- Iman Deschâtres
- 0 Comments
- 8309 Views
Happy New Year, and welcome to 2026! Brazil’s new indirect tax system entered into test phase in January 2026, alongside reforms to China’s VAT rules where platforms may become deemed suppliers liable for the tax. These are not the only major changes taking effect this month, and we highlight several others below. The key trends we’re seeing are the removal of exemptions and increased enforcement.
At the same time, profit margins continue to be squeezed as new measures add complexity, especially for e-commerce businesses and, in particular, digital platforms. Now is the time to review your management approach and processes to ensure they remain effective.
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 critical comments are solely my own opinion and view, and you should not rely on these without checking with your own tax, legal and financial advisors.
Saudi Arabia
Deemed supplier rules take effect in Saudi Arabia from January 2026. Guidelines published on 25 December 2025 clarify that platform obligations go beyond tax collection and also include supplier verification requirements.
Chile
Payment providers (card networks/PSPs/wallets) and digital intermediation platforms (marketplaces, ride-hailing, food delivery) must now verify that their Chilean users are tax-compliant and, unless exempt, registered with the SII before operating. In practice, they must collect an SII tax-compliance certificate at onboarding and re-check compliance at least twice yearly (January and July).
Mexico
From January 2026, as part of Mexico’s new platform rules, intermediary platforms must file monthly reports with comprehensive client details, including transactions where VAT was not collected. Platforms handling payments deposited into foreign accounts must also withhold VAT and report those transactions to the SAT. More here.
Argentina
From December 2025, Argentina has amended the VAT collection regime for sales via digital platforms. The changes expand platforms’ withholding-agent obligations (including VAT-registered sellers, Monotributo taxpayers, and certain non-registered habitual sellers), tighten the definition of “habitual activity,” and require platforms to enhance monitoring to identify in-scope sellers.
Singapore
Update the guidance on GST treatment for products sold by foreign suppliers. When GST is mistakenly charged to a Singapore GST-registered business, it cannot be claimed as input tax; the business should ask the supplier to amend the invoice/charge. Effective B2B validation is critical to limit customer queries and correction requests.
Switzerland
A consultation is open until 19 March 2026 on the role of marketplaces in collecting VAT on services. More information is available here.
Low Value Goods
The trend is accelerating: low-value goods exemptions are being phased out, while new levies on small parcels are emerging.
Ukraine
Ukraine is considering abolishing the €150 duty exemption for international parcels. As of January 2026, the change appears to be under legislative discussion, and the effective date has not been confirmed.
Thailand
Thailand’s de minimis import duty exemption for goods valued at THB 1,500 or less will no longer apply after 31 December 2025. Beginning 1 January 2026, all imported goods (even those valued at THB 1 or more) will be subject to import duty and VAT and the collection and remittance will be done by platforms.
EU
EU Member States are set to introduce a €3 customs duty per item on e-commerce parcels valued below €150, starting in July 2026.
A tax per parcel or item is also in discussion in Italy, France and the Netherlands.
Enforcement
China
China targets online Chinese vendors to boost revenue.
Costa Rica
Costa Rica has raised interest rate on late tax payments to 8.52% as of January 2026.
Nigeria
Nigeria is looking to step up enforcement of VAT rules for foreign digital suppliers. In Q2 2025 alone, around 22.3% of total VAT collected reportedly came from foreign digital services used by Nigerians, such as streaming, cloud services, and cross-border digital subscriptions.
Philippines
A recent IMF country report recommends stronger enforcement measures in the Philippines to help increase tax revenue.
Other
Zimbabwe and Mauritius extend VAT obligations to non-resident digital service providers.
Cameroon introduce 3% significant presence tax.
Turkey reduced its digital services tax (DST) rate to 5%, effective January 2026.
Dubai Customs partners with Binance to shape future of blockchain-driven customs services.
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.
Image by: Garakta-Studio
Want to know more? Please contact us at contact@deptax.com
