VATupdate Newsletter Week 14 2026

Podcast

World

VAT Concepts & Briefing Documents

• How CFOs Should Prepare for E-Invoicing & Digital Reporting Mandates – Part 1
  This first part of a blog series guides CFOs on how to strategically prepare their organizations for upcoming e-invoicing and digital reporting mandates. It highlights key considerations for finance leaders to ensure smooth transitions and compliance in a rapidly evolving digital tax landscape.

• Real-Time Tax: Why Most Companies Fail and How Compliance Is Becoming Continuous
  This article explores why most companies fail at real-time tax compliance, highlighting the evolving landscape of continuous compliance and its challenges for businesses. It examines the critical factors leading to compliance failures and strategies for successful adaptation in a dynamic tax environment.
• How AI Is Transforming Tax Compliance: What Businesses Must Know to Stay Ahead
  This article discusses the transformative impact of Artificial Intelligence on tax compliance, outlining key developments and essential knowledge for businesses to maintain a competitive edge. It covers how AI tools can enhance efficiency, accuracy, and strategic decision-making in tax processes.
• Master Data: The Critical Foundation for Successful E-Invoicing and Tax Compliance
  This article emphasizes the crucial role of robust master data management as the bedrock for effective e-invoicing and overall tax compliance strategies. It explains how accurate and well-organized data is essential for seamless digital tax processes and avoiding compliance pitfalls.
• How to Reclaim VAT on Unpaid Invoices: A Guide to Bad Debt Relief for Businesses
  This guide provides businesses with practical advice on how to reclaim VAT on invoices that remain unpaid, detailing the process of claiming bad debt relief. It explains the conditions and steps necessary for businesses to recover VAT in such situations.
• 12 Key Benefits of E-Invoicing Every Business Should Know in 2026
  This article highlights twelve significant advantages of implementing e-invoicing solutions that businesses should be aware of in 2026. It covers benefits such as increased efficiency, cost savings, improved accuracy, and enhanced compliance in digital transaction processing.
• Why Ignoring Tax During ERP Migration Can Be So Costly
  This article warns businesses about the significant financial risks and potential penalties associated with neglecting tax considerations during an Enterprise Resource Planning (ERP) system migration. It underscores the importance of integrating tax requirements from the outset to avoid costly post-implementation issues.
• Understanding the Reverse Charge Mechanism: VAT Liability, Compliance, and Key Application Scenarios
  This article provides a comprehensive overview of the reverse charge mechanism in VAT, detailing its impact on VAT liability, compliance obligations, and common scenarios where it applies. It helps businesses understand their responsibilities when acting as recipients in such transactions.
• VAT Concepts Explained: Import VAT & Customs Value – The VAT/Customs Interface
  This article clarifies the fundamental concepts of Import VAT and Customs Value, examining their interconnectedness at the interface between VAT and customs regulations. It helps businesses understand how these elements impact their cross-border trade operations and compliance.
• Worldwide VAT/GST and Sales Tax Guide 2026
  This guide provides a comprehensive overview of global VAT, GST, and sales tax regulations for 2026, offering essential information for businesses operating internationally. It covers key changes and compliance requirements across various jurisdictions worldwide.

Global, Cross-Border & Non-Country Specific Developments

• E-Invoicing Developments Tracker
  This tracker provides ongoing updates and insights into the latest global developments in e-invoicing regulations and technology. It is a valuable resource for businesses and tax professionals to stay informed about the rapidly evolving landscape of digital invoicing.
• E-Invoicing, VAT Compliance & Fiscalization Technology Newsletter Week 2026-14
  This newsletter offers a concise summary of the most important news and updates concerning e-invoicing, VAT compliance, and fiscalization technologies for the specified week. It helps professionals stay current with rapid changes in digital tax administration.
• WTO Members Extend Moratorium on Digital Customs Duties Until May After Ministerial Deadlock
  WTO members have decided to extend the temporary moratorium on imposing customs duties on electronic transmissions until May, following a period of ministerial deadlock. This decision impacts global digital trade and the taxation of cross-border digital services.
• WTO 14th Ministerial Conference: Longstanding Moratorium on Customs Duties on Electronic Transmissions Expires
  The long-standing moratorium on customs duties on electronic transmissions has expired at the WTO’s 14th Ministerial Conference. This development could lead to significant changes in the taxation of digital goods and services across international borders.
• Peppol in APAC: Country Mandates, Adoption Strategies, and the Future of E-Invoicing
  This article examines the increasing adoption of Peppol e-invoicing in the Asia-Pacific region, detailing specific country mandates, strategic approaches to implementation, and future projections. It provides insights for businesses looking to expand their digital invoicing capabilities in APAC.
• OECD Anti-Corruption and Integrity Outlook 2026: Implications for VAT and Customs Enforcement
  The OECD’s 2026 Anti-Corruption and Integrity Outlook discusses critical implications for VAT and customs enforcement, highlighting global efforts to combat illicit financial flows. It provides valuable insights for compliance professionals on tightening regulatory scrutiny worldwide.
• Global E-Invoicing & E-Reporting Regulatory Update: March 2026
  This regulatory update provides a summary of the latest global changes and upcoming mandates in e-invoicing and e-reporting for March 2026. It helps multinational businesses stay informed about international compliance requirements and digital tax transformations.
• UN Committee Reviews Indirect Tax Challenges: Digital Economy, VAT Fraud, Dispute Resolution and Regressivity
  A UN Committee has reviewed several indirect tax challenges, including the taxation of the digital economy, combating VAT fraud, dispute resolution mechanisms, and issues of tax regressivity. This signals ongoing international dialogue on modernizing global tax frameworks.
• WTO Talks in Yaounde Collapse: No Deal on Reform, Agriculture or E-Commerce Tariff Ban
  The WTO talks in Yaounde concluded without agreements on critical issues such as trade reform, agricultural subsidies, or the extension of the e-commerce tariff ban. This impasse leaves several areas of international trade policy unresolved and uncertain.
• VATupdate Newsletter Week 13 2026
  This is the weekly VATupdate newsletter summarizing global VAT-related developments for week 13 of 2026. It provides a concise overview of legislative, regulatory, and judicial changes worldwide, helping professionals stay informed.

