HMRC has confirmed that Peppol will be the core e‑invoicing network in the UK, with a mandate set for 2029. The decentralised model will allow businesses to exchange invoices directly through their software providers, and real‑time reporting will be considered later. Technical standards and a roadmap are expected at Budget 2026.

EASProject explains that from 1 July 2026 EU orders up to €150 imported from outside the EU will incur a temporary €3 customs duty. Sellers must register for the Import One‑Stop Shop (IOSS) to collect VAT at checkout, handle the duty, and automate monthly reporting. The duty remains until 1 July 2028, after which a new customs reform will replace it.

EU e‑commerce reform introduces a €3 per line‑item customs fee replacing the €150 exemption from 1 July 2026, and shifts import declaration responsibility from consumers to platforms or sellers from 1 November 2026. Declarants must provide three product identifiers (M‑PID, NS‑PID, S‑PID) and will act as deemed importers, while H7 and H1 declarations will determine duty and VAT regimes. The reform also clarifies carrier filing obligations and IOSS applicability.

The Court of Tax Appeals (CTA) En Banc denied FMC Switzerland II GMBH’s petition for review of a P10.5‑million VAT refund claim, upholding the earlier dismissal for lack of jurisdiction. The decision hinged on the BIR’s failure to act within the 90‑day period required by Section 112(C) of the National Internal Revenue Code, and FMC’s late filing of its petition beyond the November 26, 2021 appeal deadline.

HMRC has replaced its default surcharge system with a points‑based penalty regime effective 1 January 2023. Late submissions accrue one penalty point each, with a £200 financial penalty triggered at filing‑frequency thresholds, while late payments incur percentage‑based penalties and interest at the Bank of England base rate plus 4%. Businesses must appeal within 30 days of a penalty notice and can reset points after a compliance period.

The Thomson Reuters Institute report highlights that EU‑wide ViDA mandates for cross‑border e‑invoicing and digital reporting will come into force in 2030, while many member states are already implementing national e‑invoice and real‑time reporting requirements. Despite widespread awareness, only 22% of EU tax and finance professionals have a formal, funded transition program, underscoring a significant readiness gap.

This guide explains how to file Mississippi sales tax returns online via the Department of Revenue's TAP website, outlines filing deadlines, penalties, and the state's tax rate structure, and notes that SaaS products became taxable as of July 1, 2023.

The article lists the 2026 VAT registration exemption thresholds for 32 European countries, highlighting recent changes such as Hungary’s increase to 20 million HUF, Poland’s rise to 240,000 PLN, and Romania’s jump to 395,000 RON. It also notes Belgium’s pending 30 000 € threshold and Switzerland’s highest absolute threshold of CHF 100,000.

The UAE's Cabinet Resolution 106 imposes escalating penalties for e‑invoicing non‑compliance, with specific deadlines for appointing an accredited service provider and implementing the system. Phase 1 businesses (annual revenue ≥AED 50 million) must appoint an ASP by 30 Oct 2026 and have the system live by 1 Jan 2027, while Phase 2 businesses face similar obligations by 1 Jul 2027. Penalties include AED 5 000 per month for missed appointments, AED 5 000 per month for delayed implementation, AED 100 per invoice outside the system (capped at AED 5 000/month), and AED 1 000 per day for unreported system failures.

The UK will apply a temporary 5% VAT rate to children’s meals and family‑friendly entertainment from 25 June to 1 September 2026. The guidance clarifies eligibility, exclusions such as sports events, and that businesses are not obliged to pass the cut on to consumers.

Illinois Department of Revenue has launched a Remote Retailer Tax Amnesty Program for 2026, allowing remote retailers without physical presence to settle unpaid sales tax without penalties or interest. The program runs from August 1 to October 31, 2026, and offers simplified tax rates of 9% for general merchandise and 1.75% for qualifying items, provided retailers meet specific gross‑receipt thresholds.

Germany proposes to replace its automatic VAT grouping regime with an opt‑in system effective 1 January 2029. The reform requires formal application, expands eligibility to partnerships, and introduces retroactive non‑recognition and increased scrutiny of intra‑group transactions. Businesses must plan ahead to assess the impact on compliance and cash flow.

FIRS has announced a phased e‑invoicing and e‑reporting mandate in Nigeria, with the second wave becoming mandatory on 1 July 2026 for taxpayers with annual revenues between N1 bn and N5 bn. The authority will also introduce Peppol-based invoicing, implement the Automated Tax Administration System (ATAS) for audits, and impose soft‑landing penalties effective 2027. The final wave for small enterprises is planned for 1 July 2027.

Egypt’s Tax Authority has drafted VAT amendments that lower the rate on medical devices to 5% from 14% and exempt manufacturing inputs for dialysis equipment and kidney filters. The changes aim to reduce costs for healthcare providers and boost domestic medical manufacturing.

The Tanzanian government announced a VAT exemption for the construction of affordable houses costing up to 50 million Tanzanian shillings. The measure aims to attract local and foreign investment and increase private sector participation in housing development. The exemption applies to any housing project within the specified cost limit.

Finland’s 2026 VAT regime includes a new reduced rate of 13.5% for foodstuffs, animal feed and certain agricultural products, effective January 2026. Finnish businesses must register for VAT when turnover exceeds €15,000, while non‑resident firms must register on any taxable sales with no threshold. EU B2C distance sellers face a €10,000 cross‑border sales threshold that triggers Finnish VAT registration or OSS use, and the reverse charge mechanism allows foreign suppliers to avoid registration if all sales are B2B reverse charge.

The BIR issued a circular on June 2, 2026, tightening VAT enforcement for overseas digital service providers in the Philippines. The circular mandates that providers collect 12% VAT on payments received before the regime’s June 2025 effective date, and requires non‑resident providers to register and file returns even for VAT‑exempt B2C supplies. It also clarifies VAT treatment for platform operators and digital advertising services.

The UK Court of Appeal on 12 June 2026 ruled that Bolt cannot use the Tour Operators Margin Scheme (TOMS) and must charge full 20% VAT on the entire fare. This reverses earlier tribunal decisions that had allowed Bolt to apply TOMS. The ruling has implications for other ride‑sharing operators such as Uber.

The UAE has postponed the deadline for appointing an Accredited Service Provider (ASP) from July to October 2026, tightening the implementation window for mandatory e‑invoicing and e‑reporting, which will take effect in January 2027. Large taxpayers with revenues above AED 50 million face heightened operational risk if they delay ASP selection. Businesses are urged to secure an ASP early to allow for pilot testing, parallel reporting, and adequate training before the go‑live date.

The General Court’s judgment in case T‑444/25, delivered on 10 June 2026, clarifies that within a VAT group, exemption eligibility under Article 132(1)(b) and (g) of the VAT Directive must be met by the specific entity supplying the service, not by the group as a whole. The ruling confirms that a VAT group cannot automatically extend healthcare or social‑welfare exemptions to non‑recognised members. The decision, based on a Dutch VAT group, applies across the EU and requires careful review of group structures for exempt activities.