Issue 2 - April 2026

Our April issue opens with the latest trade and tariff developments. The EU-US trade deal has cleared the EU Parliament and now moves into interinstitutional negotiations with the Council of the EU. We examine the implications of the US Supreme Court decision striking down President Trump’s IEEPA tariffs, with particular focus on what this means for affected businesses, including the potential for duty refunds and the procedural steps companies may need to take. We also assess the impact of the decision on Australian businesses that export to or operate in the US.

E‑invoicing continues to expand globally, with multiple countries (including Botswana, Gabon, Nigeria and The Gambia) introducing or planning systems, alongside developments in Ireland, Singapore, Spain and the UAE.

Courts have also been active. The CJEU has clarified several key issues, including the scope of the “standstill clause,” the right to deduct input VAT when invoices are received after the taxable transaction but before the VAT return deadline and the limits of the VAT cost sharing exemption.

Explore these topics and more in our April issue and make BDO’s Indirect Tax News your essential source of timely insights and practical analysis.

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