The Commonwealth Government is mandating e-invoicing for all non-corporate Commonwealth entities, aiming for 30% adoption by July 2026 and automated processing by December 2026, with assistance from the Australian Taxation Office. With a goal of 30% adoption by July 2026 and automated processing by December 2026, the Commonwealth Government is requiring electronic invoices by default for all non-c... Read more

The E-Book provides an in-depth understanding of the UAE's transition to a Peppol-based e-invoicing framework, covering key dates, phases, tax data document reporting, cross-border scenarios, integration, and retention obligations. It offers comprehensive regulatory insights, expert compliance advice, technical clarity, and proactive risk management to help businesses prepare efficiently and confi... Read more

Latvia has postponed mandatory B2B e-invoicing from January 2026 to January 2028 due to technical readiness issues, delays in developing the national e-invoice platform, and the need for finalized guidelines and technical requirements. Latvia Postpones Mandatory B2B E-Invoicing to January 1, 2028 Latvia has delayed mandatory B2B e-invoicing from January 2026 to January 2028, following amendments... Read more

Vietnam's 2025 SCT Law aims to promote healthier consumer behaviors by reducing smoking, alcohol, and sugar consumption, combating smuggling, and encouraging green industries. The law taxes goods like cigarettes, tobacco, alcohol, beer, vehicles, motorcycles, aircraft, yachts, gasoline, ACs, playing cards, and sugary drinks. Businesses should refer to Vietnam Briefing's 2024 SCT article for compli... Read more

The Minister for Enterprise, Tourism and Employment has announced the commencement of Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024, which changes the audit exemption regime for small and micro-sized companies. This prevents automatic loss of audit exemption on the first occasion of late filing. The Minister for Enterprise, Tourism and Employmen... Read more

Online marketplace operators are responsible for VAT on goods sold by overseas businesses. To avoid unpaid VAT, verify if a seller is established outside the UK and keep evidence. HMRC reviews evidence based on business size, internal risk systems, and individual case circumstances. As an online marketplace operator, you’re liable for VAT on goods located in the UK at the point of sale and s... Read more

Chile introduces VAT registration for foreign sellers and platforms handling low-value B2C goods from October 2025, affecting intermediaries and direct sellers, with registration opening in August. Beginning in October 2025, the resolution requires foreign sellers and platforms that handle low-value B2C goods to register for VAT. On July 10, 2025, Resolution No. 84 was issued by Chile's tax autho... Read more