Europe

ECJ / CJEU / General Court

• Virtual Gold Not Exempt from VAT, ECJ C-472/24
  The ECJ has ruled that virtual gold is not exempt from VAT, clarifying the tax treatment of digital assets. This decision impacts businesses dealing with cryptocurrencies and other virtual commodities within the EU.
• CJEU Ruling Redefines Fixed Establishment for Cross-Border VAT (Titanium Ltd.)
  The CJEU’s Titanium Ltd. ruling significantly redefines the concept of a “fixed establishment” for cross-border VAT purposes within the EU. This has major implications for businesses structuring their operations and determining their VAT registration obligations in different Member States.
• EU Court Upholds Belgium’s VAT on Non-EU Travel Services
  The EU Court has upheld Belgium’s application of VAT on non-EU travel services under a standstill provision, confirming historical taxation practices. This ruling impacts travel agencies and tour operators providing services involving destinations outside the European Union.
• Customer Loyalty Points Not VAT Vouchers, EU Court Rules
  The EU Court has ruled that customer loyalty points, which are only redeemable with a subsequent purchase, do not qualify as VAT vouchers under EU law. This clarification affects the VAT treatment of loyalty programs offered by businesses.

Country-by-Country Europe

Austria

• VAT Exemption Denied for Under-Invoiced Exports
  Austria’s Finance Ministry clarified that VAT exemption for exports is denied if export documents are under-invoiced. This impacts businesses involved in international trade, emphasizing the importance of accurate documentation for VAT purposes.
• Update: Supreme Administrative Court Overturns VAT Ruling on Rental Property
  The Supreme Administrative Court has overturned a tax office ruling regarding VAT and corporate tax for rental properties. This decision provides new guidance for property owners and investors on the tax treatment of rental income.
• New Guidelines for Cash Registers and Receipt Issuance (Jan 2026)
  New guidelines on cash register and receipt issuance obligations become effective in January 2026, impacting all businesses required to issue receipts.
• VAT Treatment of Fuel Card Contracts Clarified
  This article clarifies the VAT treatment of fuel card contracts and related services under Section 3 UStG, relevant for businesses utilizing fuel cards.

Belgium

• VAT Exemption Threshold for Small Businesses Raised to EUR 30,000
  Belgium raised the VAT exemption threshold for small businesses to EUR 30,000, benefiting small enterprises.
• VAT Chain Reform Measures Effective May 1, 2026
  Belgium sets May 1, 2026, as the effective date for VAT chain reform measures, impacting businesses involved in chain transactions.
• GKS 2.0 Deadlines Confirmed, Extended Tolerance for Catering
  The Belgian tax authority confirmed GKS 2.0 deadlines and extended the tolerance period for catering businesses, providing relief for the catering sector.
• Grace Period for Penalties Ends April 1, 2026
  Belgium’s three-month grace period for penalties ended on April 1, 2026, requiring businesses to ensure compliance.

Croatia

• Update: Reduced 5% VAT on Heating Fuels Extended to March 2027
  Croatia extends the 5% reduced VAT on gas and heating fuels until March 2027, benefiting consumers and businesses using these fuels.
• Fiscalization Inspections Intensified for Easter Period
  Croatia intensifies fiscalization inspections for Easter to ensure compliance in retail and service sectors, impacting businesses in these sectors.

Cyprus

• Temporary VAT Zero-Rate on Meat and Fish (April-Sept 2026)
  Cyprus implements a temporary VAT zero-rate on meat and fish from April to September 2026, benefiting consumers and businesses in the food sector.
• VAT Law Amendments for Building Supply and Residential Property
  The Council amends VAT law schedules on building supply and reduced rate for residential property, impacting the construction and real estate sectors.

Czech Republic

• Draft VAT Act Targets Bad Debts and Non-Alcoholic Beverage Taxes
  A draft amendment to the VAT Act targets bad debts, unpaid liabilities, and non-alcoholic beverage tax rates, impacting businesses with these issues.

Denmark

• SDEU Ruling May Allow Earlier VAT Deduction
  A new SDEU ruling may allow earlier VAT deduction without waiting for invoice receipt, improving cash flow for businesses.
• Mandatory E-Invoicing and Digital Reporting by 2029
  Denmark is advancing toward mandatory e-invoicing and structured digital reporting by 2029, requiring businesses to adapt their invoicing systems.
• Grocers Concerned by Sweden’s Halved Food VAT
  Danish grocers are concerned as Sweden halves food VAT, fearing a cross-border shopping surge, impacting the Danish retail sector.

Finland

• Clarification on VAT for Meal and Catering Services in Social Welfare
  Finland clarifies VAT rules for meal and catering services in a social welfare context, impacting providers of these services.
• VAT on Factoring Services Clarified, ViDA Reforms Advanced
  Finland clarifies VAT on factoring services and advances ViDA digital tax reforms, impacting financial service providers.

