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Here is our round-up of the latest global tax snippets from October and November 2026, featuring VAT and sales tax 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. developments and regulatory updates from around the world, alongside a few important announcements from September.
United Kingdom
The UK government published its e-invoicing implementation roadmap on 28 October 2026, confirming mandatory electronic VAT invoicing from 1 April 2029. Peppol will form the core interoperability framework, with detailed technical requirements expected between October 2027 and April 2028.
United Kingdom
A temporary 0% VAT rate on qualifying domestic electricity supplies in Great Britain took effect on 1 October 2026, replacing the previous 5% reduced rate. The October Budget extended the relief until 30 June 2027. Qualifying electricity supplies in Northern Ireland remain subject to 5% VAT.
European Union
The European Commission has proposed extending 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 until 30 June 2030. These measures help Member States tackle VAT fraud while preparing for wider digital reporting reforms under VAT in the Digital Age (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.). The proposal remains subject to Council approval.
Spain
Spain confirmed 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. Phased invoice status and payment reporting obligations will also apply.
Ireland
Ireland published its Finance (No. 2) Bill 2026 on 19 October, proposing phased mandatory B2B e-invoicing and digital reporting. Large VAT-registered corporates are scheduled to comply from 1 November 2028, with the requirements expanding to additional businesses involved in intra-EU trade from November 2029.
Germany
Germany’s Federal Ministry of Finance issued further guidance on mandatory domestic B2B e-invoicing on 15 October 2026. The clarification covers advance payments, final invoices and transitional arrangements ahead of the next implementation stages, with mandatory issuance expanding from January 2027 and applying more widely from January 2028.
France
France’s mandatory e-invoicing reform entered its first phase on 1 September 2026. All businesses must now be able to receive electronic invoices, while large and medium-sized businesses must also issue them and comply with e-reporting requirements. Smaller businesses are scheduled to follow in September 2027.
Poland
Poland’s government submitted draft legislation in October proposing to postpone 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 remains unchanged, with the remaining small taxpayers scheduled to join from January 2027.
Greece
Greece’s second phase of mandatory B2B e-invoicing took effect on 2 November 2026, extending the requirements to businesses with 2023 gross revenues of €1 million or less. Qualifying businesses can gradually adopt the new arrangements during a transitional period running until 31 January 2027.
Czech Republic
The Czech Republic has introduced legislation for its new Electronic Sales Recording system, EET 2.0, scheduled to become mandatory from 1 January 2027. Affected businesses will need to electronically report qualifying in-person sales, including cash, card and QR code payments.
Norway
Norway finalised regulations for mandatory B2B e-invoicing in September 2026, ahead of the issuance requirement taking effect on 1 January 2027. Approved formats include EHF and Peppol BIS Billing, with transitional arrangements for alternative formats. Mandatory receipt of electronic invoices will follow from January 2030.
United Arab Emirates
The Federal Tax Authority confirmed that businesses with annual revenues of AED 50 million or more were required to appoint an accredited e-invoicing service provider by 30 October 2026. These businesses must implement the mandatory e-invoicing system from 1 January 2027, with smaller businesses following from July 2027.
India
India’s GSTGoods and Services Tax Council announced a series of proposed reforms on 8 October 2026, including simplified registration, automated refunds and wider eligibility for input tax credit. The proposals also include reducing the maximum general GST penalty from ₹25,000 to ₹10,000 and introducing improvements to return reconciliation and reporting.
Brazil
From 1 November 2026, micro and small businesses operating under Brazil’s Simples Nacional regime must use the national electronic service invoice system (NFS-e) for qualifying services. The requirement forms part of Brazil’s wider move towards standardised electronic fiscal documentation and its ongoing consumption tax reform.
Indonesia
Indonesia introduced a new VAT collection mechanism for certain cross-border digital transactions on 25 September 2026. The system allows designated payment intermediaries to collect and remit VAT on qualifying digital purchases, operating alongside the country’s existing digital services VAT regime.
Zambia
Zambia reinstated excise duty on petrol and diesel from 1 October 2026 following the expiry of temporary fuel tax relief measures. VAT on qualifying petroleum products is currently scheduled to return from 1 December 2026, potentially affecting fuel prices and operating costs.
Oman
Oman is progressing its Fawtara e-invoicing rollout, with selected businesses able to participate voluntarily ahead of mandatory implementation. Businesses with annual supplies exceeding OMR 5 million must comply from 1 April 2027, followed by other businesses within the next phase from 1 October 2027.
United States
Washington DC has postponed its planned increase in the general sales and use tax rate from 6% to 7%. The existing 6% rate will remain in place until 30 September 2027, with the increase now scheduled for 1 October 2027.
