Independent.
·
Global.
·
Practical.
ZA
South Africa
VAT modernisation: rollout from 2028
south-africa-mandate
UA
Ukraine
SAF-T UA for all VAT payers – draft, no date
ukraine-mandate
BA
Bosnia and Herzegovina
FBiH law in force; mandates 2028–29
bosnia-and-herzegovina-mandate
QA
Qatar
E-invoicing law approved; dates pending
qatar-mandate
EE
Estonia
Buyer's right in force; no B2B date set
estonia-mandate
MA
Morocco
Awaiting implementing decree
morocco-mandate
KR
South Korea
e-Tax invoices since 2011; KRW 80m threshold
January 1, 2011
south-korea-mandate
MX
Mexico
CFDI 4.0 via PAC – all taxpayers since 2014
January 1, 2014
mexico-mandate
ID
Indonesia
e-Faktur since 2016; Coretax clearance since 2025
July 1, 2016
indonesia-mandate
IT
Italy
Live since 2019
January 1, 2019
italy-mandate
CO
Colombia
All taxpayers on DIAN clearance since 2020
November 1, 2020
colombia-mandate
AL
Albania
Fiscalisation universal since Sep 2021
September 1, 2021
albania-mandate
VN
Vietnam
Universal e-invoicing since 1 Jul 2022
July 1, 2022
vietnam-mandate
EG
Egypt
All VAT-registered on ETA since Apr 2023
April 1, 2023
egypt-mandate
GT
Guatemala
FEL for all VAT taxpayers since Jul 2023
July 1, 2023
guatemala-mandate
KE
Kenya
eTIMS for all businesses since Sep 2023
September 1, 2023
kenya-mandate
RO
Romania
Sole B2B channel since 1 Jul 2024
July 1, 2024
romania-mandate
UY
Uruguay
All VAT taxpayers CFE issuers since 2025
January 1, 2025
uruguay-mandate
JO
Jordan
JoFotara mandatory since 1 Apr 2025
April 1, 2025
jordan-mandate
IN
India
Live – ₹5cr threshold; 30-day limit ≥₹10cr
April 1, 2025
india-mandate
CR
Costa Rica
Comprobantes v4.4 since 1 Sep 2025
September 1, 2025
costa-rica-mandate
PK
Pakistan
All registered persons integrated since Dec 2025
December 31, 2025
pakistan-mandate
TN
Tunisia
All VAT services on El Fatoora since 1 Jan 2026
January 1, 2026
tunisia-mandate
AO
Angola
Large taxpayers e-invoice since 1 Jan 2026
January 1, 2026
angola-mandate
KZ
Kazakhstan
Near-universal e-invoicing since 1 Jan 2026
January 1, 2026
kazakhstan-mandate
TR
Türkiye
All invoices electronic since 1 Jan 2026
January 1, 2026
turkiye-mandate
PA
Panama
PAC required above B/.36k from 1 Jan 2026
January 1, 2026
panama-mandate
RS
Serbia
SEF universal since 2023; new rules 1 Apr 2026
April 1, 2026
serbia-mandate
IL
Israel
Allocation numbers: NIS 5,000+ since 1 Jun 2026
June 1, 2026
israel-mandate
EC
Ecuador
Provider RUC on every e-invoice: 26 Sep 2026
September 26, 2026
ecuador-mandate
AR
Argentina
Financial entities: leasing from 1 Oct 2026
October 1, 2026
argentina-mandate
BO
Bolivia
Groups 9–12 online-only from 1 Oct 2026
October 1, 2026
bolivia-mandate
BR
Brazil
NFS-e/NFCom with IBS/CBS fields 1 Oct 2026
October 1, 2026
brazil-mandate
GR
Greece
All businesses from 1 Oct 2026
October 1, 2026
greece-mandate
AE
UAE
ASP by 30 Oct 2026; go-live 1 Jan 2027
October 30, 2026
uae-mandate
CL
Chile
Dispatch-guide data rules from 1 Nov 2026
November 1, 2026
chile-mandate
DO
Dominican Republic
Small/micro must issue e-CF by 15 Nov 2026
November 15, 2026
dominican-republic-mandate
SV
El Salvador
DTE schema v2.0 mandatory 1 Dec 2026
December 1, 2026
el-salvador-mandate
PY
Paraguay
Group 21 joins SIFEN 1 Dec 2026
December 1, 2026
paraguay-mandate
PH
Philippines
Large taxpayers & e-commerce: 31 Dec 2026
December 31, 2026
philippines-mandate
AU
Australia
Agencies: full Peppol capability by Dec 2026
December 31, 2026
australia-mandate
NZ
New Zealand
Large gov suppliers: via contracts from 1 Jan 2027
January 1, 2027
new-zealand-mandate
PE
Peru
New e-document rules from 1 Jan 2027
January 1, 2027
peru-mandate
HR
Croatia
Non-VAT payers issue from 1 Jan 2027
January 1, 2027
croatia-mandate
DK
Denmark
Default e-invoice enrolment from 1 Jan 2027
January 1, 2027
denmark-mandate
HU
Hungary
eNyugta fines from 1 Jan 2027
January 1, 2027
hungary-mandate
PL
Poland
Sub-PLN 10k/month invoicers: 1 Jan 2027
January 1, 2027
poland-mandate
DE
Germany
