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Here is our round-up of the latest indirect tax developments from October 2026, featuring VAT changes, 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. updates, digital reporting requirements and other indirect tax news from around the world.
United Kingdom
The UK government published its e-invoicing implementation roadmap on 28 October 2026, confirming that mandatory electronic VAT invoicing will begin on 1 April 2029. Peppol will form the core interoperability framework, with detailed technical requirements expected between October 2027 and April 2028. A separate consultation on potential digital reporting requirements is also underway.
Spain
Spain has finalised its mandatory B2B e-invoicing timetable following the introduction of a new ministerial order on 6 October 2026. Businesses with annual turnover exceeding €8 million must comply from 6 October 2027, with the requirements extending to other businesses from 6 October 2028. The framework also introduces phased invoice status and payment reporting obligations.
Ireland
Ireland’s Finance (No. 2) Bill 2026, published on 19 October, introduces legislation for phased mandatory B2B e-invoicing and digital reporting. The first phase is scheduled for 1 November 2028 for certain large corporates, expanding from 1 November 2029 to additional businesses involved in intra-EU trade. The measures form part of Ireland’s preparations for the EU’s VAT in the Digital Age reforms.
Germany
Germany’s Federal Ministry of Finance issued further guidance on mandatory domestic B2B e-invoicing on 15 October 2026. The clarification addresses advance payments, final invoices and technical compliance requirements ahead of the next implementation stages. Mandatory issuance begins for larger businesses in January 2027, extending more widely from January 2028.
Poland
Poland’s government approved a draft amendment on 20 October 2026 proposing to delay financial penalties for errors involving its National e-Invoicing System (KSeFThe National e-Invoicing System (KSeF) is for entrepreneurs in Poland to issue and receive electronic structured invoices.) until 1 January 2028. The underlying obligation to use KSeF remains unchanged, with the remaining small taxpayers scheduled to join from 1 January 2027. The proposed extension would provide businesses with additional time to adapt.
Greece
Greece has postponed the second phase of mandatory B2B e-invoicing to 2 November 2026. The requirements will extend to businesses with 2023 gross revenues of €1 million or less, following the earlier implementation for larger organisations. A transitional period will run until 31 January 2027 for qualifying businesses gradually adopting the new arrangements.
Czech Republic
The Czech Republic formally published legislation for its new Electronic Sales Recording system, EET 2.0, in October 2026. From 1 January 2027, affected businesses must electronically report qualifying in-person sales, including cash, card and QR code payments. The updated system replaces the previous reporting framework, which was abolished in 2023.
Brazil
Brazil reached another implementation milestone in its consumption tax reform on 1 October 2026. New electronic fiscal-document requirements took effect for several categories, including service invoices, communication services, international parcel imports and special tax regime reporting. Further requirements are scheduled for November and December as Brazil prepares for its new IBS and CBS tax framework.
Indonesia
Indonesia has introduced an additional VAT collection mechanism for certain cross-border digital transactions, effective from 25 September 2026. The framework involves designated banks and payment service providers in verifying transactions, collecting VAT and remitting payments to the authorities. It operates alongside the existing digital services VAT regime and is designed to prevent duplicate taxation.
Zambia
Zambia reinstated excise duty on petrol and diesel from 1 October 2026 following the expiry of temporary fuel tax relief. The previous measures included suspended excise duty and zero-rated VAT on qualifying petroleum products. VAT is currently scheduled to be reinstated from 1 December 2026, with implications for fuel prices and operating costs.
European Union
The European Commission has proposed extending two key VAT anti-fraud measures until 30 June 2030. The proposal would allow Member States to continue using the optional reverse chargeWhen the Reverse Charge (mechanism) is in effect, the recipient of goods or services assumes responsibility for reporting both the purchase and the supplier’s sale in their VAT return. mechanism and Quick Reaction Mechanism in sectors vulnerable to VAT fraud. The extension is intended to support existing controls while the EU prepares for wider digital reporting reforms under ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy., subject to Council approval.