France

• France’s 2026 VAT Reform: Key Changes with New CIBS Code
  France’s 2026 VAT reform introduces key changes for businesses with the new CIBS code, requiring businesses to adapt to new regulations.
• Mandatory E-Invoicing for All VAT Businesses by 2027
  France mandates e-invoicing for all VAT businesses by 2027 to boost VAT compliance, requiring businesses to implement e-invoicing solutions.

Germany

• New BMF Guidelines on Input Tax Deduction and Value Transfers
  New BMF guidelines on input tax deduction and gratuitous value transfers become effective from 2026, impacting businesses’ VAT recovery.
• Union Chief Proposes Abolishing Reduced VAT, Higher Luxury Taxes
  A German union chief urges abolishing reduced VAT and higher taxes on luxury goods to aid low earners, proposing changes to VAT policy.
• New External Audit Regulations Proposed for Streamlined Tax Audits
  Germany proposes new external audit regulations to accelerate and streamline tax audits, impacting businesses subject to audits.
• 2026 German VAT Guide: Essential Updates and Compliance Insights
  This guide provides essential updates and compliance insights for businesses on German VAT in 2026, aiding compliance efforts.
• Free Cross-Border EU Supplies Not VAT Exempt
  Free-of-charge cross-border EU supplies are not VAT exempt, clarifying tax obligations for businesses making such supplies.
• OLG Celle: Public Buyers Must Verify VAT in Tender Offers
  OLG Celle rules that public buyers must verify correct VAT calculation in tender offers, impacting public procurement processes.
• Update: VAT Exemption for Sale of Rented Property Confirmed
  The BFH confirms VAT exemption for the sale of rented property regardless of the buyer’s rental continuity, impacting real estate transactions.
• BMF Clarifies VAT Rules for Employee Use of Company Cars
  The BMF clarifies VAT rules for employee use of company cars following a 2022 BFH ruling, impacting businesses providing company cars.
• No VAT Liability for Credit Notes on Non-Existent Services
  The Baden-Wurttemberg Tax Court ruled no VAT liability for credit notes on non-existent services, providing clarity for businesses issuing credit notes.
• BMF Clarifies VAT Rules: Partner Risk and Limited Loss Participation
  The BMF clarifies VAT rules regarding partner risk and limited loss participation, impacting partnerships and their VAT obligations.
• XRechnung 4.0: Major Overhaul for E-Invoicing
  XRechnung 4.0 brings a major overhaul for e-invoicing in Germany, requiring businesses to adapt to new standards.
• Mandatory B2B E-Invoicing from 2025: Practical FAQ
  A practical FAQ has been issued by the Bundessteuerberaterkammer on mandatory B2B e-invoicing from 2025, guiding businesses on implementation.

Greece

• Clarifications on Digital Consignment Notes and MyData Transmission
  Clarifications on digital consignment note issuance and MyData data transmission for inventory movements, impacting businesses with inventory.
• VAT Refund Platform Opens for Special Regime Farmers
  A VAT refund platform opens for 121,000 special regime farmers, accepting applications until December 15, 2026.
• VAT Exemption for EU Armed Forces Under CSDP
  VAT exemption for EU Member States’ armed forces under Common Security and Defence Policy, impacting military and defense sectors.

Italy

• Heirs Must Reopen VAT Number for Remaining Professional Credits
  Heirs must reopen a VAT number if professional credits remain after death, impacting inheritance and business continuity.
• Cassation Clarifies VAT Deduction in Triangular Transactions
  Cassation clarifies VAT deduction in improper triangular transactions for the final recipient, impacting businesses engaged in such transactions.
• VAT Obligations of Delegated Professionals in Forced Execution
  This article outlines VAT obligations of delegated professionals in forced execution, impacting legal and financial professionals.
• Fiscal Decree Approved: Key Measures on VAT, Impatriate Regime
  A fiscal decree has been approved with key measures on VAT, impatriate regime, investments, and tax exemptions, impacting various sectors.
• VAT Group and IRES Consolidation: No Offset Allowed
  No offset is allowed between group and consolidated tax credits/debts for VAT group and IRES consolidation, impacting corporate groups.
• Clarifications on VAT Deduction for Medical Device Payback Amounts
  Recent clarifications detail VAT deduction procedures for payback amounts on medical devices in Italy, affecting the healthcare industry.
• Formal Revision of VAT Rates and Combined Nomenclature
  A formal revision of VAT rates and updated combined nomenclature in the new consolidated law impacts classification of goods and services.
• VAT Territoriality of Services: Mandate Without Representation and Events
  This article clarifies VAT territoriality of services, mandate without representation, and accessory services for events in Italy, impacting event organizers.
• Shell Companies and VAT Credit: Recovery Still Blocked
  An EU ruling recognizes the right to VAT credit for shell companies, but recovery is still blocked in Italy, impacting businesses with complex structures.
• Amortizable Assets in VAT Form 2026: New Interpretations
  New interpretations and guidelines for taxpayers on amortizable assets in VAT Form 2026.
• Annual VAT Return Deadlines and Requirements for 2026
  This article details annual VAT return deadlines, requirements, exemptions, and submission for businesses in 2026.
• Credit Notes for 2025: Issuance Deadline and VAT Rules
  The issuance deadline and VAT declaration rules for credit notes for 2025 are explained.
• Revenue Agency Updates RT Technical Specifications to 11.2
  The Italian Revenue Agency updates RT technical specifications to version 11.2, requiring businesses to adapt their systems.
• Update: VAT Rules Clarified, Import Fee Delayed
  Italy clarifies VAT rules, delays import fees, and amends tax laws effective March 2026.
• Electronic Invoicing to Public Administration: Rules and Obligations
  This explains rules, obligations, split payment, and payment terms for electronic invoicing to public administration.
• European Delegation Law: Step Towards Digital Age VAT Reform
  The European Delegation Law is the first step toward digital age VAT reform and ViDA package implementation.
• VAT Return 2026: Regulatory Instability and Implementation Challenges
  This discusses regulatory instability, critical automation, and lawless implementation challenges for VAT Return 2026.
• VAT Inclusive Service Contracts Subject to Registration Tax
  The Supreme Court rules that VAT-inclusive service contracts in registered deeds are also subject to registration tax.
• Italian Fiscalization System: Tax Audits, E-Commerce VAT, Penalties
  This covers tax audits, legal framework, e-commerce VAT, penalties, and taxpayer rights within the Italian fiscalization system.