Receive live · issuing >€800k: 1 Jan 2027
January 1, 2027
germany-mandate
ES
Spain
Veri*Factu 1 Jan 2027 · B2B e-invoicing TBC
January 1, 2027
spain-mandate
PT
Portugal
Qualified signature from 2027
January 1, 2027
portugal-mandate
SK
Slovakia
Domestic B2B/B2G e-invoicing from 1 Jan 2027
January 1, 2027
slovakia-mandate
NO
Norway
Issue from 1 Jan 2027, receive by 2030
January 1, 2027
norway-mandate
SA
Saudi Arabia
Wave 25: integrate by 1 Feb 2027
February 1, 2027
saudi-arabia-mandate
OM
Oman
Large taxable persons from 1 Apr 2027
April 1, 2027
oman-mandate
NG
Nigeria
Below ₦1bn: e-invoicing by 1 Jul 2027
July 1, 2027
nigeria-mandate
FR
France
Live · SMEs must issue from 1 Sep 2027
September 1, 2027
france-mandate
BE
Belgium
Live · e-reporting from 1 Jan 2028 (draft)
January 1, 2028
belgium-mandate
SI
Slovenia
B2B mandatory 1 Jan 2028 (ZIERDED)
January 1, 2028
slovenia-mandate
MY
Malaysia
Sub-RM3m exempt; enforcement 1 Jan 2028
January 1, 2028
malaysia-mandate
LV
Latvia
B2B from 2028
January 1, 2028
latvia-mandate
LU
Luxembourg
B2B phased from Jan 2028 (draft)
January 1, 2028
luxembourg-mandate
SG
Singapore
Live for new voluntary registrants; next 2028
April 1, 2028
singapore-mandate
IE
Ireland
Phase 1: 1 Nov 2028 – all must receive
November 1, 2028
ireland-mandate
GB
United Kingdom
All VAT invoices e-invoiced from April 2029
April 1, 2029
united-kingdom-mandate
NL
Netherlands
Domestic B2B 1 Jul 2030; reporting from 2031
July 1, 2030
netherlands-mandate
AT
Austria
ViDA intra-EU: 1 Jul 2030; no domestic plan
July 1, 2030
austria-mandate
SE
Sweden
ViDA intra-EU B2B from 1 Jul 2030
July 1, 2030
sweden-mandate
FI
Finland
ViDA intra-EU B2B from 1 Jul 2030
July 1, 2030
finland-mandate
BG
Bulgaria
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
bulgaria-mandate
CZ
Czechia
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
czechia-mandate
CY
Cyprus
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
cyprus-mandate
LT
Lithuania
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
lithuania-mandate
MT
Malta
No domestic mandate · ViDA 1 Jul 2030
July 1, 2030
malta-mandate
Overviews
VAT Compliance Costs Across International Markets
Explore VAT compliance costs across international markets, including key cost drivers, hidden expenses, VAT errors, and ways to reduce compliance costs.
VATabout · September 17, 2026 · 8 minutes
Latest Tax Updates
View all →
September 20, 2026
Netherlands E-Invoicing and Digital Reporting 2030
September 19, 2026
Lithuania VAT Gap Reduction Plan: Key 2026–2028 Measures
September 18, 2026
Armenia VAT Rules for Non-Resident Digital Providers
September 18, 2026
Taiwan VAT Rules for Virtual Assets and Stablecoins
September 17, 2026
VAT Compliance Costs Across International Markets
overviews
Partner content
Serkan Yilmaz
Overviews
EU VAT Tax Representatives: When Are They Liable?
Learn when EU VAT tax representatives can be liable under Articles 204 and 205, and why joint and several liability cannot be automatic.
September 15, 2026 · 13 minutes
Dr. Martynas Endrijaitis
Overviews
Unreported Income: Tax Audit and Burden of Proof
Learn how a tax audit assessed EUR 88,878 in PIT on unreported income and why the taxpayer failed to prove the source of funds.
September 14, 2026 · 8 minutes
Newsletter
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Don't miss crucial VAT developments that could impact your business or practice.
What practitioners are reading
Trending articles
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Resources
Armenia VAT Rules for Non-Resident Digital Providers
Learn about Armenia VAT rules for non-resident digital providers, including registration, 20% VAT, reporting deadlines, customer location, and penalties.
September 18, 2026
02
Overviews
VAT Chain Transactions: ECJ Ruling on Zero-Rated VAT
ECJ Case T-614/25 clarifies zero-rated VAT in chain transactions, focusing on goods transport and the transfer of ownership rights.
