Global VAT Guide: June 2026

The June 2026 edition of the Global VAT Guide brings together key VAT developments across Austria, Bulgaria, Czech Republic, Ireland, Italy, Lithuania, Netherlands, Norway, Poland, Malawi, Morocco, Rwanda, Switzerland, Sri Lanka, UAE and the United Kingdom.

This month’s updates highlight a clear and consistent shift towards digitalisation, with tax authorities continuing to enhance eInvoicing, digital reporting and online compliance frameworks. Notable developments include the expansion of VAT grouping in Poland, the rollout of new eInvoicing regimes in Norway and the UAE, and the transition to updated digital reporting systems in Lithuania and Switzerland.

Alongside this, there is a strong focus on the taxation of the digital economy. Several jurisdictions, including Malawi, Morocco, Rwanda and Sri Lanka, have introduced or refined VAT rules for non-resident providers of digital services, reflecting a broader global trend towards taxing consumption at the point of use and increasing oversight of cross-border digital activity.

Use this guide to stay informed of the latest regulatory changes, effective dates and compliance implications for your business.

Austria

Austrian Tax Office restructure planned for 1 January 2027

On 19 February, the Austrian Federal Ministry of Finance announced plans to reorganise the structure of the Austrian Tax Office (Finanzamt Österreich – FAÖ), with the changes scheduled to take effect on 1 January 2027.

The reorganisation is intended to align the FAÖ more closely with current operational requirements.

Its main objectives are to improve management efficiency, streamline internal communication and enhance organisational flexibility.

Under the new structure, 22 offices with general responsibilities will be established, together with one nationwide office responsible for specialised functions.

According to the Ministry of Finance, the changes are designed to create a more effective and adaptable organisation capable of meeting future administrative demands.

Further information on the new FAÖ structure is available from the Austrian Federal Ministry of Finance.

Bulgaria

Proposed increase to VAT registration threshold

Bulgaria is planning to raise its VAT registration threshold, which would bring welcome relief for smaller businesses. A bill amending the VAT Act was submitted to the National Assembly on 30 April 2026.

The proposed legislation would increase the VAT registration threshold from the current €51,130 to €85,000, with effect from 1 January 2027.

The measure is intended to reduce administrative burdens for smaller businesses by allowing a greater number of taxpayers to benefit from the VAT registration exemption.

The bill was considered during its first reading in the National Assembly and has subsequently been referred to the Temporary Committee on Budget and Finance for further review.

Czech Republic

Draft bill proposes removal of input VAT deduction cap for passenger cars from January 2027

The Czech Republic is considering a change that could increase the amount of VAT businesses can recover on certain passenger vehicles. A draft bill was submitted to the Czech Government on 19 February 2026 (Bill No. 189) includes proposed amendments to the Czech VAT Act. One key measure is the removal of the current CZK 420,000 cap on input VAT deduction for selected passenger cars.

If adopted, businesses would be able to fully deduct input VAT on eligible passenger vehicles from January 2027, eliminating the existing limitation and potentially reducing acquisition costs.

The proposal is still progressing through the legislative process. The bill is currently under consideration by the Chamber of Deputies and would also need approval by the Senate, signed by the President and published in the Official Gazette before it can take effect.

For now, the cap remains in place, but businesses planning vehicle investments may want to track the draft closely as it develops.

Ireland

Updated guidance for agents and advisors

Ireland’s Revenue Commissioners have updated their guidance for agents and advisors acting on behalf of taxpayers, with a focus on improving usability rather than changing underlying rules. Published on 16 March 2026, the update introduces a series of technical and presentation changes across the guidance material for Revenue Online Services (ROS) and myAccount.

Key updates include revised and new screenshots to reflect current system views, such as:

• Manage Tax Registrations screen in ROS
• Client Link Requests dashboard – Approved and Pending Links

There are also several content updates:

• New text describing how agents view an approved client link request, including the addition of a “Date Completed” column
• Additional guidance on linking to a deceased customer registered for ROS or myAccount
• New guidance and links to detailed instructions and how-to videos for approving agent link requests for customers

The updates are intended to improve clarity and usability of the agent and advisor functionality within ROS and myAccount systems with clearer visuals and more practical guidance on common tasks.

