CEN approved an updated EN 16931‑1 e‑invoicing standard on 13 February 2026, adding new mandatory fields for B2B transactions and aligning with the July 2030 Digital Reporting Requirements. The revision supports both B2B and B2G use, enabling ViDA users to comply without costly system rebuilds.

This guide explains the EU-wide €10,000 distance‑selling threshold for cross‑border B2C sales and how it is affected by multi‑country storage. It also covers the 2025 SME VAT exemption scheme and the implications for local VAT registration and OSS use when goods are stored in multiple EU countries.

EY reports that Gibraltar will introduce a Transaction Tax on goods from 10 April 2026, with rates rising from 15% to 16% and then aligning with the EU's lowest VAT rate. The new tax applies to imported or locally manufactured goods, exempting bunkering fuel, ship supplies, and non‑sale goods, while excise duties for tobacco, alcohol, and fuel will align with Spanish rates by 2029. Businesses and individuals will need to adjust pricing and compliance processes accordingly.

On 11 February 2026 the European General Court issued a preliminary ruling in Case T‑643/24 concerning the VAT treatment of unlicensed public communication of musical works by a Romanian guest house. The court held that under Directive 2006/112/EC the act constitutes a supply of services for consideration, thereby subjecting it to VAT. The decision clarifies the application of VAT to the entire tripled amount charged for the broadcast.

Belgium will raise the VAT rate on hotel and campsite accommodation to 12% from 1 March 2026, while the rate on non‑alcoholic beverages served in hospitality venues will fall to 12% from 21%. Planned increases for takeaway food and cultural/sports events from 6% to 12% have been put on hold after a critical advisory opinion from the Council of State.

China’s State Administration of Taxation clarified VAT starting thresholds for the 2026 Value Added Tax Law. Natural persons’ daily threshold rises to RMB 1,000 per transaction, with special rules for continuous transactions and a monthly RMB 100,000 threshold. The announcement also simplifies compliance by deeming filing fulfilled when VAT is invoiced by authorities or withheld, and allows small‑scale taxpayers to waive exemptions transaction‑by‑transaction.

Ireland has announced a phased rollout of mandatory B2B e‑invoicing, starting with large corporates in November 2028 and culminating in full ViDA compliance by July 2030. The new system will use the PEPPOL framework and EN 16931 structured data, requiring all businesses to receive structured e‑invoices. The change aligns Ireland with the EU’s digital VAT agenda and will modernise VAT administration.

Belgium's federal government has decided to withdraw its plan to raise VAT on tickets for sports, cultural events, and takeaway meals. The decision was announced by Deputy Prime Minister David Clarinval. The Council of State had previously criticized the proposed changes.

A practical guide to structuring an e-invoicing RFP brief, covering company profiles, project objectives, compliance requirements (including FR 2026 and Poland KSeF), system landscapes, and governance — so vendors can deliver accurate, comparable proposals.

The Chilean Internal Revenue Service issued Letter No. 285 on Feb. 4, clarifying VAT rules for the special construction company credit (CEEC) and urban housing development. The letter confirms that CEEC can be requested at 32.5% or 16.25% if the development is related to housing, and that construction of social housing under state subsidies is not treated as a general construction contract aimed at housing.

e-Invoice.app offers a free e-Invoicing vendor matching tool that helps companies identify e‑invoicing solutions vendors based on their specific business profiles, existing ERP system, jurisdictional scope etc. The matching tool generates structured requirements from 90+ country mandates and business context, then matches vendors to create a shortlist, aiming to reduce compliance risk and accelerate procurement.

On 2 December 2025, the Court of Justice of the European Union ruled that the right to deduct VAT arises when a taxable transaction occurs, not when the invoice is received. The decision invalidates Polish rules that tie VAT deduction to invoice receipt, allowing businesses to claim VAT earlier if the invoice is received before the tax return deadline. The ruling is expected to improve cash flow for companies across the EU.

Turkiye has introduced new certification requirements for nondeductible VAT on certain import transactions effective 31 January 2026. Importers with semi‑annual import values above TRY 2.6 million must submit a Special‑Purpose Sworn‑in Certified Public Accountant Report, while those below must file a notification. The rules also allow a full tax‑certification agreement to waive the separate report if it confirms proper treatment.

The General Court ruled that Poland’s requirement of invoice possession for VAT deduction is incompatible with EU law. Polish taxpayers can now deduct VAT in the month of liability if the invoice was issued before the tax return submission, rather than waiting for the next accounting period. The decision is expected to accelerate VAT recovery and improve cash flow, especially under the mandatory KSeF e‑invoicing system.

The Russian Federal Tax Service announced that the filing deadline for Q1 2026 VAT returns is April 27, 2026. Taxpayers must use a new form that reflects a VAT rate increase to 22% from 20%, along with other changes.

Ghana introduced a 12.5% VAT on non‑resident digital service providers to local consumers effective 1 April 2022. The law sets a GHS 200,000 annual turnover threshold for registration and requires monthly returns filed by the 21st of the following month. Non‑resident suppliers must appoint a resident representative or VAT agent to comply.

Ireland’s Revenue has identified the large corporates that will be subject to Phase One of the VAT Modernisation programme, requiring them to issue structured eInvoices from 1 November 2028. All Irish businesses must also be able to receive such eInvoices from the same date, ahead of the EU-wide ViDA cross‑border rules set for July 2030.