Brazil’s Technical Note 2025.002 v1.20 updates e-invoicing (NF-e/NFC-e v4.00) for the upcoming IBS/CBS tax system. Final XML layouts are due by mid-August 2025, initially for normal regime taxpayers. From January 2026, IBS/CBS fields must be included on invoices, though early use is not legally valid. Taxpayers may be exempt from IBS/CBS in 2026 if they fully meet reporting obligations. Non-compli... Read more

Sales tax rules for digital goods vary widely by state. Some states tax digital content like eBooks, music, and streaming services (e.g., Texas, Washington), while others generally exempt them (e.g., California, Florida). SST states use standard definitions but apply tax differently. Main challenges include inconsistent definitions, complex sourcing rules, and frequent law changes. Sellers must co... Read more

Colombia's e-invoicing system requires invoices to be validated in UBL 2.1 format by the tax authority, DIAN, before being delivered electronically, in PDF, or paper. The system applies to all B2G, B2B, and B2C transactions and requires 5 years of archived data. The Colombian tax authority must validate all invoices in UBL 2.1 format before the invoice issuer can deliver them electronically, in PD... Read more

Vietnam's e-invoice regulations were updated in 2025 to improve clarity, align with the amended VAT Law, and enhance tax administration. The new rules began July 1, 2022, for most businesses and will be effective June 1, 2025. E-invoices can be authenticated or unauthenticated, and their purpose includes VAT deduction, direct VAT, e-commerce, cash-register, public property sales, reserve goods sal... Read more

Malaysia’s updated e-invoicing guidelines detail requirements for the 2026 rollout. E-invoicing will be mandatory for domestic, cross-border, and e-commerce transactions, including employee-related expenses. From 1 January 2026, it applies to businesses earning over RM 1 million, and from 1 July 2026, to those earning up to RM 1 million. Exemptions include individuals not in business, those earnin... Read more

On July 14, 2025, Indonesia mandated e-commerce platforms to withhold and remit a 0.5% income tax on sales by small- and medium-sized sellers earning 500 million to 4.8 billion rupiah annually (€29,400 - €282,400). Platforms must also report seller data to tax authorities. The rule targets platforms exceeding certain traffic and transaction thresholds, with a one-month compliance window. Aimed at... Read more

China’s new VAT law, effective 1 January 2026, modernizes the tax system in line with OECD standards and replaces outdated rules. The three-tier rate structure (13%, 9%, 6%) remains, but the scope expands to cover more transactions, including those by individuals. Main changes include the place-of-consumption rule for cross-border services, clearer rules for foreign digital providers, and taxation... Read more