Italy

Clearer distinction required for cash register receipts

Italy is tightening how non-fiscal receipts are presented within electronic retail systems. The latest version of the Italian RT (Registratore Telematico – telematic recorder) Technical Specifications introduces a new requirement for the clear identification of commercial documents that are not valid for tax purposes.

The updated rules require these non-fiscal documents to include clear graphic and visual indicators to prevent any confusion with fiscal documents.

While the Italian tax authority (Agenzia delle Entrate) has not yet published detailed visual standards, the expectation is that businesses will need to ensure these documents are visibily different in practice.

In practice, vendors implementing point of sales (POS) and RT systems are likely to adopt a combination of measures, such as:

• Visible non-fiscal disclaimers
• Distinct document headers
• Removal of fiscal identifiers
• Standardised labels or formatting rules to differentiate document types

The change is intended to strengthen clarity and ensure a clear distinction between fiscal and non-fiscal outputs in electronic retail systems, reducing the risk of misinterpretation in retail transactions.

Businesses using RT-enabled systems should review how non-fiscal documents are generated and displayed to ensure they meet the updated requirements as further guidance becomes available.

Italy

Simplified invoicing threshold

Italy is updating its rules on simplified invoicing as part of a broader overhaul of its VAT framework. Under current legislation, there is a standard threshold of €100 for simplified invoices. This was increased to €400 by Ministerial Decree issued on 10 May 2019, effective from 25 May 2019.

With the adoption of the new consolidated VAT Code (Il Testo Unico IVA) adopted through Legislative Decree No. 10 of 19 January 2026, simplified invoicing will be governed by Article 73 from 1 January 2027.

Under Article 73:

• A simplified invoice can be issued where the total amount does not exceed €100.
• The Minister for the Economy and Finance (MEF) has the power to raise this threshold up to €400, or allow simplified invoicing without monetary limit for specific sectors or taxpayer categories.

The key point is that the current €400 threshold is not automatically carried over into the new VAT code. From 1 January 2027, the legally binding threshold will revert to €100, unless a new ministerial decree is issued to raise it again.

Businesses that rely on simplified invoicing should monitor whether a new MEF decree is introduced before 2027. Without it, more transactions may fall outside the simplified invoicing regime, potentially increasing administrative requirements.

Lithuania

New IDAIS system now live for Intrastat Reporting

Lithuania has completed a full upgrade of its Intrastat reporting system, with a move to a modernised digital platform now in effect.

On 22 April 2026, new rules for filling, submitting and accepting Intrastat statistical reports were approved by joint order of the Director General of the State Data Agency and the Director General of the Customs Department. These rules cover reporting for both Dispatches and Arrivals.

The new rules entered into force on 1 June 2026, alongside the launch of the modernised IDAIS e-portal. From this date, the old system is no longer operational.

Intrastat statistical reports must be submitted exclusively via the new IDAIS platform or through direct system-to-system integration.

In addition, all submitted reports for reporting periods from June 2024 onwards will be migrated to the modernised system.

The previous IDAIS e-portal was suspended on 27 May 2026 at 16:00.

The reform marks a full transition to the upgraded digital reporting infrastructure for Intrastat submissions in Lithuania. Businesses submitting trade statistics should ensure their processes and systems are aligned with the new platform, particularly where automated integrations are in place.

Netherlands

Tax authority changes VAT payment bank accounts

The Netherlands has updated its payment details for VAT, following a change in banking provider. From 1 May 2026, the Dutch Tax and Customs Administration switched its banking arrangements from ING to Rabobank. As a result, new bank account numbers now apply to VAT-related payments.

The updated VAT payment details are as follows:

• VAT (turnover tax): new NL04 RABO 0200 1122 44 (previous NL86 INGB 0002 4455 88)
• E-commerce VAT: new NL04 RABO 0200 1444 48 (previous NL88 INGB 0000 4410 47)

For international payments, the following BIC codes may be required:

• BIC: RABONL2U
• 11-digit BIC (if required): RABONL2UXXX

The Tax Authority (Belastingdienst) clarified that no changes are required for payments made via direct debit or iDEAL/Wero. However, payments made via other methods require updated bank details to ensure correct processing.

