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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

January 2024

Featured articles


Draft law on B2B e-invoicing

The government has submitted a draft law to parliament, which would amend the VAT Code to introduce an electronic invoicing obligation. If enacted, the law would establish a requirement for the exchange of structured e-invoices between taxpayers from 1 January 2026.



Nonresident suppliers of electronically supplied low-value goods

The Federal Inland Revenue Service issued a notice postponing (from 1 January 2024) implementation of the collection and remittance of VAT by non-resident suppliers of electronically-supplied goods. There is no new effective date.



KSeF implementation postponed

The minister of finance has announced that the mandatory introduction of the National e-Invoicing System (KSeF) will be postponed. A new implementation date was not specified. It is highly likely that the new implementation date will not be earlier than January 2025.


United Kingdom

Proposed introduction of CBAM

The government intends to implement a carbon border adjustment mechanism by 2027, targeting imports of carbon-intensive products such as aluminium, cement, ceramics, fertilizer, glass, hydrogen, iron, and steel. There will be consultation on the design and delivery.

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