Europe

As of 6 October 2026, the Directorate General of Taxes (DGT) has clarified that providing meal vouchers, transport cards, or similar flexible remuneration benefits to employees may constitute a taxable supply of goods or services for VAT purposes, obliging the self-employed employer to issue a corresponding invoice. The VAT treatment depends critically on the contractual

On 6 October 2026, the Spanish Tax Agency confirmed a one-year postponement of the Verifactu mandatory implementation, moving the effective date to 1 January 2028 for most self-employed and SMEs. The delay aligns Verifactu with the mandatory e-invoicing timeline, allowing a single software adaptation effort. The measure is pending formal publication in the BOE but

In a high-profile intervention published 6 October 2026, Bill Gates joined a coalition of economists, technologists, and policymakers advocating for new taxation frameworks targeting artificial intelligence and automation. The group argues that the current tax base, heavily reliant on labor income, is eroding as AI displaces human workers across sectors. They propose a suite of