From 1 May 2026, VAT refunds will increasingly be issued from the new account number: NL04 RABO 0200 1122 44.

The Belastingdienst also reminded taxpayers to remain vigilant against phishing attempts and to verify payment details against the official list of accounts published by the Tax and Customs Administration.

Further guidance has been issued to support payment processing, including the recommendation to include the notification reference shown in the “My Tax and Customs Administration Business” eCommerce VAT overview to ensure correct allocation of payments.
Overall, this is an operational update, but one that requires prompt action to ensure payments continue to be processed correctly.

Norway

eInvoicing and digital accounting set to become mandatory

Norway is moving towards mandatory eInvoicing and fully digital accounting, with new rules now progressing through the legislative process.

On 16 March 2026, the Norwegian Ministry of Finance announced plans to introduce these requirements through amendments to the Accounting Act and related legislation. The proposed legislative changes were formally initiated on 20 March 2026, with draft legislation submitted to the Norwegian parliament on 7 May 2026. A first vote took place on 1 June 2026.

The proposal builds on the results of a 2025 consultation on eInvoicing and digital reporting.

While the original policy intention was to introduce eInvoicing from 2028, the Government considers implementation from 2027 feasible, citing the high level of digital maturity across Norwegian business and industry.

Under the proposal, enterprises with a bookkeeping obligation would be required to comply with the following milestones:

• From 1 January 2027: mandatory exchange of eInvoices
• From 1 January 2030: mandatory compliance with digital bookkeeping requirements
• Ongoing requirement: use of digital accounting systems capable of automatically receiving and processing eInvoices

The rules are intended to apply broadly to enterprises required to keep accounts. This includes:

• Limited liability companies and public limited companies
• State-owned enterprises
• Financial institutions and mutual funds
• Certain cooperatives, associations and foundations
• Housing cooperatives and condominiums
• Sole proprietorships with bookkeeping obligations

The proposal provides limited exemptions and transitional arrangements, including:

• Enterprises with turnover below NOK 50,000.00 and no bookkeeping obligation or VAT filing obligations
• Small enterprises or businesses already using other electronic formats that require additional time to adapt

The proposal specifies that the Electronic Commerce Format (EHF) is intended to be the mandatory standard for eInvoices, as referenced in the Tax Administration proposal. For businesses, the shift means preparing for fully digital, automated invoicing and accounting processes in the coming years. While the proposal is not yet final, organisations should start assessing system readiness and integration capabilities ahead of the planned rollout.

Poland

VAT group regime introduced from July 2026

Poland is introducing a VAT group regime, allowing related entities to report VAT on a consolidated basis.

Under Law No. 62/2025, VAT groups can be formed by entities with financial, economic and organisational relationships. The rules apply to tax periods starting from 1 July 2026, following the law’s entry into force.

Further detail on how VAT groups must operate has been set out in Ordinance No. 244/2026/1, published on 1 June 2026.

How the VAT group works in practice

Although the group files on a consolidated basis, each member must still:

• Calculate its VAT position individually in accordance with the VAT Code
• Submit its periodic VAT returns by the 10th day of the second month following the relevant reporting period
• These individual returns are then used to prepare a consolidated VAT group return.
• The VAT representative member is responsible for confirming the consolidated return by the 20th day of the second month following the reporting period. If no action is taken by this deadline, the pre-populated draft return is automatically considered submitted.

The introduction of VAT grouping creates an opportunity to simplify VAT reporting across related entities, but it also introduces new coordination requirements between group members.

Businesses considering a VAT group structure will need to ensure they can manage both individual reporting obligations and centralised consolidation, in line with the new framework.

Malawi

VAT introduced on digital services

Malawi has introduced VAT on digital services, expanding its VAT regime to cover cross-border digital supplies

The change was set out in the VAT (Amendment) Bill No. 5 of 2026, announced as part of the 2026/2027 National Budget approved on 24 March 2026. The new rules took effect from 14 April 2026, with further clarification issued by the Malawi Revenue Authority on 5 May 2026.

