Europe: US e-commerce sellers face complex VAT registration when expanding into multiple EU markets. The article outlines how a US parent company must separately register for VAT in Germany, France and the Netherlands, and explains the need for distinct legal entities and EORI numbers. It also discusses the importance of aligning stock locations with VAT obligations to avoid backdated filings.

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.

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.

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.

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.