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Here is our round-up of all the newest tax snippets from August 2026 – featuring news of VAT changes, regulatory updates and e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. developments across the world.
France
France has published new regulations supporting the rollout of mandatory e-invoicing and e-reporting. Decree No. 2026-677, published on 28th July 2026, includes further rules covering approved platforms, the central directory and the transmission of invoice and transaction data.
Brazil
Brazil has relaxed validation requirements for its new CBS and IBS taxes. Electronic fiscal documents will not be rejected solely because CBS and IBS fields have not been completed, following an announcement by Receita Federal and the IBS Management Committee at the beginning of August.
Saudi Arabia
Saudi Arabia has announced Wave 25 of its e-invoicing Integration Phase. Taxpayers with VAT-subject revenues exceeding SAR 187,500 in 2022, 2023, 2024 or 2025 must integrate their e-invoicing systems with the Fatoora platform by 1st February 2027.
Switzerland
The Swiss Federal Council has formally proposed a temporary increase in VAT to help fund additional defence spending. From 2028, the standard VAT rate would increase by 0.5% and the accommodation rate by 0.3% for 12 years, subject to parliamentary and public approval.
Oman
Oman’s Tax Authority has begun the first rollout of its Fawtara e-invoicing programme. Phase one begins in August 2026 and covers 100 large VAT-registered businesses selected based on factors including revenue, invoice volume and technical readiness. You can read the full update here.
Germany
Germany’s Federal Cabinet approved the draft Annual Tax Act 2026 on 12th August. Among the proposed VAT changes is a reform of the country’s VAT grouping rules, which would replace the current automatic treatment with a declaration-based system from 2029. The proposals must still pass through the legislative process.
Italy
Italy has enacted changes extending the time available to claim input VAT. Under Legislative Decree No. 148, which entered into force in August 2026, eligible input VAT can be deducted up to the deadline for the annual VAT return for the second year following the year in which the invoice was received.
United Arab Emirates
From 1st August 2026, businesses leaving a UAE VAT group while remaining individually VAT registered must account for qualifying adjustments relating to transactions originally reported through the VAT group in their own VAT returns.
India
India has postponed planned enhancements to its e-Way Bill and e-invoice systems that were due to take effect from 1st August 2026. The changes, including the mandatory capture of Ship-to GSTIN in certain transactions, have been put on hold until further notice.
South Africa
The South African Revenue Service (SARS) has released a new VAT Modernisation consultation paper proposing a digital VAT model that features mandatory e-invoicing and pre-filled returns.
