Philippines: The Supreme Court ruling and the CREATE MORE Act clarify VAT zero-rating eligibility for domestic market enterprises. DMEs that are high-value, with P15-billion investment or $100-million export sales, may qualify, while others may face 12% VAT on local purchases.

South Dakota will replace printed Statements of Account notices with online notifications from 1 July 2026, affecting all registered taxable persons and remote sellers. The change applies to notices about missing returns, outstanding balances, and credits, and remote sellers must update their email contact in EPath to avoid penalties.

Kiribati has introduced new VAT rules for non-resident digital service providers under the Value Added Tax (Amendment) Act 2025, effective from 1 January 2026. The legislation sets a registration threshold of AUD 100,000, a 12.5% VAT rate for B2C supplies, and detailed place-of-supply rules for remote services.

EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.

Nigeria's revenue authority announced that e-invoicing will be phased in to curb tax leakages and boost transparency. Large taxpayers are already onboarded, medium taxpayers will begin compliance in the third quarter of 2026, and full adoption is targeted by the end of 2028.

India's online gaming industry is challenging the Supreme Court's May 27 ruling that upheld the 28 per cent GST on online gaming, potentially triggering retrospective tax demands of over Rs 1.5 lakh crore.

Gibraltar will introduce a Transaction Tax under the UK-EU agreement, replacing import duties and aligning its indirect tax regime with the EU. The provisional implementation starts on 15 July 2026, with rates rising to 16% in 2027 and 17% in 2028, while a 5% reduced rate and zero rate apply to specific goods.

Greece: From 1 October 2026, all Greek businesses must issue B2B invoices through a certified e-invoicing provider or the AADE API, regardless of turnover. The change extends the earlier requirement that applied only to firms with turnover above 1 million euros, and non-compliance can incur fines up to 2,500 euros per violation.

EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.

United Kingdom: The new VAT provisions for drink Deposit Return Schemes will change how VAT is accounted for deposits, shifting liability to scheme administrators. The changes will take effect when the schemes commence in Autumn 2027, following the Finance Bill 2026-27 and associated regulations.

Tanzania has extended VAT obligations to non-resident digital service providers and marketplaces, effective 1 July 2026, with new filing deadlines. The Finance Act 2026 treats online intermediaries as suppliers, requiring them to charge, collect and remit 18% VAT to the Tanzania Revenue Authority.

The UAE Ministry of Finance and Federal Tax Authority have launched the pilot phase of the country's e-invoicing system, starting 1 July 2026. The pilot will test the 5-corner model and voluntary implementation is available, while mandatory deadlines for high-revenue businesses are set for 30 October 2026 and 1 January 2027.

France requires all VAT-registered businesses to receive electronic invoices via a Plateforme Agréée from 1 September 2026. Large and mid-size companies must also issue through a PA from that date, while SMEs will follow in September 2027. More than 1.4 million French companies already have a live e-invoicing address.

France's mandatory e-invoicing and e-reporting reform remains due 1 September 2026, with DGFiP issuing a practical guide that allows temporary flexibility for implementation difficulties but does not alter the legal deadline. The guide permits businesses to use alternative channels such as email or PDF during the start-up phase, provided they document corrective actions and maintain continuity of invoicing and payments.

Tanzania has increased its Digital Service Tax rate from 2% to 3% effective 1 July 2026. The first return using the new rate must be filed and remitted by 20 August 2026.

Italy: The ECOFIN Council has approved the extension of the VAT split-payment system, allowing continued use of the split-payment mechanism for specified recipients. The decision, adopted on 10 July 2026, confirms that suppliers will receive the taxable amount while VAT is paid directly to a blocked bank account.

Malaysia has required all taxpayers with annual revenue exceeding RM5 million to implement e-invoicing since 1 August 2024. The Inland Revenue Board has used e-invoice data to improve tax collection, and the cabinet is reviewing the system amid concerns from BN about its burden on traders.

France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.