Under the updated rules, VAT now applies to a range of digital services,including:

• Streaming services
• Online advertising
• Mobile applications
• Software subscriptions

The rules follow a place of consumption approach, meaning VAT is charged based on the location of the customer rather than the supplier.

The new regime introduces mandatory VAT registration regardless of turnover for:

• Non-resident digital service providers
• Intermediaries facilitating such supplies
• Electronic marketplace operators

Registration can be completed electronically with the Malawi Revenue Authority.

VAT returns must be submitted by the 25th day of the month following the reporting period.

In addition, the rules specify that input VAT deduction is not permitted for digital services supplied by non-resident providers, intermediaries, or electronic marketplace operators.

This change brings Malawi in line with a growing global trend of taxing the digital economy. Non-resident businesses supplying digital services to customers in Malawi should ensure they are registered, charging VAT correctly and meeting local filing deadlines.

Morocco

New VAT rules for non-resident digital service providers

Morocco is rolling out new VAT obligations for non-resident businesses supplying digital services to consumers.

Under Decree No. 2-25-862, adopted on 27 November 2025 and announced on 18 December 2025, non-resident providers of B2C digital services are now required to comply with Moroccan VAT rules. The measures are expected to take effect in mid-June 2026, six months after adoption.

Non-resident digital service providers must now:

• Register for VAT in Morocco
• Submit VAT returns
• Pay VAT due on relevant supplies

To support this, the Moroccan tax authorities have launched a dedicated “Taxation of Digital Services” platform within the Simpl TeleServices e-portal. This platform allows businesses to manage the full process end to end, including registration, filing and payment.

The authorities have also published step-by-step guidance covering VAT registration and return submission, helping non-resident providers navigate the new requirements.

This change brings Morocco in line with global efforts to tax the digital economy more effectively. For affected businesses, it introduces new compliance obligations and a clear need to engage with the local VAT system, even without a physical presence in the country. Businesses supplying digital services to Moroccan consumers should ensure they are ready to register and report via the new platform from mid-2026.

Rwanda

New framework for the digital economy

Rwanda has introduced detailed rules for applying VAT to online goods and services, strengthening its approach to taxing the digital economy.

The measures were set out in Ministerial Order No. 004/26/10/TC, published on 29 April 2026, and apply to a wide range of digital and online services. The rules apply to digital supplies, including:

• Intangible goods
• Online advertising services and user data services
• Search engines
• Intermediation platforms, social media and media services
• Gaming and cloud computing
• Standardised online education services
• Other digital content services delivered online

Non-resident (non-established) suppliers providing goods or services to customers in Rwanda are required to register for VAT.

Non-established suppliers may either:

• Register directly via a dedicated electronic platform, or
• Appoint a Rwanda-based representative to manage VAT obligations on their behalf

Digital services are considered supplied in Rwanda where there is a clear link to the country. This includes situations where:

• The customer is located in Rwanda and uses the service in Rwanda
• The service is consumed in Rwanda, even if the recipient is located abroad
• Payment or billing indicators are linked to Rwanda, including billing address, IP proxy, country code, SIM card, or bank account
• Other customer data indicates a location in Rwanda

The Order provides two compliance models:

1. Registered supplier or representative model:
a. The supplier is responsible for charging and accounting for VAT
b. VAT returns must be filed by the 15th day of the month following the end of the tax period

2. Unregistered supplier model:
a. A financial institution involved in the payment withholds VAT at source
b. The institution declares and pays VAT by the 15th day of the month following the month in which VAT was withheld

Within three months of publication:

• The tax administration must establish a dedicated digital portal and integrate systems with financial institutions
• Affected persons must register or appoint representatives to ensure compliance

Rwanda’s new framework aligns with a global shift towards taxing digital services at the point of consumption. For non-resident providers, it introduces clear registration, reporting and collection obligations, even without a physical presence in the country.

Sri Lanka

VAT rules for non-resident digital service providers confirmed

Sri Lanka has finalised its long-awaited VAT framework for non-resident suppliers of digital services, following several delays to implementation.

