Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.

The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.

The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.

EU VAT registration may be required for US e-commerce sellers who store goods in Europe or import products into an EU country. The guide outlines registration timelines, filing frequencies, and fiscal representative requirements for key EU markets such as Ireland, Germany, Estonia, Netherlands, Spain, Latvia, Lithuania, United Kingdom, France, and Italy.

The UAE Ministry of Finance has launched a Peppol-based e-invoicing test, with a phased mandate starting in 2027. The rollout includes mandatory ASP appointments for large taxpayers from October 2026, with subsequent waves for smaller businesses and B2G compliance by October 2027. Intra-group e-invoicing will become mandatory in January 2029.

The EU's ViDA package introduces a comprehensive overhaul of the VAT framework, affecting UK exporters trading with EU customers. Key milestones include mandatory e-invoicing from 14 April 2025, OSS clarifications on 1 January 2027, and real-time reporting from 1 July 2030.

OECD proposes amendments to its Model Reporting Rules for digital platforms, aiming to reduce administrative burden for gig economy and e-commerce sellers. The changes include raising the reporting threshold to EUR 3000 and removing the 30-transaction limit, with a public consultation running until 14 August 2026.

The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), effective from 1 January 2026. The draft regulation provides guidance on claiming deductions for carbon prices paid outside the EU, establishes common methodologies, documentation, verification procedures, and evidence requirements, and requires importers to be Authorized CBAM Declarants with annual reporting and certificate surrender obligations. Importers of covered goods such as steel, aluminium, cement, fertilisers and hydrogen should monitor the outcome as it will affect compliance and financial obligations.

HMRC’s Notice 700 has been updated to clarify VAT treatment of mobile phone contracts and packages. The key change is that no input tax can be recovered when an employee holds a contract in their own name. The guidance also confirms recoverability rules for business‑only mobile and broadband services, and outlines apportionment requirements for private use.

The article explains that while GST was designed to eliminate cascading tax and enable seamless input tax credit (ITC), the reality has become a compliance-driven process. ITC eligibility now hinges on invoice matching, GSTR‑2B reconciliation, Rule 36(4), Section 16(2)(aa) restrictions, and the Invoice Management System (IMS), making credit availability conditional on supplier filings and compliance data. Businesses face working‑capital pressure and litigation due to delayed or denied ITC.

Botswana has introduced new VAT rules for non‑resident digital service providers, requiring registration from 1 June 2026 if supplies exceed BWP 500,000, charging 14 % VAT on B2C services from 1 October 2026, and applying a reverse‑charge regime for B2B services from 1 August 2026. The Value Added Tax (Amendment) Act, 2025, and accompanying regulations provide a simplified reporting framework for these providers.

Mississippi imposes a 7% statewide sales tax on tangible goods and certain services, with an economic nexus threshold of $250,000 for remote sellers. The state requires registration via the Department of Revenue’s Taxpayer Access Point, imposes a 3.5% contractor’s tax on large construction contracts, and levies penalties for late filing.

The Serbian customs authorities will launch NCTS 6 on 28 May 2026 at 21:00, with the system unavailable for 5–6 hours. Activation of Phase 6 occurs on 29 May 2026 during the morning. TransitNet will enable a “Wait” scenario that allows transit declarations to be submitted with security codes 0 or 2, and will automatically attach the IC2 MRN when the IC2 service is selected. Clients are advised to include the IC2 MRN in transit declarations for shipments routed through Croatia or Bulgaria.

Ireland will introduce a 9% reduced VAT rate for restaurant, catering and hairdresser services from 1 July 2026, replacing the previous 13.5% rate. The change requires businesses to correctly allocate mixed supplies to the appropriate rates—accommodation remains at 13.5% and alcoholic drinks at 23%—to avoid penalties.

This guide explains the UK VAT invoice requirements for 2026, detailing the 14 mandatory fields for full invoices, the simplified format for supplies up to £250, and the 30‑day issuance deadline. It also covers retention rules, the £250 threshold, and how invoice rules change for cross‑border sales to the EU, UAE, and Saudi Arabia.

This guide explains how marketplace facilitator laws in the US, UK, and EU affect sellers on Amazon, Etsy, and eBay. It details the thresholds and dates for state‑level facilitator duties, the role of platforms in collecting and remitting sales tax, and the need for sellers to maintain separate permits for other sales channels. Key dates include Utah's July 1, 2025 change, Illinois' January 1, 2026 shift, and Alaska's January 1, 2025 simplification.

The article explains that for services, GST becomes payable immediately upon receipt of an advance, while for goods, advance receipts are exempt under Notification No. 66/2017-Central Tax and GST is due only when goods are supplied. It also details the required receipt and refund vouchers and how to calculate GST on inclusive and exclusive advances.

From 1 July 2026 the EU will eliminate the €150 de‑minimis customs exemption and impose a flat €3 duty on low‑value imports, applied per HS tariff code even when the Import One‑Stop Shop (IOSS) is used. France will add a €2 handling fee per tariff classification on top of the EU duty. The €3 duty is a temporary measure that will be removed in 2028 when the EU Customs Data Hub regime takes effect.

This guide explains Vermont’s sales and use tax regime, including the 6% statewide rate plus up to 1% local option, economic nexus thresholds of $100,000 sales or 200 transactions, filing frequency rules based on liability, and registration via the myVTax portal. It also details taxable goods and services, exemptions, and filing methods.

The European Commission’s ViDA programme introduces a Single VAT Registration (SVR) framework that will take effect on 1 January 2027, with major structural changes scheduled for 1 July 2028. The reforms extend the One‑Stop Shop (OSS) to additional transactions, simplify own‑goods reporting, and introduce a secure IOSS pilot to curb fraud in low‑value imports. Key technical updates include new functional specifications, explanatory notes, and a real‑time verification system for IOSS numbers.