Lithuania

• 5% VAT Cut for Robotic Surgical Instruments (March 2026)
  Lithuania cuts VAT to 5% for robotic surgical instruments and accessories effective March 2026, benefiting the healthcare sector.

Malta

• VAT Exemption for Gambling Narrowed (Oct 2026)
  Malta narrows VAT exemption for gambling, with key changes effective October 1, 2026, impacting the gambling sector.
• VAT and Gaming Tax Reforms to Strengthen Gaming Sector
  Malta announces VAT and gaming tax reforms to strengthen gaming sector competitiveness.
• VAT Exemption for Public Lift Passenger Transport Services
  Malta introduces VAT exemption for public lift passenger transport services, benefiting commuters and service providers.

Netherlands

• No VAT Zero-Rate on Sale of Horse Ownership Shares
  The court ruled no VAT zero-rate on the sale of 50% ownership shares in horses, impacting equestrian businesses.
• VAT on Complaint Handling Fees for Lotteries
  The North Holland Court ruled on VAT on complaint handling fees for lotteries in April 2024, impacting the lottery sector.
• Update: VAT on Pension Fund Management Services Disputed
  An appeal was dismissed by the court regarding VAT on pension fund management services not being a common investment fund.
• Court Upholds Fine for Late VAT Filing
  The court upheld a fine for late VAT filing, with the objection partially granted and the penalty deemed appropriate.
• VAT Increase Not Yet Impacting Hotel and Holiday Home Bookings
  Data shows that the VAT increase has not yet impacted hotel and holiday home bookings.
• VAT Assessment Confirmed for Cross-Border Car Purchase/Leaseback
  The court confirmed a VAT assessment for cross-border car purchase and leaseback arrangements.
• Netherlands Prepares for EU ViDA, E-Invoicing by 2035
  The Netherlands prepares for EU ViDA, with mandatory e-invoicing and digital VAT transformation by 2035.
• Old VAT Arrangements Apply to New Care Facility Complex
  Old VAT arrangements apply to a new care facility complex, allowing full input tax deduction.
• No Reduced VAT for Stomach Tablets with Calcium Carbonate
  The Knowledge Group states no reduced VAT rate for stomach tablets with calcium carbonate.
• Open Access Publication Fees Not Eligible for Reduced VAT
  The court ruled open access publication fees are not eligible for a reduced VAT rate in the Netherlands.
• German Race Training at Zandvoort Subject to German VAT
  German race training at Zandvoort is subject to German VAT despite its Dutch location.
• Former Director Cannot Object to Company VAT Assessments
  A former director cannot object to VAT assessments imposed on the company after resignation.
• Lottery Mass Claim Registration Fees Subject to VAT
  The Amsterdam Court rules lottery mass claim registration fees are subject to VAT as service provision.
• Dutch VAT Changes: New Rates for Art, Culture, Accommodation, Digital Refunds
  Dutch VAT changes include new rates for art, culture, accommodation, and digital refunds by 2026.
• Zero-Rate Refused at Car Dealer Due to Inadequate Evidence
  A zero-rate was refused at a car dealer due to inadequate evidence.
• No Input Tax Deduction for Legal Expenses of DGA
  No deduction of input tax is allowed for legal expenses of DGA.
• Sale of Building Plots Is VAT Taxable Business Activity
  The court ruled that the sale of building plots is a VAT taxable business activity, not a private transaction.
• Entry Fees for Claim Action Are Taxable Services
  The court ruled that entry fees for claim actions are taxable services in the Netherlands.
• No Reduced VAT Rate for Iris Photo Products
  The court ruled no reduced VAT rate for iris photo products, as they do not qualify as art objects.
• Discriminatory Tax Representative Requirement Does Not Hinder Zero VAT Rate
  A discriminatory requirement of a tax representative does not prevent a zero VAT rate for excise goods.
• Wage Deductions for Employee Housing Are VAT Taxable
  The court ruled wage deductions for employee housing are VAT taxable, against a Lithuanian agency.
• Standard VAT Rate for Ornamental Horticulture Products (Jan 2028)
  The standard VAT rate will replace the reduced rate for ornamental horticulture products from January 2028.
• Improving VAT Deduction Rules for Real Estate Transactions
  This discusses improving VAT deduction rules for real estate transactions across all lifecycle phases to reduce uncertainty.