Originally scheduled to take effect on 1 April 2025, implementation was subsequently deferred to July 2025, October 2025, and April 2026.

On 31 March 2026, the Authorities announced a further postponement until 1 July 2026, subject legislative approval. The necessary amendment to the VAT Act was then published on 29 April 2026, establishing the new regime.

From 1 July 2026, non-resident businesses supplying digital services through an electronic platform to customers in Sri Lanka must register for VAT where either of the following thresholds is met:

• LKR 36 million (approx. €23,000) in total supplies over the preceding 12 months
• LKR 9 million (approx. €92,000) in a single quarter, or where this is expected to be exceeded

To decide whether VAT applies, the rules set out indicators for identifying if a customer is in Sri Lanka. These include:

• Customer billing or residential address
• Country of the payment institution or payment instrument used
• Recipient IP address or other electronic location indicators
• Compliance obligations

Registered non-resident suppliers are required to:

• Submit periodic VAT returns
• Submit, where applicable, a simplified statement identifying customers that are VAT-registered businesses

VAT registration can also be cancelled if the supplier is no longer required to be registered, or if digital services are not supplied for a period of more than six months.

Further regulations are expected to clarify the detailed registration and reporting process. In the meantime, businesses supplying digital services into Sri Lanka should assess whether they meet the thresholds and prepare for compliance from July 2026.

Switzerland

VAT services move to new e-tax portal

Switzerland has migrated its VAT registration and reporting services to a new digital platform, marking a step forward in its broader digitalisation and security upgrade.

Following an official announcement published on 14 April 2026, the Tax Authority confirmed that the introduction of the new e-tax portal would result in the discontinuation of the “VAT Return Easy” service.

On 19 May 2026, the Authorities issued a follow-up communication confirming further details of the transition:

• Due to stricter security requirements, “VAT Return Easy” is no longer available
• Users of “VAT Return Easy” are required to transition to “VAT Return Pro”

The authorities have published detailed step-by-step guidance outlining the process for completing the migration to the new system.

The change forms part of a broader digitalisation and security upgrade of VAT registration and reporting services.

UAE

Phased rollout of eInvoicing framework underway

The UAE is progressing with the rollout of its national eInvoicing system, starting with a four-corner model and preparing for a full five-corner framework.

On 21 April 2026, the Emirati Ministry of Finance announced the launch of the 4-corner eInvoicing model, which allows businesses to exchange eInvoices through accredited intermediaries. Businesses can access the EmaraTax system to select an Accredited Service Provider (ASP) approved by the Ministry. To get started, businesses must sign a commercial agreement with their chosen provider and complete onboarding before exchanging eInvoices.

The UAE is already preparing for the next phase. The Ministry confirmed that tax reporting functionality (the “fifth corner”) will go live ahead of a pilot scheduled for July 2026, marking the transition towards a fully integrated five-corner model.

On 10 May 2026, the Ministry of Finance issued amendments to Ministerial Decision No. 244 of 2025 to facilitate implementation.

The changes include:

• Updated accreditation criteria allowing national companies to partner with international service providers, supporting knowledge transfer and alignment with local requirements
• An extension for businesses with annual revenues exceeding AED 50 million to appoint an ASP, moving the deadline from 31 July 2026 to 30 October 2026
• Confirmation that the overall mandatory implementation deadline remains unchanged, with full compliance required by 1 January 2027 for in-scope businesses

On 11 May 2026, the Ministry of Finance, in cooperation with the Federal Tax Authority (FTA) and Dubai Chambers, hosted a second awareness event on the UAE eInvoicing system, attended by more than 500 private sector representatives.

During the event, officials reiterated that the 4-corner rollout represents a preparatory step towards full integration of the UAE’s 5-corner model, with the fifth corner to be introduced in the next phase. It was further confirmed that the 5-corner pilot phase is scheduled to launch in July 2026.

The pilot will allow businesses to test system requirements and prepare for full integration through a phased implementation approach.

This is a major step towards real-time, digital tax reporting in the UAE. Businesses in scope should begin selecting providers, onboarding and testing their systems now, ahead of the phased rollout and 2027 compliance deadline.

