


European Commission publishes 2026 work programme for ViDA
The newly released programme by the European Commission, builds on the implementation strategy released in September 2025 and is intended to support the rollout of the ViDA package under the current Multiannual Financial Framework. Since the official adopted of ViDA on 11th March 2025, many

Slovakia clarifies e-invoicing obligations ahead of 2027
Slovakia has started providing businesses with much-needed clarity ahead of its mandatory e-invoicing rollout in January 2027, and the latest guidance gives a clearer picture of how the country intends to operate its future digital reporting regime. The new rules form part of Slovakia’s wider

Belgium’s e-invoicing plans could expand to non-resident businesses by 2028
When Belgium confirmed its B2B e-invoicing mandate for 2026, one group was intentionally left outside the scope: non-established businesses that only hold a Belgian VAT registration. Under the current framework, the obligation only applies where both the supplier and customer are established in Belgium. But

France softens Sept 2026 e-invoicing penalties enforcement
French tax officials have confirmed that the penalty regime tied to the September 2026 e-invoicing and e-reporting mandate won’t be enforced from day one. Speaking at the annual e-invoicing day event in May, Direction Générale des Finances Publiques (DGFiP) Director, Amélie Verdier, explained that businesses

European Council strengthens ties with EU VAT fraud investigators
New regulations to strengthen the fight against VAT fraud across the EU have been provisionally agreed by the European Council. The mandate will see greater cooperation between EU member states, the European Public Prosecutor’s Office (EPPO), and the European anti-fraud office, OLAF. Under the new

August marks the start of penalty enforcement in Brazil
The eight year switch from PIS, COFINS, ICMS and ISS indirect taxes to new federal CBS and states IBS VAT replacements is well underway. Beginning in August 2026, companies that do not include CBS and IBS information in e-invoices may be subject to a 1%

May 2026 tax headlines: Global VAT news

Spain proposes phased rollout for mandatory e-invoicing and e-reporting
Spain has proposed a major overhaul of its B2B invoicing system, introducing mandatory e-invoicing and near real-time e-reporting under its Crea y Crece framework. The measures are still in draft form but set out a detailed direction of travel for businesses operating in Spain. The

Penalties for non-compliance with Belgian e-invoicing mandate begin
Businesses failing to comply with Belgium’s B2B e-invoicing mandate will now face penalties, after a three-month grace period expired. B2B e-invoicing went live in the country on 1st January – only for resident companies at this stage. It applies to all domestic B2B transactions and