Poland

• KSeF Phase Two: Integration and Duplication Issues Reported
  Poland’s KSeF Phase Two system is reported as stable, but companies are encountering integration and invoice duplication issues. Businesses transitioning to mandatory e-invoicing need to address these technical challenges for smooth operation.
• Tax Guidance for VAT Exemption Correction on Defense Deliveries
  New tax guidance allows for VAT exemption correction on defense deliveries that were delayed due to SAFE certificate issues. This provides a mechanism for businesses to rectify VAT treatment under specific circumstances.
• VAT’s Dominance in Supreme Administrative Court, Role of Tax Advisors Growing
  VAT continues to be a predominant focus in Poland’s Supreme Administrative Court, underscoring the growing importance of tax advisors. This highlights the complexity of VAT law and the need for expert guidance in legal disputes.
• Draft Law Proposes VAT Changes for Oct 2026 and Jan 2027
  A draft law proposes significant VAT changes to be effective in October 2026 and January 2027. Businesses should anticipate these legislative shifts and begin assessing their potential impact on operations and compliance.
• Reduced 8% VAT Rate on Fuels (March 31 – April 30, 2026)
  Poland has temporarily reduced the VAT rate on fuels to 8% (from 23%) from March 31 to April 30, 2026. This measure aims to mitigate rising fuel costs for consumers and businesses.
• Mandatory Cash Registers for Parking Services (April 2026)
  Mandatory cash registers for parking services will be implemented from April 2026, along with new regulations and exemptions. Parking service providers must ensure compliance with these fiscalization requirements.
• KSeF: Invoicing to Receipts, VAT Records, No Double Taxation
  The KIS Director has provided explanations on issuing invoices to receipts within KSeF, ensuring proper VAT records and preventing double taxation. This guidance is crucial for businesses transitioning to the e-invoicing system.
• New JPK_VAT Codes for Foreign and Offline Documents in 2026
  New JPK_VAT codes have been introduced for marking foreign invoices and offline documents in 2026. Businesses using the JPK_VAT reporting system must adapt their processes to these updated coding requirements.
• Increased Limits for KSeF Certificates Issued on PESEL
  Limits for KSeF certificates issued on PESEL have been increased, leading to more requests and active certificates. This enhancement facilitates broader access and utilization of the e-invoicing system for individuals.
• Mandatory KSeF E-Invoicing for Most Businesses from April 2024
  Mandatory KSeF e-invoicing is in effect for most Polish businesses from April 2024, with key exceptions explained. Companies must understand these requirements and exceptions to ensure full compliance.
• KSeF Exemption in 2026: Sales Limit Calculation and Invoicing
  Guidance is provided on calculating the PLN 10,000 sales limit for KSeF exemption in 2026 and when to invoice. This helps smaller businesses determine their obligations under the e-invoicing mandate.
• How to Issue an Invoice in KSeF: Guide for Taxpayers and Accountants
  A step-by-step guide on how to issue an invoice in KSeF is available for VAT taxpayers and accountants. This resource assists in the practical implementation of Poland’s mandatory e-invoicing system.
• New E-Invoice Rules Affect Consumer Invoices from April 2026
  New e-invoice rules will affect consumer invoices from April 2026, impacting how businesses generate and transmit invoices to individual customers. This expands the scope of digital invoicing beyond B2B transactions.
• Update: Poland Expands National E-Invoicing System
  Poland is expanding its national e-invoicing system, providing key dates and support for all VAT taxpayers. This broader implementation aims to digitalize invoicing across a wider range of businesses.
• KSeF Enforces Objective Invoice Dates, Impacting VAT Settlement
  KSeF enforces objective invoice dates, significantly impacting Polish VAT settlement and reporting deadlines. Businesses must adjust their invoicing practices to align with these strict date requirements.
• Poland Shifts VAT Approach on Contractual Penalties
  Poland is shifting its VAT approach on contractual penalties, influenced by key court rulings and upcoming e-invoice changes. Businesses should review their contracts and accounting practices regarding penalties.
• Poland Updates JPK_VAT Structures for Mandatory KSeF E-Invoicing
  Poland has updated JPK_VAT structures for mandatory KSeF e-invoicing, effective February 2026. This requires businesses to implement the latest structure for their digital VAT reporting.
• Poland Delays Mandatory E-Invoicing, Sets New KSeF Rollout Dates
  Poland has delayed mandatory e-invoicing, setting new KSeF rollout dates and outlining system overhaul plans. Businesses should monitor these revised timelines for their implementation strategies.
• Why KSeF Should Not Affect Self-Invoicing Policies
  This article argues why Poland’s KSeF e-invoicing system should not impact existing self-invoicing policies. It emphasizes that the system’s focus on structured data exchange does not preclude self-billing arrangements.
• Tax Office Challenges VAT Exemption for Online Sellers
  The tax office is challenging VAT exemption for online sellers, demanding back taxes for a single disqualified sale. This highlights the strict interpretation of exemption rules and the need for careful compliance by e-commerce businesses.

Portugal

• Food VAT Cut Ruled Out: Benefits Producers, Not Consumers
  Portugal has ruled out a food VAT cut, asserting that any savings would primarily benefit producers rather than consumers. This decision impacts the debate over food affordability and government fiscal policy.

Romania

• VAT Return Forms Updated for 2025 Rate Changes
  Romania has updated its VAT return forms to reflect 2025 rate changes and simplify reporting. Businesses must use the new forms for their upcoming VAT declarations to ensure compliance.

Slovakia

• Major Expansion of Domestic VAT Reverse Charge Proposed
  Slovakia is planning a major expansion of its domestic VAT reverse charge mechanism to include high-risk B2B services. This aims to combat VAT fraud and shifts the VAT liability to the recipient in specific sectors.
• VAT Threshold Hike to EUR 85,000 Proposed (July 2026)
  Slovakia has proposed to hike its VAT threshold to EUR 85,000, effective July 2026, pending parliament approval. This change would reduce the number of small businesses required to register for VAT.
• Financial Administration Continues E-Invoicing Training
  Slovakia’s Financial Administration continues to offer e-invoicing training, including webinars for public sector institutions. This ongoing support aims to facilitate the transition to digital invoicing across the public and private sectors.
• Real-Time E-Invoicing and E-Reporting Mandated from 2027
  Slovakia will mandate real-time e-invoicing and e-reporting for VAT businesses from 2027. This significant digital transformation requires businesses to adapt their systems for continuous transaction controls.

