BDO Indirect Tax News

Introduction

The October Indirect Tax News leads with Spain’s long-awaited final framework for mandatory B2B e-invoicing. The framework starts the countdown to phased compliance: businesses with annual turnover exceeding EUR 8 million must comply from 6 October 2027, while other taxpayers must comply from 6 October 2028. 

The issue also highlights the growing pace and breadth of change across VAT, sales tax and digital reporting. Developments include shorter tax assessment periods in Argentina, the re-introduction of real-time electronic sales reporting in the Czech Republic, as well as various other VAT changes, revised VAT rates, exemptions and refund rules in Egypt, extended VAT deduction timelines in Italy, the Netherlands’ preparations for a broader ViDA framework and prospective tax simplifications in Switzerland. A new mechanism in Indonesia extends VAT collection to certain cross-border digital transactions outside the existing VAT regime by involving banks and payment service providers in transaction verification, collection and remittance. US states are expanding sales and use taxes to SaaS, streaming, digital products and data-related services, creating potential new registration, collection, sourcing, self-assessment and documentation obligations ahead of 2027.

Trade considerations also remain prominent. This issue examines the US Court of International Trade’s certification of a class action brought by importers seeking refunds of illegal IEEPA tariffs, including the practical steps importers should take while further proceedings are pending. The issue also considers new US tariffs affecting Canadian exporters and how the UK’s accession to the CPTPP creates new tariff and trade-planning options for businesses engaged in Canada–UK trade. In the EU, a General Court ruling indicates that parts imported in separate consignments may be classified as a complete product when objective evidence shows that they form a single whole, with potentially significant implications for component importers and assembly operations. 

Together, these developments underscore the importance of monitoring implementation dates and litigation developments, reassessing compliance processes and supply chains, preserving potential refund rights, and identifying opportunities created by evolving indirect tax and trade rules.

This is the final issue of BDO’s Indirect Tax News. We thank our readers for their support and engagement over the years and invite you to stay tuned for a new approach to tax content — one that places greater emphasis on timely analysis, practical insights and what developments mean for businesses.