South Africa's VAT framework for electronic services now has a new registration threshold for non-resident providers, effective from 1 April 2026. The threshold rises to ZAR 2.3 million on a 12-month basis, with a voluntary threshold of ZAR 120 000, and non-resident providers must register by the end of any month where supplies exceed the threshold.

Canada's Tax Court clarified on 26 June 2026 that the GST/HST new housing rebate requires a clear intention to use a property as a primary residence. The decision, issued as Decision No. 2026 TCC 122, applied to an individual who purchased two condominium units and claimed the rebate.

Norway will require importers to lodge customs declarations before goods reach the border, with full enforcement from 1 March 2027. Digitoll's Phase one goes live on 15 September 2026, mandating digital compliance, while customs warehouses will also need pre-entry declarations from 1 March 2027.

UAE businesses must prepare for mandatory electronic invoicing, with the UAE Ministry of Finance recognising VAT IT as a pre-approved service provider. Companies with annual revenue above AED 50 million must appoint an accredited service provider by 30 October 2026 and be fully compliant by 1 January 2027, while those with revenue of AED 50 million or less must appoint by 31 March 2027 and comply by 1 July 2027.

New Zealand: The government plans to mandate e-invoicing for large businesses supplying government agencies from 1 January 2027, aiming to cut costs and improve cash flow. The initiative is expected to generate up to NZ$800 million in annual savings by streamlining invoice processing and reducing administrative work.

The UK Upper Tribunal ruled that dental aligners are not exempt from VAT under the dental prostheses provision. The decision reverses a lower tribunal ruling and means dental practices must charge VAT on aligners.

Thailand's Cabinet approval of the OECD-led Global Minimum Tax exchange signals a shift toward mandatory e-invoicing. The move will require businesses to adopt the ETDA Standard 3-2560 XML schema and meet a 15-day transmission rule. The policy also offers a 200% double-tax deduction and a 1% electronic withholding tax rate until December 2027.

France's B2B e-invoicing mandate will see new technical specifications released by AFNOR, with the first mandatory phase starting 1 September 2026. The documentation expands on business use cases, invoice data flows, third-party relationships, and ecosystem interactions to guide businesses, software vendors and ASPs.

Brazil: From 1 August 2026, electronic fiscal documents must carry CBS and IBS tax information, requiring updates to layouts, validation rules, ERP logic and reporting. The update also moves towards national NFS-e standardisation, reducing municipal fragmentation for service invoices.

Poland: Invoices issued and received outside the Krajowy System e-Faktur (KSeF) still allow VAT deduction for VAT-registered taxpayers. The obligation to issue structured invoices via KSeF began on 1 February 2026, expanded to additional groups on 1 April 2026, and will apply to all VAT taxpayers from 1 January 2027.

Philippines: The Supreme Court has upheld the constitutionality of the VAT refund law for foreign tourists, confirming that the incentive is a valid policy measure to promote tourism. The law allows non-resident foreign tourists to claim VAT refunds on purchases of at least P3,000 per transaction from accredited retailers, provided the goods are taken out of the Philippines within 60 days of purchase.

France: The Administrative Court of Appeal of Paris has ruled that input VAT cannot be deducted for pre-incorporation acquisitions unless the transaction is clearly linked to the future company. The decision underscores the need for consistent documentation and evidence that the purchase was made on behalf of the company before incorporation.

Philippines Supreme Court upholds constitutionality of VAT refund law for foreign tourists, confirming the policy as a valid tourism incentive.

Philippines Supreme Court declares VAT refund for foreign tourists constitutional, upholding Republic Act No. 12079. The decision affirms the state’s right to offer fiscal incentives to boost tourism without violating equal protection.

UK: The London appeals court has ruled that alternative education providers can claim a VAT exemption for their services. The decision overturns HMRC's earlier denial and may affect VAT treatment for educational institutions.

Romania's 2026 e-invoicing law changes B2C reporting rules, exempting suppliers from reporting when customers lack a tax ID. From 1 July 2026, suppliers may use a 13-zero code for non-TIN customers. Penalties of 15% apply if retailers fail to issue e-invoices when customers provide a firm TIN.

Philippines Supreme Court upholds law allowing VAT refunds for foreign tourists on purchases of at least P3,000, valid for goods taken out within 60 days.

Moldova is consulting on major VAT reforms to align with EU standards, including extending the 20% rate and broadening the tax base. Key changes cover rate adjustments, registration thresholds, deregistration rules, and a new general right to reclaim input VAT from 1 January 2027.

Bangladesh has introduced quarterly VAT filing, allowing businesses to file returns every three months instead of monthly, as per the Finance Act 2026. The change offers relief to firms but raises concerns about potential cash-flow pressure on the government’s revenue collection.

EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.