Spain

• Temporary Cuts to Corporate VAT and Energy Taxes
  Spain has implemented temporary cuts to corporate VAT and energy taxes amidst the Middle East crisis. These measures aim to support businesses and consumers by reducing tax burdens during a period of economic uncertainty.
• New AES Export Declaration Web Services Guide Version 1.24
  A new Version 1.24 of the AES Export Declaration Web Services Guide has been released, including updates for Gibraltar. Exporters should review these specifications for compliant electronic export declarations.
• Mass Extension of Customs Clearance Authorizations Online
  A mass extension of customs clearance authorizations is now available online via a responsible declaration process. This streamlines procedures for importers and exporters, reducing administrative burdens.
• Mandatory E-Invoicing for Domestic B2B Transactions by 2028
  Spain has mandated e-invoicing for domestic B2B transactions, with a phased rollout scheduled by 2028. This move aims to digitalize the economy, combat fraud, and improve administrative efficiency.
• Spain’s VAT Exception: Barriers for SMEs in EU Single Market
  Spain’s VAT exception presents barriers and missed opportunities for SMEs within the European single market. This highlights the challenges businesses face due to national deviations from harmonized EU VAT rules.
• New Rules for VAT Model 369 on Distance Sales (Bizkaia)
  Bizkaia has introduced new rules for VAT Model 369 pertaining to distance sales, effective April 2026. This impacts e-commerce businesses making cross-border supplies to consumers in the region.

Sweden

• Final Report on VAT Rules for Property Leasing and Transfers
  Sweden has released its final report on VAT rules for property leasing and transfers, following an EU court ruling. This document provides clarity on the tax treatment of real estate transactions.
• Update: Cafe Services in Schools as Restaurant Services for VAT
  Clarification distinguishes cafe services in schools as restaurant services for VAT purposes, rather than simple food sales. This affects the applicable VAT rate for educational institutions providing catering.
• Tax Exemption for Credit Services and Guarantees No Longer Applies
  The tax exemption for credit services and guarantees will no longer apply from April 2026. Financial institutions providing these services need to adjust their VAT accounting accordingly.
• VAT No Longer Applies to Ongoing Services Ending Early
  From April 2, 2026, VAT will no longer apply to ongoing services that terminate early. This change impacts businesses with subscription models or long-term contracts, affecting their final VAT calculations.
• Early Termination Fees for Ongoing Services Subject to VAT
  Early termination fees for ongoing services are subject to VAT, regardless of usage rights. This clarifies the tax treatment of penalties and compensation clauses in service contracts.
• Assessment of Single or Multiple Supplies for VAT Purposes
  Sweden introduces a new method for the assessment of single or multiple supplies for VAT purposes, with classification changes for 2026. Businesses should review these guidelines to correctly categorize their transactions.

Americas

Bahamas

• VAT Exemptions and Reduced Rates for Food and Essential Goods
  The Bahamas has introduced new VAT exemptions and reduced rates for food and essential goods. This initiative aims to ease the cost of living for residents by lowering taxes on crucial items.

Bolivia

• SFE B2B and B2C E-Invoicing Rollout Delayed to 2026
  Bolivia has delayed the rollout of SFE B2B and B2C e-invoicing for its 2024-2026 waves. This provides businesses with more time to prepare for the implementation of the electronic invoicing system.
• Online Invoicing Required for Internal Transport of Goods
  Bolivia has introduced an online invoicing requirement for the internal transport of goods. Logistics companies and businesses involved in goods distribution must adopt digital invoicing for these services.

Canada

• Manitoba Expands RST Exemptions, Mandates E-Filing by 2028
  Manitoba has expanded Retail Sales Tax (RST) exemptions and mandated electronic filing for businesses by 2028. These changes aim to modernize tax administration and provide relief to certain sectors.

Ecuador

• Clarification on 0% and Standard VAT Rates for Food Products
  Ecuador has issued clarifications on the application of 0% and standard VAT rates for food products. This guidance is important for food producers, distributors, and retailers to ensure correct VAT pricing.

Mexico

• Rule 2.9.21: Real-Time Tax Data Access for Digital Service Providers
  Mexico’s Rule 2.9.21 outlines guidelines for real-time tax data access for digital service providers and marketplaces. This regulation enhances tax transparency and compliance for businesses operating in the digital economy.
• New CFDI Supplement for Gasoline and Diesel Sales (April 2026)
  Mexico has mandated a new CFDI (Comprobante Fiscal Digital por Internet) supplement for gasoline and diesel sales, starting April 2026. This impacts fuel distributors and retailers, requiring updates to their invoicing systems.

Peru

• Electronic Invoice System (SEE) Functionality Explained
  This article explains the functionality of Peru’s Electronic Issuance System (SEE) for electronic invoices. Businesses adopting e-invoicing in Peru can find detailed information on how the system operates.

Philippines

• Senate Considers Suspending Fuel Taxes, VAT Exemption for Electricity
  The Philippine Senate is considering proposals to suspend fuel taxes and introduce VAT exemption for electricity amidst high oil prices. These measures aim to alleviate economic pressure on consumers and businesses.
• BIR Issues VAT Exemptions for Indigenous Natural Gas and Electricity
  The BIR (Bureau of Internal Revenue) has issued VAT exemptions for indigenous natural gas and electricity under new regulations. This benefits energy producers and consumers by reducing the tax burden on these essential resources.

