- Iman Deschâtres
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Early February marked the 10th anniversary of the Arab Fiscal Forum. Discussions focused on future fiscal policy priorities, including the impact of digitalisation on public finance and the use of government technology and artificial intelligence to enhance governance efficiency, optimise public spending, and strengthen the allocation of resources.
One of the key themes was “From resilience to renewal: a fiscal vision for the next decade.” by IMF Managing Director Kristalina Georgieva
A comment we noted: “We are at a pivotal moment. The world is undergoing profound shifts in geopolitics, trade policy, technology, and demographics”. It now sounds just a few weeks later almost prophetic.
Geopolitics has always shaped tax policy, and the current situation may accelerate fiscal changes, with effects spreading more quickly across markets.
It means profit margins continue to be squeezed as new measures add complexity, uncertainty, financial exposure and reputational risk especially for e-commerce businesses and platforms where the risks are potentially multiplied. Now is the time to review your management approach and processes to ensure they are robust and able to address this fundamental paradigm shift.
This is a glimpse of what caught my attention…and as you read the plethora of changes and consider the challenges they present especially to marketplaces and their sellers, keep in mind that only the right system can enable growth and open new markets without financial or reputational risk. Of course, I note that any observations and comments are solely my own opinion and view, and not intended to be the provision of advice. You should not rely on these without checking with your own tax, legal and financial advisors.
Saudi Arabia
Saudi Arabia introduced new marketplace obligations in January 2026. Food delivery and short-term accommodation platforms may also be included in the deemed supplier rules, depending on the level of control they exercise and on whether the underlying supplier is locally registered.
Sweden
Sweden is proposing amendments to its value-added tax legislation to implement VIDA. One less-discussed element is the VAT liability of marketplaces in the EU for certain B2B transactions from January 2027.
Jamaica
Jamaica is considering applying the General Consumption Tax to foreign suppliers of digital services, with entry into force expected in January 2027.
Low Value Goods
The following trend is accelerating, low-value goods exemptions are being phased out, while new levies on small parcels are emerging.
France
France has introduced a tax on small parcels (valued below €150) of €2 per type of article as of March 1. More information is available here. It will be interesting to review its enforcement and impact on logistics chains in a couple of months.
EU
On February 11, the EU Council approved new customs duty rules for small parcels valued below €150, introducing a fixed €3 duty per type of item as of July 1st.
Enforcement
EU
The European Economic and Social Committee (EESC) supports a proposal to grant the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF) access to VAT information at Union level to strengthen the fight against VAT fraud.
EPPO 2025 annual report just published indicates that “they had 3602 active investigations, for estimated damage of over €67.27 billion. With €45.01 billion, revenue fraud (VAT and Customs) accounted for more than 67% of the overall estimated damage under investigation at the end of 2025”.
Chille
Chile is using technology and inter-department cooperation to detect fraud and has just uncovered USD 310 million in tax fraud. The investigation began when authorities detected that several supplier companies were issuing invoices and filing tax returns from the same IP (Internet Protocol) addresses.
Poland
Poland is preparing new legislation to improve the efficiency of tax authorities and encourage greater cooperation between taxpayers and the tax administration to combat tax fraud.
Taiwan
Taiwan’s tax authorities issued a notice reminding online sellers of their VAT (business tax) and invoicing obligations.
Other
- Chad’s Finance Law 2026 expands the VAT framework to cover digital services, requiring both resident and nonresident digital platforms to collect and remit VAT. The measure took effect on 1 January 2026.
- HMRC has issued a new version of its guideline on Marketplace rules in Chinese.
- The OECD has issued a call for information and concrete use cases of AI in tax administration. Submissions are open until March 20.
- Poland is reviewing the introduction of a digital services tax due to be set at no higher than 3%.
- Thailand is discussing moving from a 7% VAT rate towards a 10% VAT rate.
- Lebanon announced a VAT increase from 11% to 12%, pending parliamentary approval. The current situation may contravene these plans.
Disclaimer: The views, statements or opinions expressed in this article are solely those of the author and do not represent tax advice and are not to be designated to be the views, statements or opinions of any other person, group, association or company.
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