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.
December 2025
Featured articles
European Union
EU finance ministers have reached agreement on the introduction of a EUR 3 customs duty on small parcels entering the EU, to apply from 1 July 2026.
Belgium
There will be a grace period for the first three months of 2026 in relation to the mandatory business-to-business e-invoicing obligation applicable from 1 January 2026.
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Cambodia
It has been announced that the state-charge mechanism, under which the VAT on basic food items is borne by the state, will be extended through 31 December 2028.
Ghana
The 2026 budget statement proposes a comprehensive reform of Ghana’s VAT system in 2026. It was announced that the reforms will reduce the effective standard VAT rate to 20%.
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