United States

• Missouri DOR Exempts Delivery Charges for Concrete Firms
  The Missouri Department of Revenue (DOR) has exempted customary delivery charges from sales and use tax for concrete firms. This provides tax relief for construction businesses and impacts pricing for concrete deliveries.
• South Dakota Diverts Sales Tax Increase to Property Tax Relief
  South Dakota is diverting a sales tax increase to fund homeowner property tax relief. This policy aims to rebalance the tax burden, shifting it from property owners to sales tax consumers.
• South Dakota Exempts Agricultural Soil Amendments from Sales Tax
  South Dakota will exempt agricultural soil amendments from sales tax on bulk purchases starting 2026. This measure aims to support the agricultural sector by reducing costs for farm inputs.
• Washington Repeals Preferential Tax Rate for Prescription Drugs
  Washington has repealed the preferential tax rate for warehousing and reselling prescription drugs. This change impacts pharmaceutical distributors and healthcare providers, potentially increasing operating costs.
• Washington Ends Sales Tax Exemption for Refurbished Data Centers
  Washington will end the sales tax exemption for refurbished data centers starting July 2026. This impacts the tech industry and data center operators, increasing the cost of equipment and services.
• Alabama Bill Proposes Excluding Credit Card Fees from Sales Tax
  An Alabama bill proposes to exclude credit card fees from sales and use tax calculations. If passed, this would reduce the tax burden on businesses that accept credit card payments.
• Montana Sales Tax: Rates, Exemptions, and Compliance Guide 2026
  A guide details Montana sales tax rates, exemptions, and compliance requirements for businesses in 2026. This resource is essential for understanding sales tax obligations in the state.
• Missouri Sales Tax: Rates, Nexus, Exemptions, Filing Guide
  This guide provides comprehensive information on Missouri sales tax, including rates, nexus rules, exemptions, and filing procedures. It is a critical resource for businesses operating or selling into Missouri.
• Missouri Senate Considers Replacing Income Tax with Expanded Sales Tax
  The Missouri Senate is considering replacing the state income tax with an expanded sales tax on goods and services. This would represent a significant shift in the state’s tax structure, impacting all residents and businesses.
• Key Differences: U.S. Sales Tax vs. European VAT for Foreign Companies
  This article highlights key differences between U.S. sales tax and European VAT, particularly for foreign companies selling in the U.S. Understanding these distinctions is crucial for international businesses navigating U.S. tax compliance.

Asia-Pacific

Australia

• EU-Australia Free Trade Deal: Boosts Exports, Criticized on Agriculture
  The EU-Australia free trade deal is expected to boost exports but faces criticism regarding agricultural quotas and protections. This agreement impacts cross-border trade and market access for various goods.

Bhutan

• Bhutan Shifts from Sales Tax to GST: Key Changes Explained
  Bhutan is transitioning from a sales tax system to a Goods and Services Tax (GST), with key changes, impacts, and compliance requirements explained. Businesses operating in Bhutan need to understand this fundamental tax reform.

India

• Residential Villa Construction Taxable as Composite Supply under GST
  Residential villa construction is now taxable as a composite supply under GST, with a deemed one-third land valuation. This clarification impacts real estate developers and buyers of residential properties.
• Proposed GST Reforms: ITC Refund, Edible Oil Sector, HSN Auto-Population
  Proposed GST reforms include input tax credit (ITC) refunds for capital goods, specific provisions for the edible oil sector, and HSN (Harmonized System of Nomenclature) auto-population. These changes aim to streamline GST compliance and support specific industries.
• Maharashtra Hospitality Urges Rollback of VAT and Liquor License Hikes
  The Maharashtra hospitality industry is urging a rollback of recent VAT and liquor license fee hikes. This industry-led appeal highlights concerns about increased operational costs and their impact on businesses.
• Fake GST Officials Arrested for Extorting Traders
  Fake GST officials have been arrested in Bengaluru and Kushinagar for extorting traders using forged IDs. This underscores the importance of verifying official credentials to avoid fraudulent activities.
• IMF Economist Urges Single GST Rate, Revenue Redistribution
  An IMF economist has urged India to adopt a single GST rate and implement direct revenue redistribution to citizens. This proposal aims to simplify the tax structure and enhance economic equity.
• Understanding GST Vouchers: Classification and Tax Implications
  This article explains GST vouchers, covering their classification, tax implications, and distinctions from discounts and services. Businesses issuing or accepting vouchers need to understand these nuances for compliance.

Japan

• IMF Urges Gradual Rate Hikes, Targeted Tax Relief
  The IMF has urged Japan to gradually raise interest rates and target tax relief towards vulnerable groups. These recommendations aim to balance economic growth with social equity in Japan’s fiscal policy.

Kazakhstan

• Agricultural Cooperatives and Households May Get VAT Exemptions
  Agricultural cooperatives and households in Kazakhstan may be exempted from VAT following discussions on the tax burden. This potential relief aims to support the agricultural sector and reduce costs for households.
• Deadlines for VAT Credit Notification in E-Invoice System
  Deadlines for VAT credit notification within Kazakhstan’s e-invoice system (IS ESF) have been highlighted. Accountants and businesses must adhere to these timelines to ensure proper VAT recovery.
• New VAT Offset Feature Added to Electronic Invoice System
  A new VAT offset feature has been added to Kazakhstan’s Electronic Invoice System (IS ESF). This enhancement simplifies the process of offsetting VAT liabilities with available credits for businesses.
• VAT Accounting by Different Rates on State Procurement Portal (April 2026)
  VAT accounting by different rates will be introduced on Kazakhstan’s state procurement portal from April 2026. This requires suppliers to government entities to adapt their invoicing for varied VAT treatments.
• Kazakhstan VAT Changes 2026: New 16% Rate, Threshold, Deductions
  Kazakhstan’s 2026 VAT changes include a new 16% rate, revised registration threshold, and altered deductions and benefits. Businesses should review these comprehensive updates for compliance.

