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VAT Weekly — May 11 – May 17, 2026

Bulgaria2 articles

Bulgarian Parliament Advances DAC8 and DAC9 Implementation Bill

The Bulgarian National Assembly accepted for consideration Bill No. 52-602-01-10, implementing amendments under EU Directives 2023/2226/EU (DAC8) and 2025/872/EU (DAC9) relating to administrative cooperation in taxation.

Administrative News·May 12

Bulgaria Parliament Considers Raising VAT Threshold to €85,000

Bills would increase mandatory VAT registration threshold for micro and small enterprises from €51,130 to €85,000, with changes effective January 1, 2027.

Burkina Faso1 article

Law & Regulation·May 11

Burkina Faso Enacts Finance Law with VAT Withholding and Tax Procedure Reforms

Burkina Faso's Finance Law No. 021-2025/ALT introduces a 30% VAT withholding system for exporters and large enterprises, modifies corporate tax treatment of head office expenses, and strengthens tax audit powers effective January 1, 2026.

Colombia1 article

Interpretation & Ruling·May 11

Colombia Reverses Position on Tax Incentives for Personal Electric and Hybrid Vehicles

DIAN Concept No. 023853 confirms individuals can claim 50% income deduction and VAT exclusion on hybrid or electric vehicles for personal use under Law 1715 of 2014.

Estonia1 article

Law & Regulation·May 12

Estonia Enacts DAC8 Crypto Reporting Law, Adopting CARF Standards

Estonia's Riigikogu passed legislation on March 25, 2026, that brings crypto-asset service providers into the country's automatic tax information exchange framework, transposing EU Directive 2023/2226 (DAC8) and the OECD's Crypto-Asset Reporting Framework (CARF) into national law.

Finland1 article

Administrative News·May 11

Finland Now Mandates Digital-Only Business Correspondence from June 2026

Finnish Tax Administration will deliver all decisions and letters to businesses exclusively through OmaVero electronic portal from June 1, ending traditional postal delivery for companies and organizations.

Germany1 article

Administrative News·May 11

Germany Introduces Transition Period for VAT Exemption of Educational Services

Germany’s Federal Ministry of Finance (BMF) has released long-awaited guidance on the revised VAT exemption rules for educational services under Section 4 No. 21 of the German VAT Act (UStG). While the ministry has granted a generous transition period until the end of 2027, the reform continues to draw criticism from training providers and tax experts. The new rules expand VAT exemptions to cover a broader range of educational activities, including professional training and continuing education, but may unintentionally increase costs and administrative burdens across the sector.

Italy1 article

Court Decision·May 13

Italian Supreme Court: Reimbursement of Advanced Expenses Following a Demerger Remains Outside the Scope of VAT

Italy's Supreme Court confirms that reimbursements for advance payments remain outside VAT scope even when contractual relationships transfer through partial demergers.

Liberia1 article

Policy Development·May 11

Liberia to Introduce VAT from 2027 as Africa Pushes GST Rate Increases

Liberia announced VAT implementation starting 2027 alongside GST rate rise from 12% to 13% and permanent establishment definition revision, part of broader African tax developments.

Morocco1 article

Compliance Update·May 11

Morocco Requires VAT Registration for Nonresident Digital Service Providers from June 2026

Morocco will require nonresident providers of digital services to register for VAT when serving non-VAT customers, with new compliance obligations including quarterly returns and detailed transaction records.

Norway1 article

Law & Regulation·May 11

Norwegian Parliament Approves Mandatory E-Invoicing and Digital Bookkeeping Legislation

Norwegian government proposes legislation requiring mandatory e-invoicing for all businesses with bookkeeping obligations from January 1, 2027, with digital bookkeeping mandatory from January 1, 2030.

Poland1 article

Practice Note·May 12

KSeF Invoices Cannot Be Cancelled Once Transmitted, Polish VAT Act Confirms

Invoices enter legal circulation the moment KSeF accepts them — making cancellation impossible and zeroing out via correction invoice the only remedy, even for transactions that never occurred.

United Arab Emirates1 article

Administrative News·May 11

UAE Extends E-Invoicing ASP Appointment Deadline to October 2026

UAE Ministry of Finance has extended the deadline for large businesses to appoint Accredited Service Providers for e-invoicing to 30 October 2026, while relaxing ASP accreditation rules to allow white-label models and outsourcing arrangements.

Bulgaria2

Policy Development·May 15

Bulgarian Parliament Advances DAC8 and DAC9 Implementation Bill

Administrative News·May 12

Bulgaria Parliament Considers Raising VAT Threshold to €85,000

Bills would increase mandatory VAT registration threshold for micro and small enterprises from €51,130 to €85,000, with changes effective January 1, 2027.

Burkina Faso1

Law & Regulation·May 11

Burkina Faso Enacts Finance Law with VAT Withholding and Tax Procedure Reforms

Colombia1

Interpretation & Ruling·May 11

Colombia Reverses Position on Tax Incentives for Personal Electric and Hybrid Vehicles

DIAN Concept No. 023853 confirms individuals can claim 50% income deduction and VAT exclusion on hybrid or electric vehicles for personal use under Law 1715 of 2014.

Estonia1

Law & Regulation·May 12

Estonia Enacts DAC8 Crypto Reporting Law, Adopting CARF Standards

Finland1

Administrative News·May 11

Finland Now Mandates Digital-Only Business Correspondence from June 2026

Germany1

Administrative News·May 11

Germany Introduces Transition Period for VAT Exemption of Educational Services

Italy1

Court Decision·May 13

Italian Supreme Court: Reimbursement of Advanced Expenses Following a Demerger Remains Outside the Scope of VAT

Italy's Supreme Court confirms that reimbursements for advance payments remain outside VAT scope even when contractual relationships transfer through partial demergers.

Liberia1

Policy Development·May 11

Liberia to Introduce VAT from 2027 as Africa Pushes GST Rate Increases

Liberia announced VAT implementation starting 2027 alongside GST rate rise from 12% to 13% and permanent establishment definition revision, part of broader African tax developments.

Morocco1

Compliance Update·May 11

Morocco Requires VAT Registration for Nonresident Digital Service Providers from June 2026

Norway1

Law & Regulation·May 11

Norwegian Parliament Approves Mandatory E-Invoicing and Digital Bookkeeping Legislation

Poland1

Practice Note·May 12

KSeF Invoices Cannot Be Cancelled Once Transmitted, Polish VAT Act Confirms

Invoices enter legal circulation the moment KSeF accepts them — making cancellation impossible and zeroing out via correction invoice the only remedy, even for transactions that never occurred.

United Arab Emirates1

Administrative News·May 11

UAE Extends E-Invoicing ASP Appointment Deadline to October 2026

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