What the World Cup Teaches Businesses About Tax Complexity at Scale

What the World Cup Teaches Businesses About Tax Complexity at Scale

By Chris Hall, Senior Tax Officer, Global Tax & Compliance, Vertex

The FIFA World Cup is usually discussed in terms of the football (or soccer, depending on where in the world you are): the fixtures, the fans, the stadiums, the travel, the inevitable debates about who will make it through the group stages. But from a business perspective, it is also something else entirely for football-adjacent businesses. A very large, very public stress test for tax operations.

According to the FIFA World Cup 2026 Socioeconomic Impact Analysis, the 2026 tournament could generate USD 30.5 billion in gross output in the U.S., contribute USD 17.2 billion to U.S. GDP, and create around 185,000 full-time equivalent jobs. The same study estimates USD 3.4 billion in U.S. government revenue from direct and indirect taxes, with the U.S. expected to see USD 6.4 billion in anticipated tourist spending.  

Those are big numbers, and understandably they attract attention. But beneath them sits a much more practical question for businesses: how do you handle the tax complexity that comes with that level of transaction volume, across multiple locations, in real time?

A Global Tax Test

That is where the World Cup becomes a useful business lesson. The tournament is global, but the transactions it creates are intensely local. A fan buying a drink in one city, a meal in another, enjoying a streaming service while en-route, a piece of merchandise somewhere else, or booking accommodation around a match may not think about the tax treatment behind those purchases. Businesses, however, have to.

In the U.S., sales tax is not applied as one single national rule. It is shaped by state and local requirements, product categories, exemptions and the specific circumstances of the transaction. Food and beverage is a good example. The tax treatment can differ depending on whether something is classed as grocery, prepared food, candy, soft drink, alcoholic beverage or another category altogether. Location matters; product classification matters; and, the way the item is sold can matter too.

That complexity is not new, but major events magnify it. When demand spikes, there is less room for manual checks, workarounds or after-the-fact fixes. Businesses need to calculate accurately at the point of sale, at speed, and across many transaction types. That is true for retailers, hospitality businesses, restaurants, marketplaces, travel providers and any company operating across multiple jurisdictions. Businesses must also monitor proposed tax changes, such as local accommodation surcharges designed to enhance local revenues.

Complexity at Checkout

This is also where customer experience enters the conversation. Tax accuracy is often treated as a back-office compliance issue, but customers experience it at checkout. If the final price differs from what they expected, especially for international visitors used to tax-inclusive pricing, that can create confusion.  

Vertex’s latest consumer study notes that 69% of Americans think tourists find advertised food and beverage pricing misleading because it excludes taxes and fees, and 67% say they pay attention to taxes and additional charges when travelling.  

For businesses, this is also becoming about trust. A smooth transaction depends on the right price, the right tax treatment and a clear enough process that the customer is not left surprised at the final step.

The scale of U.S. sales tax makes this especially important. In the U.S., there are nearly 13,000 sales and use tax jurisdictions/tax authorities that can affect taxability. In our 2025 End-of-Year U.S. Sales Tax Rates and Rules Report Vertex tracked 12,414 U.S. tax jurisdictions, where 681 sales and use tax (SUT) rate and rule changes occurred, indicating that SUT is highly localised in the U.S. and very dynamic.  The same food or beverage product in different locations can cost more, or less, based on different tax rates, rules or exemptions, impacting its final cost.

The issue is not that every jurisdiction changes all the time. The issue is that businesses need systems capable of understanding which rule applies, where, and under what conditions. When transaction volumes rise sharply, small gaps in process can quickly become operational headaches.

The World Cup is a timely example, but the lesson applies far beyond sport. Businesses are already dealing with more digital commerce, more cross-border selling, more marketplace activity, more real-time reporting expectations and more complex product categorisation. A global event simply brings those pressures into sharper focus.

The companies best prepared for this environment will be those that treat tax determination as part of their operational infrastructure. That means having accurate content, integrated systems, clear product classification and automation that can keep pace with the business. It also means involving tax early, rather than treating it as a downstream clean-up function after commercial decisions have already been made.

Readiness Beyond Revenue

There is a temptation to see the World Cup’s tax story only through the lens of public revenue. The FIFA study understandably highlights the billions in expected government revenue, and that is an important part of the economic picture. But for businesses, the more immediate story is about readiness. Every surge in demand creates more transactions. Every transaction needs the right tax answer. And every inaccurate answer has the potential to create cost, friction or customer confusion.

So, while the World Cup will be a celebration of soccer, it will also be a reminder of something tax teams already know well: growth creates complexity. The question is whether businesses have the systems in place to manage that complexity confidently, accurately and in real time.

That may not be the part of the tournament that makes the headlines, but for businesses serving millions of fans, it could be one of the most important lessons of all.