08/02/2024
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Belgium: Draft law on B2B e-invoicing
The government has submitted a draft law to parliament, which would amend the VAT Code to introduce an electronic invoicing obligation. If enacted, the law would establish a requirement for the exchange of structured e-invoices between taxpayers from 1 January 2026.
Nigeria: Nonresident suppliers of electronically supplied low-value goods
The Federal Inland Revenue Service issued a notice postponing (from 1 January 2024) implementation of the collection and remittance of VAT by non-resident suppliers of electronically-supplied goods. There is no new effective date.
Poland: KSeF implementation postponed
The minister of finance has announced that the mandatory introduction of the National e-Invoicing System (KSeF) will be postponed. A new implementation date was not specified. It is highly likely that the new implementation date will not be earlier than January 2025.
United Kingdom: Proposed introduction of CBAM
The government intends to implement a carbon border adjustment mechanism by 2027, targeting imports of carbon-intensive products such as aluminium, cement, ceramics, fertilizer, glass, hydrogen, iron, and steel. There will be consultation on the design and delivery.
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