Some of these changes tighten enforcement of existing rules, whereas others introduce entirely new tax bases or remove thresholds. All of them should be tracked.
Using information from Global VAT Compliance, the European Commission, the Central Board of Indirect Taxes and Customs, the Manitoba government, KPMG, the Sales Tax Institute, and the Illinois Department of Revenue, Anrok has outlined seven key rule changes your business needs to know.
Starting from Jan. 1, EU member states moved further into the operational phase of the VAT in the Digital Age (ViDA) reform agenda. Value-added tax on digital services is already applied across the bloc, but this year’s emphasis shifted towards enhanced digital reporting, reinforced platform and marketplace rules, and a systematic exchange of transaction data between various tax authorities.
The EU Commission’s 2026 work program lays out the sequence of events to come. It includes extended One Stop Shop coverage and OSS/IOSS clarifications beginning in January 2027, mandatory reverse charge and deemed-supplier rules for short-term rental and passenger transport platforms from July 2028, and mandatory e-invoicing for cross-border business-to-business transactions from July 2030.
Starting in 2026, India’s Central Board of Indirect Taxes and Customs is leaning more heavily on data analytics. They are also linking goods and services tax compliance more closely to payment and platform data. Foreign digital service providers that are registered under India’s Online Information Database Access and Retrieval regime will face closer monitoring of turnover reporting and customer classification as a result.
No new registration threshold has been announced. What has changed, though, is the authority’s ability to detect misclassification and underreporting by cross-referencing filings against payment processor and platform data.
Effective Jan. 1, Manitoba expanded its retail sales tax (RST) to a broader range of cloud computing services. This includes software-as-a-service, platform-as-a-service, and infrastructure-as-a-service.
It also includes data storage, remote processings, and virtual server and hosting services. In the past, software that was accessed remotely from a service outside of Manitoba wasn’t taxable. Now it’s tested based on whether that service is used by a person or a device situated in the province.
Both resident and nonresident vendors are required to collect and remit the 7% RST once they meet the province’s 30,000 Canadian dollar registration threshold. This change is estimated to generate roughly 16 million Canadian dollars in additional revenue.
Starting from July 1, the EU is applying a temporary flat customs duty of 3 euros on low-value parcels. This ends the long-standing rule that allowed goods valued under 150 euros to enter duty-free.
This duty applies on a per-item basis based on tariff classification, not per parcel. This means a single shipment containing several distinct product types can cause multiple charges.
This rule change is meant to target the roughly 4.6 billion small parcels that enter the EU annually. It’s also intended as a bridge until permanent customs reform, expected in 2028, can replace it. Businesses must now build a new landing-cost model to reflect this fee.
Starting in 2026, the United Arab Emirates’ Federal Tax Authority shifted its position on VAT for electronically supplied services. While the UAE was originally focused more on legislative expansion, they have now moved into active enforcement. This is done by focusing on clarifying how many intermediary and platform arrangements are treated under existing rules. Where platforms, resellers, or regional hubs sit between a nonresident supplier and end customer is now being scrutinized further.
This comes alongside broader UAE compliance pushes in 2026, including a simplified reverse-charge mechanism for B2B imports and a phased rollout of mandatory e-invoicing set to begin a pilot in July.
Per the Sales Tax Institute, starting in 2026, Maine began applying a 5.5% sales and use tax to digital audiovisual and digital audio services. This category didn’t include streaming video, music, podcast, and audiobook subscriptions, historically, but that’s no longer true. The economic nexus for remote sellers is triggered at $100,000 in sales to Maine customers.
Signed into law by Gov. JB Pritzker, effective as of Jan. 1, Illinois eliminated the 200-transaction threshold it had on its economic nexus test under House Bill 2755.
Before, a remote seller established a nexus by either exceeding $100,000 in cumulative gross receipts or 200 separate transactions in the prior 12 months. Now, just the dollar threshold applies. For finance teams with high transaction volume but modest revenue, this removes a nexus trigger that previously caught sellers.
Tax authorities are investing in data-driven enforcement and closing historic gaps. Waiting for a jurisdiction-by-jurisdiction notice before updating your tax logic is no longer a workable strategy when juggling multicountry operations.
Instead, build a process to monitor rule changes as they’re announced, rather than after they take effect, to prepare your team to expand smoothly without needing to take part in retroactive assessments.
This story was produced by Anrok and reviewed and distributed by Stacker.