Global Indirect Tax News

Featured articles

European Union: Union Customs Code
The EU has adopted the reformed UCC, intended to make the customs union more digital and harmonized, and address the challenges presented by global trade and e-commerce.

Germany: E-invoicing
The Ministry of Finance has clarified issues regarding mandatory e-invoicing for domestic B2B supplies of goods and services, which applies for most businesses as from 1 January 2027.

Guernsey: GST
The Tax Reform 2026 package was approved, including the introduction of a GST from January 2029, alongside changes to individual taxation, social security, and business taxation.

New Zealand: GST at 40
GST has evolved over the past 40 years, but the underlying concepts have endured. The future for GST is likely to involve evolution, rather than revolution or extinction.

Other news

• European Union: Split consignments may constitute a complete article—General Court clarifies GIR 2(a)
• European Union: EU trade update, 21 October 2026
• Australia: Aluminium windows and doors from China: Securities start now
• Australia: Tax governance for Top 100 and Top 1,000 taxpayers: Latest developments
• Cambodia: VAT suspended for electric vehicle charging services through 2028
• Cyprus: Extension to the temporary application of zero VAT rate for essential goods
• Germany: BFH refers question on VAT fixed establishments to CJEU
• Ghana: GRA introduces real-time VAT collection on cross-border digital services
• Ghana: Key VAT compliance developments for nonresident digital service providers
• Korea (ROK): Tax rulings and cases (September 2026)
• Malaysia: Summary of changes to sales tax exemptions under 2026 amendment order
• Malaysia: Updates on service tax matters and public ruling on applications for review
• New Zealand: Latest tax bill continues focus on incremental change
• New Zealand: B2G e-invoicing rules will apply as from 1 January 2027
• New Zealand: Low-value assets: Understanding the rules behind the NZD 1,000 threshold
• New Zealand: Snapshot of recent developments (September 2026)
• New Zealand: Snapshot of recent developments (October 2026)
• New Zealand: GST at 40: Policy, politics, and public reaction
• New Zealand: GST at 40: The same tax, but a very different world
• New Zealand: What does the New Zealand-India FTA mean for businesses?
• Poland: Grace period extended for KSeF-related penalties
• Poland: Wide-ranging VAT reforms and rate changes approach ratification
• South Africa: VAT modernization: The decisions that will shape South Africa’s digital VAT future
• South Africa: VAT modernization: What should businesses do now?
• Taiwan (China): Guidance issued on VAT treatment of sale of virtual assets and stablecoins
• Thailand: Customs Department extends “One Stop Service” program through 30 September 2031
• Thailand: Update on export control measures, including next phase under TCWMD regime
• United Kingdom: Tariff suspensions extended
• United States: Trade corner (2 October 2026)
• United States: State Tax Matters (2 October 2026), including indirect, sales and use tax developments in California, Illinois, Missouri and Texas
• United States: State Tax Matters (9 October 2026), including indirect, sales and use tax developments in Illinois, Indiana, Louisiana and Texas
• United States: State Tax Matters (16 October 2026), including indirect, sales and use tax developments in North Caroline
• United States: State Tax Matters (23 October 2026), including California and Wisconsin
• United States: State Tax Matters (30 October 2026), including Arkansas, Colorado, Illinois, Louisiana and Texas
• Vietnam: Summary of recent key tax legislative developments, September 2026

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