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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

May 2024

Featured articles


Deloitte European VAT Refund Guide 2024

Businesses operating in countries where they are not established or VAT-registered can incur VAT on expenses which they may be able to recover. The European VAT Refund Guide summarizes the rules and procedures to obtain a VAT refund in 32 European countries.


European Union

No agreement on ViDA

On 14 May 2024, at a meeting of the EU’s Economic and Financial Affairs Council, member states discussed the VAT in the Digital Age proposals with a view to reaching an agreement, but this was not achieved. The next ECOFIN meeting is scheduled for 21 June 2024.



Draft VAT reform legislation

The Ministry of Finance submitted draft legislation to the Chamber of Deputies regarding the new indirect tax system, established under a constitutional amendment passed in December 2023. The new system will come into effect over a seven-year period, from 2026.



Extension of e-invoicing

Singapore is to broaden the scope of its e-invoicing initiative, originally introduced in 2019. New requirements will be implemented for certain taxpayers in stages from May 2025 to April 2026. Details regarding remaining businesses are expected to be announced later.


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