Twenty-two changes this week. The UK Budget on 28 October set mandatory VAT e-invoicing for 1 April 2029, makes online marketplaces collect VAT on UK sellers’ sales from October 2027, limits the reverse charge on overseas services to VAT-registered customers from April 2027 and keeps domestic electricity at 0% until 30 June 2027. Electricity from public and workplace EV chargers is standard-rated from 1 November. Belgium published its VAT in the Digital Age law, Poland’s President signed the import-declaration act, and Croatia amends the product codes every e-invoice line carries from 1 January 2027.
What changed
United Kingdom — mandatory VAT e-invoicing from 1 April 2029
At Budget 2026 the government published an e-invoicing implementation roadmap for e-invoicing requirements on VAT-registered persons, including public bodies, from 1 April 2029. Finance Bill 2026-27 will carry the enabling powers. A related measure gives HMRC functions to prepare to become the UK Peppol Authority; when it takes on the role is not yet set. The detailed requirements will follow in secondary legislation.
The roadmap, the Peppol role and the source →
United Kingdom — online marketplaces to collect VAT on UK sellers from October 2027
Finance Bill 2026-27 will extend online marketplace liability to UK businesses: marketplaces will collect VAT on sales by UK VAT-registered sellers and any other UK business selling at least £90,000 a year per platform. Personal sales, second-hand goods and business-to-business sales are excluded. The rules start in October 2027; the threshold and the exact date will be set by secondary legislation in 2027.
Who is caught and what is excluded →
United Kingdom — reverse charge on overseas services only for VAT-registered customers from 1 April 2027
From 1 April 2027 the reverse charge on services bought from overseas will apply only where the UK business customer is VAT registered. Where it is not, the overseas supplier must charge and account for UK VAT itself. The change is in Finance Bill 2026-27.
United Kingdom — public and workplace EV charging is standard-rated from 1 November
HMRC’s Revenue and Customs Brief 13 (2026) says new legislation treats electricity supplied through publicly accessible charge points, and through charge points that employees and contractors use at work, as not supplied for domestic use. It is therefore charged at the standard rate, and the legislation applies from 1 November 2026. Home charging is not affected.
Which chargers are covered and the brief →
United Kingdom — domestic electricity stays at 0% until 30 June 2027
The temporary 0% rate on qualifying domestic electricity in Great Britain, due to end on 31 March 2027, will be extended to 30 June 2027 by secondary legislation laid in early 2027.
The extension and the source →
Belgium — the VAT in the Digital Age law is published
The Law of 25 October 2026, partly transposing the EU’s VAT in the Digital Age directive, was published in the Moniteur belge on 30 October. It enters into force on 1 January 2027, covering the One-Stop Shop scope and the platform deemed-supplier rules, and limits the call-off stock regime to goods dispatched by 30 June 2028. The repeal of the call-off stock listing and register requirements applies from 1 July 2029. Our earlier entry reported the Chamber’s vote on the bill.
The two commencement dates and the gazette →
Croatia — amended product codes on e-invoices from 1 January 2027
A Decision amending the KPD 2025 product classification was published in Narodne novine No. 119/26. The Tax Administration says the amended codes apply from 1 January 2027. Every line of an eRačun must carry a KPD code, so item master data needs updating before then.
The decision and the Tax Administration notice →
Poland — the President signs the import-declaration act
The President signed on 28 October the act amending the VAT Act in connection with import declarations and the end of the EUR 150 customs-duty exemption (print 2838). It also widens the evidence accepted for the 0% export rate. The act had not appeared in the Dziennik Ustaw by 2 November; its start dates will be confirmed on publication. Our earlier entry reported the bill awaiting signature.
The signature, the export-evidence rules and the source →
Poland — 23% VAT on energy drinks and some juice drinks passes the Senate
The Senate passed without amendments on 27 October the bill (print 3135) applying 23% VAT to energy drinks, non-alcoholic versions of alcoholic drinks and some drinks with at least 20% fruit or vegetable juice. It went to the President on 28 October, who has 21 days to sign. The rate is planned from 1 January 2027. Our earlier entry reported the Sejm vote.
The drinks covered and the stage reached →
UAE — new penalties for e-invoicing violations
Cabinet Decision No. 173 of 2026 replaces Cabinet Decision No. 106 of 2025. Each electronic invoice or credit note not issued or not transmitted costs AED 100, capped at AED 5,000 a month, and failing to tell the Accredited Service Provider about data changes costs AED 250 a day. The decision applies from the day after its publication in the Official Gazette, ahead of the first wave’s go-live on 1 January 2027.
The penalty table and the decision →
In short
- United Kingdom — A new zero rate for land sold to registered social housing providers, from 1 April 2027, by secondary legislation. Full record →
- United Kingdom — Private hire operators above a fare-turnover threshold (lead option £50 million) will charge VAT on the full fare from 2 January 2028. Full record →
- South Africa — Bill B32-2026 would let a Budget-announced VAT rate change apply at once for up to 12 months while Parliament legislates. Full record →
- South Africa — The same bill changes the VAT adjustment for leasehold improvements and treats a vendor intermediary as the supplier of electronic services unless it and the principal agree in writing otherwise, from 1 April 2027. Full record →
- Guernsey — The States’ published package sets GST at 3% from 2029, not 2028; no GST law has been passed yet. Full record →
- Georgia — The VAT exemption with the right of deduction for property and related construction now runs to 1 January 2033 instead of 2029. Full record →
- Vietnam — Decree 141/2026 sets VND 1 billion as the revenue threshold below which household businesses pay no VAT. Full record →
- Turkey — The deadline for the e-Müstahsil Makbuzu technical changes moves from 5 November 2026 to 30 June 2027. Full record →
- United States (North Dakota) — Arnegard adds a 1% city tax and five cities raise theirs from 1 January 2027. Full record →
- United States (Minnesota) — Northfield’s 3% lodging tax, administered by the state since 1 October. Full record →
- United States (Colorado) — The sales tax exemption for space-flight property lapses from 2027 to 2029. Full record →
- United States (Arizona) — Bookstores’ rental income from required college textbooks is deductible from transaction privilege tax from 1 October. Full record →