In the EU, the Carbon Border Adjustment Mechanism (CBAM) continues to evolve, with recent changes aimed at reducing the administrative burden on importers. These include:

• simplified reporting,

• a deferral of full financial obligations,

• a new mass-based threshold that will exempt many small businesses,

• and additional support for EU producers exposed to the risk of carbon leakage.

The EU is also preparing for a future expansion of CBAM’s scope and updated rules for certificate sales from 2027.

In the United States, companies entering or operating in the market – particularly technology businesses selling software, SaaS solutions and digital access – face increasingly complex sales and use tax compliance obligations.

Key takeaway: companies should regularly reassess both their nexus profiles and the taxability of their products and services in order to effectively manage compliance risks.

Viaceré krajiny oznámili zmeny sadzieb DPH, GST alebo dane z predaja od roku 2026.
Toto vydanie sa zameriava najmä na:

• Belgicko,

• Fínsko,

• Malajziu,

a zároveň obsahuje konsolidovaný prehľad úprav sadzieb v ďalších krajinách.

Thajsko zásadne mení pravidlá pre online nákupy dovážaného tovaru: od roku 2026 budú tieto transakcie podliehať 7 % DPH aj dovoznému clu.

Francúzsko realizovalo významnú reformu DPH konsolidáciou všetkých ustanovení do nového daňového kódexu.

 

Rok 2026 sa črtá ako obdobie sprísneného daňového dohľadu na globálnej úrovni, najmä v kontexte rozpočtových a príjmových výpadkov vlád.

Konkrétne:

• Kanada sprísnila kontrolu námorných zásielok.

• Čile vyžaduje, aby platformy overovali daňovú compliance svojich používateľov.

• Spojené kráľovstvo zavádza nové clá zamerané na vybrané hazardné aktivity.

V Kanade vláda zároveň pristúpila k zrušeniu dane z nevyužívaného bývania.

V Španielsku dve súdne rozhodnutia spresnili uplatňovanie zníženej sadzby DPH pri vybraných realitných transakciách.
 

E-invoicing

E-invoicing continues its global expansion.

The EU’s ViDA package represents a transformative shift in the VAT landscape, with one of its core pillars being the introduction of mandatory e-invoicing and digital reporting for cross-border transactions, effective from 1 July 2030.
 

Country-specific developments include:

• Belgium – e-invoicing is already mandatory,

• Angola – mandatory for large companies from 2026,

• Burkina Faso and The Gambia – introducing mandatory e-invoicing,

• Slovenia – mandatory for domestic transactions from 2028.

 

Further delays have been announced by:

• Spain – postponement of the Veri*factu system,

• Portugal – delays to the electronic signature requirement and implementation of the standard audit file,

• Türkiye – postponement of the e-archive invoice system for small taxpayers.

Affected businesses should begin planning now and invest in the digital solutions required to ensure compliance. 

 

Trade and tariffs

On the trade and tariff front:

• China has expanded restrictions on exports of rare earths and permanent magnets,

• the United States has introduced new tariffs on certain chips,

• tariff increases on upholstered furniture, kitchen cabinets and vanities have been deferred to 2027,

• and President Trump has announced that countries doing business with Iran will face a 25% tariff when trading with the US.