The Finance (No. 2) Bill 2024‑26 has been amended in Committee and will return to the House of Commons for further stages. Scotland will introduce a new Air Departure Tax on 1 April 2027, replacing APD, with a consultation closing 26 March 2026. Deloitte’s Advance Tax Certainty service will become operational from July 2026, while the OECD Global Forum on VAT met in January 2026 to discuss digital economy and near real‑time data collection.

Ireland’s Revenue has confirmed a phased launch of mandatory B2B e‑invoicing and e‑reporting, starting with large corporations in November 2028 and expanding to all taxpayers by November 2029. The EU‑wide ViDA e‑invoicing system for intra‑community transactions will come into force in July 2030. The initiative follows a public consultation that ran from 13 October 2023 to 31 January 2024.

The VAT Consultant highlights the growing need for expert tax advisory in the UAE as stricter VAT registration rules and a new corporate tax regime take effect. New penalty regimes effective 14 April 2026 and a surge in Federal Tax Authority audit activity underscore the importance of proactive compliance. The firm offers assessment, strategic planning, and ongoing monitoring to help businesses navigate these changes.

Sweden has launched a public inquiry into mandatory e-invoicing and digital VAT reporting, aligning with the EU’s ViDA framework. The inquiry will be completed by 30 November 2027 and will assess extending e-invoicing to domestic transactions. EU ViDA requires cross‑border B2B e‑invoicing with reporting obligations starting 1 July 2030.

Italy has raised the Intrastat acquisitions reporting threshold from €350,000 to €2 million for VAT‑registered businesses, effective 25 February 2026 for transactions in January 2026. The change, announced in Act No. 84415, keeps the INTRA‑2 bis form unchanged and is enabled by the country’s e‑invoicing platform and EU data‑exchange mechanisms.