Article 52 mandates e-commerce platforms establish accessible complaint systems for users, ensuring timely, fair processing based on evidence. Owners must inform complainants of decisions and resolution options. Disputes must follow published contract terms and relevant laws, utilizing negotiation or mediation methods. The Law on E-Commerce (the "Draft Law"), which is anticipated to be presented t... Read more

Understanding FTA audits is critical for UAE businesses to ensure compliance with VAT, corporate tax, and zakat regulations. Audits trigger from discrepancies in filings, profit fluctuations, unusual refund claims, and more. Legal frameworks grant FTA broad audit powers, with timelines for assessments typically being up to five years. Businesses must maintain extensive records, retain documents fo... Read more

On 16 August 2025, South Africa’s Ministry of Finance and SARS published the Draft 2025 Tax Laws Amendment Bill, introducing definitions of electronic invoice, electronic report, and an interoperability framework for secure real-time tax data exchange. A final bill is expected in 2026, with SARS also exploring a Continuous Transaction Control (CTC) model. E-invoicing is currently voluntary but subject to detailed requirements since December 2021. The move signals a shift toward mandatory e-invoicing, aligning with global trends. Businesses should prepare early by upgrading ERP systems, ensuring data quality, and partnering with certified providers to gain efficiency and avoid compliance risks. Read more

Singapore’s InvoiceNow, a Peppol-based e-invoicing framework, enables structured invoice exchange and real-time reporting to IRAS, improving compliance, efficiency, and payment cycles. The rollout starts 1 May 2025 (voluntary), becomes mandatory for new voluntary GST registrants from 1 Nov 2025, and for all voluntary registrants from 1 Apr 2026, with later expansion to all GST-registered businesse... Read more

In the Philippines, each VATable sale must have a seller-issued VAT invoice or official receipt, and the BIR prohibits combining small purchases into one document to claim input VAT. Only valid receipts from VAT-registered sellers are acceptable, with buyer details required for transactions of ₱1,000 (approx. €15.50–€16.00), or more. Internal vouchers or consolidated receipts are not valid substi... Read more

Non-resident digital platform operators in Colombia must submit an annual information report to DIAN, covering services such as providing qualified services, providing goods, or renting real estate. They must register in Colombia and obtain a Tax Identification Number. Reports must be submitted electronically, with penalties up to USD 97,000 for non-compliance. Non-resident digital platform operat... Read more

South Africa’s VAT Modernization Project, led by the National Treasury and SARS, will digitize VAT reporting, introduce mandatory e-invoicing and e-reporting, and enable real-time data transmission to reduce the country’s R800 billion VAT gap. The 2025 Draft TALAB provides the legal basis, with a phased rollout starting voluntarily and a potential full Peppol-based 5-corner model by 2028+. Busines... Read more