The Philippine Court of Tax Appeals (CTA) issued a decision on Jan. 23, 2026 (Case No. 10626) clarifying the treatment of unutilized input VAT refunds on zero‑rated export sales. The decision addresses the denial by the Commissioner of Internal Revenue, which was based on a failure to substantiate the claim and invoices not covered by the approved Permit to Use Computerized Accounting System (PTUCAS).

Colombia enacted Legislative Decree 1474 on 29 December 2025, raising VAT on alcoholic beverages to 19% from 5%, imposing 19% VAT on online gambling, and reducing the VAT‑free threshold for low‑value imports from USD 200 to USD 50. The decree also allocates 5% of the alcoholic beverage VAT to departments. These measures aim to stabilise public finances after the 2026 budget rejection.

This commentary highlights five significant Canadian GST/HST court decisions from 2025, covering topics from tobacco sales to insurance, medical services, optional term extensions, and Airbnb-listed condo sales. The rulings clarify exemption status, input tax credit eligibility, and the treatment of new supplies, providing guidance for tax planning and compliance in 2026.

The OECD’s sixth VAT Forum highlighted the crypto economy and advances in artificial intelligence as emerging challenges for VAT administration. Participants discussed real‑time data collection and the SCAN‑VAT platform to strengthen compliance and combat fraud. The meeting, held from 26 to 29 January, underscored the need for coordinated international approaches.

The UK First‑Tier Tax Tribunal issued a judgment on Jan. 9 clarifying input VAT deduction and zero‑rating rules for second‑hand car transactions. The case involved a company that purchased high‑value used cars in Northern Ireland and sold them to customers in the Republic of Ireland. The Tribunal found that the taxpayer could not claim the input VAT deduction and zero‑rating as the Tax Agency had denied the claims.

The article explains how the upcoming ViDA framework will eliminate tolerance for inconsistencies between VAT determination, invoicing and reporting, pushing control to the transaction level. It highlights that intra‑EU transactions will require near real‑time digital reporting, and notes key future dates for reverse‑charge harmonisation and the withdrawal of the European Sales Listing. The piece also discusses the implications for triangulation and supply‑chain transactions and promotes a single‑engine solution for compliance.

Poland is proposing a 3% Digital Services Tax (DST) on digital platforms’ advertising, data services and intermediary services, targeting companies with global revenues over €1 billion and Polish revenues above €250 million. The tax will apply only to income from Polish users and will credit Polish corporate income tax paid to reduce double taxation. A public consultation will begin in February 2026, with a draft bill expected after stakeholder feedback.