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Global Indirect Tax news

Your reference for indirect tax and global trade matters

Recent updates and a news archive appear below; for back issues of Global Indirect Tax News, or to subscribe, please email a request to globaltaxpublications@deloitte.com.


October 2026

Featured articles

European Union

Union Customs Code

The EU has adopted the reformed UCC, intended to make the customs union more digital and harmonized, and address the challenges presented by global trade and e-commerce.

Germany

E-invoicing

The Ministry of Finance has clarified issues regarding mandatory e-invoicing for domestic B2B supplies of goods and services, which applies for most businesses as from 1 January 2027.

Guernsey

GST

The Tax Reform 2026 package was approved, including the introduction of a GST from January 2029, alongside changes to individual taxation, social security, and business taxation.

New Zealand

GST at 40

GST has evolved over the past 40 years, but the underlying concepts have endured. The future for GST is likely to involve evolution, rather than revolution or extinction.

Archive

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