Nigeria: The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Companies with annual gross turnover of N5bn and above must complete onboarding, integration, testing and invoice transmission by that date or face sanctions.

Slovenia: The Financial Administration has updated VAT group guidance to clarify e-invoicing and import VAT reporting requirements. The changes include continued use of the group’s business name and EORI number, and new eSlog standard provisions for group members.

UK HMRC provides guidance on how VAT claims are calculated and applied to insolvent businesses, including details on relevant dates, amended claims, and penalty interest. The handbook outlines procedures for proof of debt, statutory interest, and the impact of recent changes such as the cessation of tax clearance in MVL cases from 6 December 2023.

India's GST framework allows businesses to claim Input Tax Credit on hotel accommodation when the stay is for business purposes. Eligibility depends on valid tax invoices, GST paid, and compliance with CGST Act sections 16 and 17(5). A minimum room rate of 7500 is required for ITC eligibility.

Switzerland: The Swiss Federal Tax Administration has opened a consultation on draft VAT guidance for e-sports, covering the taxability of virtual sporting events, entry fees, prize money and online access services. The guidance clarifies that electronic sporting events held in virtual environments are not exempt from VAT, and that entry and registration fees are taxable supplies. Online access services for participants and viewers are treated as electronic services subject to place-of-supply rules.

In Nepal, the Inland Revenue Department issued a public notice on 15 July outlining VAT obligations for rideshare service providers. The notice sets a 5% VAT rate on rideshare transportation services, requires operators to issue tax invoices, and applies a 13% VAT rate to platform commissions.

The UK government brief clarifies that supplies of GMC registered locum doctors are exempt from VAT under Item 5, Group 7, Schedule 9 of the VAT Act 1994. It also provides guidance on claiming refunds for overdeclared output tax on supplies made within the last four years, and outlines the error correction notification process.

Ukraine has released practical guidance to help large taxpayers prepare SAF-T UA files without technical errors. The guidance covers file structure, data quality, and integration with accounting systems, and includes FAQs and recommendations for passing automated checks.

The UK and EU customs clearance for animal products requires both SPS health checks and customs declarations to be reconciled. This guide explains the dual-track process, key notification steps, and a pre-clearance checklist to avoid delays.

Croatia clarified the VAT treatment of pharmaceutical products imported without marketing authorization, confirming a 5% reduced rate for prescription medications with HALMED or EC approval. The clarification was issued by the Croatian Tax Administration on 25 June 2026.

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.

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.

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.

France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.

The EU imposes VAT on SaaS and software sales, applying a customer-location rule for both B2B and B2C transactions. SaaS sellers must collect VAT IDs, validate them via VIES, and apply the reverse charge for B2B sales to VAT-registered buyers.

EU VAT authorities now routinely audit e-commerce sellers, matching platform data against returns. The article outlines the audit process, DAC7 obligations, and record-keeping requirements.

Finland's Tax Board clarified the VAT treatment of e-commerce payment services in a preliminary decision effective from 28 April 2026. The ruling distinguishes between taxable factoring services for the provider's own payment methods, VAT-subject technical API services, and VAT-exempt payment processing from external providers.

The UK HMRC announces simplification of the Capital Goods Scheme effective 29 July 2026. Computers and computer equipment will be excluded and the expenditure threshold for land, buildings and civil engineering work rises to £600,000.

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.

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.