Note · April 30, 2026 · 6 min

EU Indirect-Tax Reform 2026: Cross-Border Structures

The European Commission’s 2026 indirect-tax reform package introduces significant changes to VAT treatment of cross-border digital services and certain B2B transactions.

The European Commission’s 2026 indirect-tax reform package introduces significant changes to VAT treatment of cross-border digital services and certain B2B transactions. Multinational tax structures should be reassessed in light of the new rules, with particular attention to invoicing systems, place-of-supply determinations, and the documentation expected to support cross-border claims.