September 16, 2026
03
Overviews
EU Import VAT Rules: Repair and Re-Export Explained
Learn how EU import VAT rules apply to non-Union goods sent for repair, including potential use, inward processing, customs debt and re-export.
September 7, 2026
Events
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Editorial deep-dives
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Lithuania
Unreported Income: Tax Audit and Burden of Proof
Dr. Martynas Endrijaitis · September 14, 2026 · 8 minutes
germany
CJEU VAT Test: Supply of Goods or Services?
Dr. Martynas Endrijaitis · September 1, 2026 · 8 minutes
czech-republic
Czech EET 2.0: New Electronic Sales Reporting Rules
Nikolina Basic · August 24, 2026 · 7 minutes
From our analysts
Latest expert insights
01
Overviews
Unreported Income: Tax Audit and Burden of Proof
Dr. Martynas Endrijaitis · September 14, 2026
8 minutes
02
Overviews
CJEU VAT Test: Supply of Goods or Services?
Dr. Martynas Endrijaitis · September 1, 2026
8 minutes
03
Overviews
Czech EET 2.0: New Electronic Sales Reporting Rules
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7 minutes
Voices from the industry
Guest posts
Become a contributor →
GUEST · Greece
EU VAT Tax Representatives: When Are They Liable?
Serkan Yilmaz
VAT Advisor
13 minutes
GUEST · Lithuania
Unreported Income: Tax Audit and Burden of Proof
Dr. Martynas Endrijaitis
Finance and tax lawyer
8 minutes
GUEST · Kenya
Kenya’s 16% VAT on Digital Payment Services
Rodgers Kemboi
Digital Tax & Africa Indirect Tax Expert
9 minutes
Our partners
Trusted by global companies
Practical jurisdiction overviews
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Armenia
Learn about Armenia VAT rules for non-resident digital providers, including registration, 20% VAT, reporting deadlines, customer location, and penalties.
September 18, 2026
Turkey
Learn Turkey digital services VAT rules for non-residents, including registration, 20% VAT, B2B and B2C requirements, reporting, and DST.
August 28, 2026
Kyrgyzstan
Learn Kyrgyzstan VAT rules for non-resident digital service providers, including registration, 12% VAT, filing deadlines, and compliance requirements.
August 21, 2026
Tajikistan
Learn Tajikistan VAT rules for digital service providers, including registration, 14% VAT, invoicing, filing, and key compliance requirements.
August 14, 2026
Court Decision Reviews
What just got decided
All cases →
Court of Justice of the European Union
T‑614/25
VAT Chain Transactions: ECJ Ruling on Zero-Rated VAT
ECJ Case T-614/25 clarifies zero-rated VAT in chain transactions, focusing on goods transport and the transfer of ownership rights.
Court of Justice of the European Union
T‑356/25
EU VAT Tax Representatives: When Are They Liable?
Learn when EU VAT tax representatives can be liable under Articles 204 and 205, and why joint and several liability cannot be automatic.
CJEU
T-383/25
EU Import VAT Rules: Repair and Re-Export Explained
Learn how EU import VAT rules apply to non-Union goods sent for repair, including potential use, inward processing, customs debt and re-export.
VATabout · ECJ cases, explained
Deep Dive Podcast
All episodes→
VATabout · Podcast
EP · Deep Dive
VAT and One Shipment, Two Sales: ECJ Case T-614/25
T‑614/25
23:27 · September 16, 2026
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Latest tax updates
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Netherlands
Netherlands E-Invoicing and Digital Reporting 2030
September 20, 2026
Lithuania
Lithuania VAT Gap Reduction Plan: Key 2026–2028 Measures
September 19, 2026
Armenia
Armenia VAT Rules for Non-Resident Digital Providers
September 18, 2026
Taiwan
Taiwan VAT Rules for Virtual Assets and Stablecoins
September 18, 2026
United States
Missouri Sales and Use Tax Rules Updated in 2026
September 17, 2026
United States
Illinois Tax on Human Tissue Allografts Explained
August 29, 2026
United States
2026 Illinois Remote Retailer Tax Amnesty Program
August 10, 2026
United States
US Tax Rules for P2P Vehicle Sharing Platforms
August 6, 2026
World
VAT Compliance Costs Across International Markets
September 17, 2026
Australia
Australia GST Distribution: NSW and Tasmania Criticize Reform
September 15, 2026
World
VAT Registration Thresholds by Country: 2026 Global Comparison
August 26, 2026
World
Destination Principle: VAT Rules Explained
August 13, 2026
Turkey
Turkey Digital Services VAT: Non-Resident Rules
August 28, 2026
Tanzania
Zanzibar VAT Rules for Non-Resident Digital Services
August 22, 2026
Poland
Poland Digital Services Tax: 3% DST From 2027?
August 6, 2026
World
IMF Working Paper on Taxing Cross-Border Services
February 8, 2026
