Singapore’s Peppol-based e-invoicing system, launched in May 2025, is voluntary but will become mandatory in phases—starting November 2025 for new GST-registered companies and April 2026 for all new GST registrants. Businesses can use the InvoiceNow platform to transmit e-invoices and report to IRAS. E-invoicing solution providers assist with compliance, document formatting, automation, and data s... Read more

Irish VAT for Business applies to most goods and services, with a standard rate of 23%. Reduced rates apply to certain sectors, while zero rates apply to exports, intra-EU deliveries, and certain foodstuffs. Registration is mandatory for businesses with turnover over €75,000, and distance sales have a €10,000 threshold. Non-compliance can result in penalties. As an EU member state, Ireland applies... Read more

Malaysia’s IRBM has granted stamp duty relief for employment contracts signed before 1 January 2025, with stamping required by 31 December 2025 for contracts signed during 2025. Self-assessment for stamp duty begins 1 January 2026. From that date, consolidated e-invoices are banned for transactions over RM10,000, though allowed until end-2025 unless transaction-specific e-invoices are required. Th... Read more

In Indonesia, online marketplaces facilitating cross-border digital sales may be required to charge and remit VAT, though the law is unclear on which platforms this applies to. Marketplaces must also report all vendor transactions to the tax authorities. These rules aim to strengthen VAT collection and increase transparency for digital sales to Indonesian consumers. A marketplace operator is defin... Read more

Over 1,280 Brazilian municipalities, covering 70% of service revenue, have joined the National NFS-e System, which becomes mandatory nationwide on January 1, 2026. Brazil's segmented e-invoicing system includes NF-e (goods), NFS-e (services), NFCom (telecom), and CT-e (freight), all requiring XML format, electronic signatures, SEFAZ validation, and five-year archiving. Upcoming mandates will unify... Read more

Switzerland introduced VAT in 1995, a general consumption tax targeting domestic consumption. It has undergone revisions since 2010, with increased rates in 2024 to support social insurance and simplify regulations. Overview of Value Added Tax (VAT): Switzerland moved from a turnover tax to conform to EU standards by implementing VAT on January 1, 1995. In 2010, the VAT system was completely redes... Read more

Qatar is implementing a modern, transparent, and digitized tax system to align with a globalized economy. Main reforms include strengthening the General Tax Authority, preparing for a 5% VAT under the GCC VAT Framework Agreement, and exploring electronic invoicing. Qatar is shifting toward a modern, transparent, and digitized tax system to align with a globalized, less hydrocarbon-dependent econom... Read more