2026 World Tax Guide | Regional profile (Indirect Tax)

Deloitte’s US Indirect Tax practice delivers end-to-end services for clients navigating the full spectrum of indirect tax requirements—covering compliance, advisory, consulting, recovery, audit defense, global trade, and technology enablement across federal, state, local, and global jurisdictions. Backed by deep US and global knowledge, the practice uses advanced technology such as Deloitte’s Intela platform and Indirect Tax Compliance (ITC) solution to automate and enhance indirect tax and global trade workflows, spanning all major taxes, including sales and use, VAT/GST, excise, gross receipts, property, severance, and unclaimed property, as well as customs duties and cross-border trade obligations.

Deloitte’s practitioners combine technical tax and trade compliance depth with robust industry knowledge, helping companies respond to legislative change, supply chain transformation, global trade developments, 
and the shifting demands for digital tax compliance, e-invoicing, and real-time reporting. The US team works seamlessly with Deloitte’s global network, leveraging collaboration and digital tools to support US-based multinational clients with operations and trade activities worldwide. With capabilities honed in complex Enterprise Resource Planning (ERP) implementations, Mergers and Acquisitions (M&A), global trade compliance, and new business models (including crypto and digital transactions), Deloitte is a technology leader, consistently recognized by the International Tax Review (ITR) and industry awards for innovation and impact. The group’s agile, integrated approach—including global trade—positions clients to address risk, identify savings, and achieve business-focused tax and trade outcomes in a rapidly evolving indirect tax and global trade environment.

Deloitte’s US network includes jurisdictional specialists in every state and across all key indirect tax disciplines—delivering a “one-stop shop” model across consulting, compliance, recovery, excise, gross receipts, severance, property, unclaimed property, VAT, and global trade. Uniquely, the US VAT team brings together practitioners from around the world, establishing continued access to global insights and leading practices for clients with multinational footprints. Collaboration with Deloitte’s 4,500+ global indirect tax experts further enhances delivery for complex cross-border projects.

The US Indirect Tax practice has seen significant growth in compliance outsourcing, advisory services, and recovery services driven by increased digitalization, legislative changes, and heightened enforcement. Notable growth in excise (due to Superfund reinstatement), property, and unclaimed property tax services has broadened Deloitte’s service portfolio. This demand is fueled by clients’ needs to manage expanding reporting requirements, respond to more frequent audits, and leverage tax recovery opportunities in an increasingly data-driven landscape. In addition, shifts in global trade policy and the evolving landscape of tariffs, customs, and duties have had a significant impact on US businesses. Ongoing changes to trade agreements, the introduction of retaliatory tariffs, and greater scrutiny by customs authorities have made cross-border operations more complex and risk-prone. As companies work to mitigate increased duties and adapt to shifting international tax rules, Deloitte has seen increased demand for assistance in navigating these challenges—particularly in tariff classification, customs valuation, duty recovery and mitigation opportunities, and the assessment of overall trade compliance in a volatile trade environment.

Innovation is driven by robust investment in technology—Deloitte’s proprietary platforms, such as Intela and Deloitte’s ITC solution, are at the center of engagement planning, data ingestion, tax analytics, e-invoicing, and compliance. Automation, machine learning, and smart OCR streamline return preparation, refund reviews, and audit processes. Deloitte’s Indirect Compliance Tool and global VAT analytics solution provide end-to-end digital capabilities, enabling real-time insight and control for both US and global businesses.

Deloitte’s key US strength lies in managing both state-level complexity (with in-depth multistate knowledge) and global VAT/GST advisory for US-based multinational companies. The US VAT team acts as a hub for cross-border advisory and digital compliance transformation, offering tools for global e-invoicing, e-reporting, and business model realignment in response to international tax developments (e.g., OECD Pillar Two, crypto, blockchain). In addition, Deloitte’s Global Trade practice stands out for its comprehensive network of experienced import and trade professionals. This global reach enables seamless support for US clients facing complex customs, tariffs, and global trade challenges—such as classification, valuation, duty optimization, and the navigation of new trade controls. Deloitte’s digital capabilities extend to cutting-edge platforms, including Tariff Vision and analytics that enable real-time integration and automation of import/export processes, empower global trade compliance, and deliver deep visibility into potential savings and risk areas across jurisdictions.

Our key service offerings

• Indirect tax compliance outsourcing & co-sourcing (sales/use, VAT, excise, etc.)
• Refund review & recovery
• Tax data analytics & technology enablement
• Controversy and audit defense
• Transaction/M&A indirect tax advisory
• Property, excise, gross receipts, severance tax, and unclaimed property
• Indirect tax function design and transformation
• Global VAT services (planning, compliance, technology)
• ERP and digital business model transformation
• Global Trade services (advisory, digital/automation, outsourcing)

Wins

• Deloitte’s indirect tax compliance outsourcing continues to grow, driven by clients seeking efficiencies and risk mitigation, while recovery review services are in strong demand due to clients’ focus on cash savings. The reinstatement of the Superfund chemical excise tax has led to major project wins, and Deloitte continues to lead several large-scale, technology-enabled client transformations, managing global compliance footprints for Fortune 500 companies.
• Deloitte’s Global Trade practice is expanding its leadership with flagship projects that set industry benchmarks, leveraging deep knowledge in tariff classification, scenario planning, and duty optimization to help multinationals adapt to evolving trade agreements and supply chain risks, while early-stage investments and technology-driven pilot initiatives create opportunities for even greater growth.
• In parallel, Deloitte is achieving significant wins in e-invoicing and e-reporting transformation by leveraging advanced automation and real-time data platforms to help clients facing rapidly evolving digital tax mandates streamline multi-jurisdictional compliance, reduce risk, and future-proof their business operations.

Awards

2025 Americas ITR Awards include:

• Tax Advisory Firm of the Year (2nd consecutive year)
• North America Tax Advisory Firm of the Year
• Tax Technology Firm of the Year (8th consecutive year)
• Indirect Tax Firm of the Year
• US Transfer Pricing Firm of the Year
• Transfer Pricing Advisory Firm of the Year
• Tax Compliance and Reporting Firm of the Year
• Tax Policy Firm of the Year (3rd consecutive year)

Eminent leaders

• Dave Yaros, Indirect Tax Practice Leader, Deloitte Tax LLP
• Kirsten Gulotta, Transaction Tax Leader, Deloitte Tax LLP
• Kristine Dozier, Global Trade Advisory Leader, Deloitte Tax LLP
• Ronnie Dassen, Value Added Tax Leader, Deloitte Tax LLP
• Anita Sims, Property Tax Leader, Deloitte Tax LLP
• Nina Renda, Unclaimed Property Tax Leader, Deloitte Tax LLP
• Brian Little, Indirect Tax Transformation Leader, Deloitte Tax LLP

This document has been prepared solely for the purpose of publishing in the 2026 ITR World Tax Guide and may not be used for any other purpose. This document and its contents may not be reproduced, redistributed, or passed on, directly or indirectly, to any other person in whole or in part without Deloitte’s prior written consent.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related entities (collectively, the “Deloitte organization”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser.

No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of DTTL, its member firms, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication. DTTL and each of its member firms, and their related entities, are legally separate and independent entities.

© 2026. For information, contact Deloitte Global.