Our eInvoicing solution Fintua eInvoice is accredited as a UAE ASP. If you’re preparing for onboarding or evaluating providers, speak to our experts to get started.

United Kingdom

HMRC developing in-software VAT support tool

HM Revenue & Customs (HMRC) is developing a new tool designed to support businesses and agents as they prepare VAT returns.

Announced via an information letter to software developers on 7 May 2026, HMRC Assist will integrate into third-party VAT filing software. The tool will provide data-driven, in-journey feedback to taxpayers and authorised agents while VAT returns are being prepared.

The objective is to help users identify potential issues before submission – improving accuracy and reducing the need for post-submission corrections.

The project is currently entering the delivery phase, with a planned go-live date of April 2027.

HMRC has also delivered a series of webinars outlining:

• An overview of HMRC Assist for VAT and the issues it is designed to address
• Example customer journeys and illustrative feedback messages
• Current progress, delivery milestones and next steps

HMRC has invited software developers to:

• Plan for adoption and integration timelines
• Consider early adopter participation opportunities
• Align with HMRC’s strategic direction to reduce downstream corrections and rework
• Provide input on service parameters and participate in testing activities

This marks a shift towards more proactive, system-led compliance, where issues are identified and resolved during the filing process rather than after submission.

While the tool is still in development, businesses using third-party VAT software may benefit from greater accuracy and fewer post-filing adjustments once HMRC Assist goes live.

United Kingdom

HMRC updates tax advisor registration requirements

The UK has updated its registration framework for tax advisers, with new guidance and a phased rollout now underway.

In May 2026, HMRC published updated guidance clarifying the registration requirements for tax advisers, effective from 18 May 2026.

The update includes detailed criteria for determining whether a business is required to register under the new rules, alongside the introduction of an online eligibility tool within the “Who needs to register” section.

HMRC has introduced a phased approach to registration:

• From 18 May 2026: Newly registered advisers must comply immediately with the registration requirement
• From 18 August 2026: Businesses already holding a Self Assessment or Corporation Tax account
• From 18 November 2026: Businesses providing only third-party payroll services on behalf of clients, with no other interaction with HMRC
• From 31 December 2026: Financial services organisations

HMRC has published detailed instructions on how to register via a new online registration process introduced on 18 May 2026.

This is supported by updated guidance documents, including:

• The Tax Agent’s Handbook
• Apply for an Agent Services Account
• Overseas advisers

On 29 May 2026, HMRC reconfirmed that the registration requirements apply to tax advisers based outside the UK.

Affected businesses must follow the standard registration route via the agent services account during the applicable registration window.

HMRC also confirmed that:

• A future process will be introduced requiring overseas advisers to provide notarised and translated documentation
• No evidence is required at present
• HMRC will notify overseas advisers when documentation must be submitted

This is part of a wider effort by HMRC to strengthen oversight and standardise tax adviser registration. For businesses and agents, it means clearer rules, but also a need to ensure registration is completed in line with the relevant deadlines.

United Kingdom

VAT return deadlines remain fixed, even on weekends

HMRC has clarified that VAT return deadlines do not move when they fall on weekends.

In Issue 143 of Agent Update, released on 21 May 2026, HMRC reminds businesses that VAT return submission deadlines are fixed in law and do not change when the due date falls on a weekend.

HMRC reiterated that the statutory deadline for submitting a VAT return is one calendar month and seven days after the end of the VAT accounting period. This deadline is absolute and does not shift if it falls on a Saturday or Sunday.

VAT returns can still be submitted electronically at weekends.

However, where a business is unable to file on a weekend, it must ensure submission is completed before the statutory due date to guarantee timely receipt by HMRC.

Importantly, HMRC confirmed that there is no “next working day” concession for VAT return submissions.

Any return submitted after the statutory deadline will be treated as late and may result in a late submission penalty or points under the penalty regime.

HMRC issued this reminder to address incorrect information circulating online suggesting that weekend deadlines can be deferred. Businesses should ensure returns are submitted on or before the statutory deadline, regardless of the day it falls on.

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