The European Union has launched public consultations on new implementation rules for the Carbon Border Adjustment Mechanism, which came into force on 1 January 2026. The draft outlines how importers can claim deductions for CO₂ emission taxes already paid, sets documentation and verification requirements, and requires authorised CBAM declarants to submit annual reports. Importers of high-carbon products such as steel, aluminium, cement, fertilisers and hydrogen should monitor the consultation outcomes as the rules will directly affect future compliance and financial obligations.
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Marosa · 6 days ago
The EU and several member states have announced new VAT and e-invoicing rules for 2026. Key changes include temporary UK VAT rates, Latvia’s reduced food rate, and Slovakia’s e-invoicing mandate start date.
Innovate Tax · 8 days ago
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.
Innovate Tax · 10 days ago
The article summarises recent VAT and customs duty changes across the EU, UK, Poland, Austria, Spain, Denmark, Nigeria, Gibraltar, Argentina and Ireland.
VatIT · 11 days ago
EU: The ViDA package, now EU law, introduces mandatory e-invoicing, platform VAT collection and a single VAT registration system effective from 14 April 2025. Key deadlines include 1 July 2030 for mandatory B2B e-invoicing, 1 January 2030 for platform VAT collection, and 1 July 2028 for OSS extension.
1stopVAT · 13 days ago
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.
Customs Support Group · 14 days ago
EU steel import safeguard changes effective 1 July 2026, halving duty-free quotas to 18.3 million tonnes and doubling out-of-quota tariff to 50%. Importers must also meet new melt-and-pour origin documentation and monitor tighter quotas across 30 product categories.
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Key Takeaways
As of 1 January 2026, importers in the European Union must hold Authorised CBAM Declarant status to comply with the CBAM rules.
CBAM certificate prices for the second quarter are announced on 6 July 2026.
The draft rules require importers to provide documentation and verification evidence to prove compliance with the CBAM regulations as of 1 January 2026.
Primary source
Read the full article at SGS e-CustomsThis summary was published on VATfaqs.com on 28 July 2026. It relates to VAT developments in European Union. The original source is SGS e-Customs.
