BDO Indirect Tax News | November 2025

BDO’s latest edition of Indirect Tax News once again brings together timely insights into key indirect tax developments across different countries. The November 2025 issue focuses on the global impacts of tax digitalisation.

The business environment is changing rapidly as tax authorities intensify VAT reporting requirements and extend regulation to cover the digital economy. Within the EU, Member States are preparing for the full implementation of the ViDA (VAT in the Digital Age) package by 2030. Belgium, Croatia and France are set to introduce mandatory e‑invoicing in 2026, Slovakia in 2027 and Ireland in 2028. E‑invoicing is also gaining momentum outside the EU: for example, Angola, Bolivia, Guatemala, Nigeria and Norway have launched legislative and system initiatives aimed at incorporating e‑invoicing into their reporting requirements.

The publication also examines how different countries are updating their VAT legislation to address the challenges of the digital economy. Botswana applies VAT to cross‑border electronically supplied services and is introducing a reverse charge mechanism. In Brazil, tax incentives are being offered to data centres, while they are also subject to specific obligations. Chile, in turn, is taxing low‑value imported goods and imposing new responsibilities on digital platform operators.

Other current VAT reforms across different countries:

Belgium is postponing reforms to its VAT procedural rules and is instead focusing on the implementation of e‑invoicing.
Denmark is extending the standard VAT rate to cover sports and education services.
Poland is introducing a deposit return scheme to promote recycling, which will introduce new administrative obligations.
Spain is clarifying the application of the reverse charge mechanism to construction work and confirming that certain public subsidies are exempt from VAT.
Thailand and the United Arab Emirates are issuing guidance on the apportionment of deductible input tax, impacting companies’ reporting procedures.

There are also developments in customs policy: Canada has removed retaliatory duties on US goods covered by the CUSMA agreement. EU is proposing to increase tariffs on steel imports to protect its domestic industry, while in the United States a Supreme Court ruling is expected on the legality of the IEEPA tariffs imposed during the Trump administration.

Read more about these and other reforms 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.