoicing platform regulation takes effect. The decree sets phased implementation: large businesses with turnover over €8 million must comply within 12 months, while all other businesses follow within 24 months. It also imposes strict invoice status reporting within four calendar days and allows four electronic formats.

Slovakia will enforce mandatory B2B e-invoicing via the Peppol network from 1 January 2027 under Law 385/2025 Z.z., following a voluntary testing period in 2026. All e-invoices must use the EN 16931 XML standard (UBL 2.1 or CII), be issued within 15 days, and reported within 5 days, with penalties up to €10,000 per infraction and €100,000 for repeated violations.

Spain has temporarily lowered fuel VAT from 21% to 10% under Real Decreto-ley 7/2026, a measure set to expire on 30 June 2026. The EU Commission warned that the cut breaches EU rules, but no formal infringement has been initiated. The temporary relief is expected to cost Spain about €507 million in revenue loss.

Legal Notice 86 of 2026 introduces a targeted amendment to Malta’s VAT Act, narrowing the gambling exemption to only low‑risk games, occasional junket events, and on‑site betting facilities from 1 October 2026. Exempt supplies will no longer allow input VAT recovery, and all other gambling activities—including remote or online gaming—will become taxable under the place‑of‑supply rules. MTCA Guidelines issued in April 2026 provide implementation guidance.

Spain has temporarily lowered fuel VAT from 21% to 10% as part of a €5 billion emergency package, a move that the European Commission says violates the EU VAT Directive. The reduction is set to expire at the end of June 2026, after which the standard 21% rate will resume unless Madrid extends the measure. Brussels has issued a formal warning and warned of potential infringement proceedings if the policy persists.

On March 31 2026 the Ecuadorian SRI issued a resolution that changes how dematerialized tax credit notes are handled. The new rules allow taxpayers to use up to 60 % of the amount payable on a tax return from credit‑note balances, except for Foreign Currency Outflow Tax (ISD) credits, and they remove the possibility of using credit notes to settle customs duties. Credit‑note balances will now appear in the securities account statement on the SRI portal.

Malta's tax authority has issued new VAT guidelines for gambling and betting, effective 1 October 2026. The guidelines narrow the VAT exemption to low‑risk games, occasional junket events, and in‑venue sports betting, while treating most operators—including sports betting, live casino, and B2B providers—as taxable. Operators must review pricing, accounting, and billing systems to comply with the new regime.

Germany’s Federal Ministry of Finance updated its e-invoicing FAQs in March 2026, tightening the definition of a compliant E‑Rechnung. The guidance requires that 100 % of mandatory VAT data be embedded in structured XML, mandates embedding of supporting documents, and confirms that monthly summary invoices remain valid if the supply period is clearly defined. These clarifications signal enforcement intent ahead of the 2027 B2B e‑invoicing mandate and the 2030 EU Digital Reporting Requirements.