China is expanding its mandatory e-fapiao VAT invoice pilot, phasing out paper invoices in 2026. Regional tax authorities now require businesses to issue digital invoices through government platforms. The move follows the nationwide rollout of fully digital e-fapiao from 1 December 2024.

France confirms that the September 2026 e-invoicing mandate will proceed as scheduled, with updated technical standards released by AFNOR. The update introduces a new self-billing scenario for agriculture and expands documented use cases from 44 to 45.

EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.

The UAE's e-invoicing mandate introduces a voluntary pilot starting 1 July 2026, with mandatory adoption for large businesses from January 2027. The pilot allows eligible firms to test structured electronic invoicing via accredited service providers before full implementation. The mandatory phases will extend to all in-scope businesses and B2G transactions by October 2027.

Nigeria's National Revenue Service has extended the deadline for large taxpayers to comply with the mandatory electronic invoicing regime until 31 July 2026. The new deadline replaces the earlier 30 June implementation date and imposes a N200,000 penalty for each non-compliant transaction, while non-transmitted invoices may not qualify for VAT input credit.

Botswana: The Botswana Unified Revenue Service issued a public notice on 9 July revising the list of foodstuffs eligible for zero-rated VAT under the VAT Act 2026, effective 1 July. The updated list includes specific grains, flours, and cooking oil, provided they are supplied in their natural state and not mixed with other products.

Philippines: The Court of Tax Appeals upheld the denial of Zuellig Pharma Asia Pacific Ltd's P59.81-million VAT refund claim after finding the company failed to meet documentary requirements. The court ruled that the lack of certificates of inward remittance for P2.88 million of zero-rated sales and non-compliant official receipts made the claim fatal.

India's Delhi government has reduced the VAT on aviation turbine fuel from 25% to 7%. The concessional rate will apply for six months, starting from 19 April 2026.

The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.

India: The Gauhati High Court has ruled that Hawkins Cookers Ltd. must pay an additional 8.5% VAT on the original sale price of pressure cookers, confirming the 12.5% rate applied before 2010. The court rejected the company's attempt to compute the differential tax on a reduced sale price after excluding previously collected 4% VAT.

The Gambia The Gambia Revenue Authority has approved an electronic invoicing system for VAT and other taxes, effective from 22 June 2026. The system aims to improve compliance and modernise tax administration as part of the government's digitalisation agenda.

Denmark: The European General Court issued a preliminary ruling on 15 July 2026, stating that EU Directive 2006/112 precludes Danish national law requiring 100% ownership for VAT exempt or non-economic activities in VAT group registration. The ruling affects Danish insurance companies seeking VAT group registration with management companies holding less than full ownership.

Latvia's Administrative Regional Court upheld a VAT refund of EUR 143,844 for German firm Bauer Spezialtiefbau GmbH, ruling that a refund cannot be denied solely on the assumption of foreign business activity without evidence of taxable transactions. The decision also clarified the distinction between a permanent establishment for corporate income tax and a fixed establishment for VAT in Latvia.

The UK’s HMRC announced several VAT developments in July 2026, including changes to the Capital Goods Scheme, digitisation of option to tax, a consultation on development land for social housing, and the adoption of Peppol for e-invoicing. From 29 July 2026, the CGS threshold for land, buildings and civil engineering works rises to £600,000 and computers are removed from the scheme, while a new online portal for option to tax will launch before year end.

France's e-invoicing mandate will take effect on 1 September 2026, requiring all registered companies to issue and receive e-invoices and large and mid-sized firms to report electronically. The final technical guidelines from AFNOR and the AIFE's external specifications have been released, while the pilot phase shows low participation rates.

The United States has announced a 25% tariff on most Brazilian imports, effective 22 July 2026, under Section 301 of the Trade Act. The measure targets alleged unfair trade practices, with exemptions for goods such as beef, orange juice, aircraft parts and energy products, and a potential additional 12.5% duty if a forced-labour probe concludes.

France's e-invoicing pilot program begins on 1 September 2026, with a voluntary testing phase from February to August 2026. The pilot allows businesses to test mandatory B2B e-invoicing and B2C/cross-border e-reporting before the mandatory deadline. Participation is voluntary but offers insight into data flow between trading partners, accredited platforms and tax authorities.

Colorado expands sales tax to digital software under House Bill 26-1223, effective 1 January 2027. The bill removes exemptions for downloaded and remotely accessible software, potentially including SaaS.

The United States will impose a 25% tariff on most goods imported from Brazil starting 22 July 2026. The measure, triggered by a Section 301 investigation over digital trade and deforestation concerns, exempts products such as beef, coffee, and aircraft parts.

Finland's Supreme Administrative Court clarified that a standard 10% VAT penalty applies to conflicting VAT returns filed for the same period. The decision, posted online on 18 June 2026, confirms that the penalty is triggered by human error and failure to revoke a service provider's authorization.