BDO Indirect Tax News | April 2026

Produced by our international network, the latest edition of Indirect Tax News brings together timely insights into key indirect tax developments across different countries. The April issue covers trade and customs matters, the rapid global expansion of e‑invoicing, as well as the latest court decisions and regulatory reforms.

Trade and Customs

The April issue opens with an overview of the latest developments in trade and customs matters. The EU–US trade agreement has passed the European Parliament and will next move to inter‑institutional negotiations with the Council of the EU. We also examine the implications of a US Supreme Court decision overturning the IEEPA tariffs imposed by President Trump, with a particular focus on refund opportunities and the procedural actions required from companies.

E-invoicing

E‑invoicing continues to play a dominant role on compliance agendas worldwide. In the April overview, we examine, among other things:

Mandatory e‑invoicing will take effect in Botswana from April 2026 for VAT‑registered businesses.
Gabon’s new e‑invoicing system requires taxpayers to issue e‑invoices in order to deduct input VAT.
Nigeria is preparing to introduce an e‑invoicing system for taxpayers with annual turnover of at least NGN 5 billion.
Gambia is planning an e‑invoicing system for VAT‑registered taxpayers, although no implementation timetable has yet been announced.
In Ireland, large enterprises included in the first phase of ViDA‑related e‑invoicing and reporting requirements must issue e‑invoices from 1 November 2028.
Singapore is accelerating tax digitalisation through the GST InvoiceNow system, which requires GST‑registered businesses to submit invoice data directly to the tax authorities.
In Spain, a decree establishes the technical and operational framework for the future mandatory use of e‑invoicing in B2B transactions.
The United Arab Emirates continues to issue guidance ahead of the e‑invoicing pilot project starting later this summer.

Court practice and regulation

Courts have also been active. The Court of Justice of the European Union (CJEU) has clarified several key issues, including the scope of the so‑called standstill clause, the right to deduct input VAT in situations where an invoice is received after the taxable transaction but before the VAT return filing deadline, as well as the limits of the VAT cost‑sharing exemption.

Significant Supreme Court rulings have also been issued in France and Spain. In France, the Supreme Court examined the joint and several liability of customs representatives and restricted administrative practices based on presumed indirect representation. In Spain, the Supreme Court issued two notable decisions, one concerning the right to deduct VAT in mixed holding companies and the other addressing the interaction between Spanish VAT and the corresponding tax applied in the Canary Islands.

Regulatory developments have also been brisk across multiple jurisdictions:

France and Japan are extending the scope of VAT and JCT (Japanese Consumption Tax) to cover an increasing number of low‑value imports.
Japan is preparing to extend the taxation of the platform economy to goods from 2028 onwards.
In South Africa, it is proposed that VAT liability for electronically supplied services provided via digital platforms be shifted to intermediary operators, unless otherwise agreed by the parties.
In the Czech Republic, a new VAT refund mechanism allows non‑EU businesses to reclaim VAT on certain transactions without submitting a traditional refund claim.
In Chile, the tax authorities have issued guidance on the VAT treatment of software licensing and sublicensing.
Several countries, including Denmark, Singapore and Spain, continue to develop initiatives related to “green” tax solutions, while others are introducing relief measures to mitigate rising fuel costs.

Explore these and many other topics in the country‑ and region‑specific articles in our publication. BDO’s experts around the world are available to support you with all matters related to indirect taxation.