Malaysia

• Service Tax on Construction Work: Key Rules and Exemptions (July 2025)
  Malaysia’s service tax on construction work includes key rules and exemptions, effective July 2025. This impacts construction companies and their clients regarding the tax treatment of building projects.
• Service Tax 2018 IT Services Guide Updated for 2026
  The Royal Malaysian Customs has updated its Service Tax 2018 Information Technology Services Guide for 2026. IT service providers should review this revised guidance for compliance with current tax regulations.
• MCA Urges Phased GST Reintroduction with Lower Initial Rate
  MCA is advocating for a phased reintroduction of GST following global conflicts, proposing a lower initial rate and gradual rollout. This reflects ongoing debate about re-implementing a broad-based consumption tax.

Namibia

• 2026-2027 Budget Tabled: E-Invoicing System Announced
  Namibia’s 2026-2027 budget has been tabled, announcing the upcoming implementation of an e-invoicing system. Businesses should prepare for the digitalization of their invoicing processes in the coming years.

Pakistan

• FBR Publishes Draft Rules for Online Integration of Businesses
  The FBR (Federal Board of Revenue) has published draft rules for the online integration of businesses. These rules aim to digitalize tax processes and enhance compliance monitoring for various enterprises.
• Update: Mandatory E-Invoicing Integration Proposed for Businesses
  Pakistan is proposing mandatory e-invoicing integration for a broad range of businesses under new FBR guidelines. This initiative seeks to enhance transparency and efficiency in tax administration.
• E-Invoice Amendments or Cancellations Permitted Within 72 Hours
  Pakistan’s new tax rules permit e-invoice amendments or cancellations within 72 hours of issuance. This provides flexibility for businesses to correct errors or adjust transactions in their digital invoices.

Singapore

• Phased InvoiceNow Adoption Mandated for GST Businesses
  Singapore has mandated phased InvoiceNow adoption for GST businesses, offering funding support through 2031. This initiative promotes the digitalization of invoicing to improve efficiency and reduce compliance costs.
• POS and VAT Requirements: No Fiscalization, Flexible Receipts
  Singapore’s POS and VAT requirements include no fiscalization and flexible receipt formats, adhering to standard VAT rules. This approach offers businesses greater flexibility in their point-of-sale operations.

South Korea

• Instant Tax Refunds for Cruise Tourists (April 2026)
  South Korea will introduce instant tax refunds for cruise tourists starting April 2026. This measure aims to boost tourism by simplifying the tax refund process for international visitors.
• Fuel Tax Adjustment Provision Extension to 2029 Under Consideration
  South Korea is considering extending its fuel tax adjustment provision to 2029. This potential extension would continue to allow flexibility in adjusting fuel taxes based on market conditions.

Sri Lanka

• Update: Implementation of VAT on Nonresident Digital Services Postponed
  The implementation of VAT on nonresident digital services in Sri Lanka has been postponed to July 1, 2026. This delay provides digital service providers more time to prepare for the new tax obligations.
• New Format for Tax Invoices Adopted
  Sri Lanka has adopted a new format for tax invoices. Businesses must update their invoicing systems to comply with this standardized format for all transactions.

Taiwan

• Online Sellers Must Register for Tax if Monthly Sales Reach Threshold
  Online sellers in Taiwan must register for tax if their monthly sales reach a specified threshold and disclose business information. This initiative targets the growing e-commerce sector for tax compliance.
• VAT-Inclusive Pricing and Invoicing Enforced, Non-Compliant Sellers Penalized
  Taiwan is enforcing VAT-inclusive pricing and invoicing, with penalties for non-compliant online sellers. This aims to ensure transparency for consumers and proper tax collection from digital businesses.

Thailand

• Customs Rules Tightened, Raising Parcel Import Costs
  Thailand has tightened its customs rules, leading to increased parcel import costs and aiming to protect local businesses. Importers and e-commerce platforms need to be aware of these new regulations.

Ukraine

• Proposed VAT Amendments: Higher Threshold and Clarified Software Taxation
  Proposed VAT amendments in Ukraine include a higher threshold and clarified taxation for imported software. These changes aim to modernize VAT rules for the digital economy and support domestic businesses.
• VAT Implications of Returning Assets to Exiting LLC Members
  This article outlines the VAT implications when returning assets to exiting LLC members or founders in Ukraine. Businesses undergoing restructuring or dissolution need to consider these tax consequences.
• VAT on Utility Compensation for Budget Institutions: No Tax Invoice Required
  The DPS (State Tax Service) 2026 has clarified that no tax invoice is required for VAT on utility compensation for budget institutions. This simplifies administrative procedures for public sector entities.
• VAT on Free Imports from Non-Residents: Tax Base Rules for Supply/Sale
  Rules for the tax base of VAT on free imports from non-residents, intended for further supply or sale in Ukraine, have been clarified. Importers should review these guidelines for correct VAT accounting.
• Re-Registration of Sole Proprietors: VAT Threshold Calculation
  For re-registration of sole proprietors, the VAT threshold calculation must include all transactions, not just new ones. This ensures comprehensive assessment of eligibility for VAT registration.
• Plans to Abolish Tax-Free Threshold for Parcels Over EUR 45
  Ukraine plans to abolish the tax-free threshold for parcels exceeding EUR 45, starting 2027. This change will impact cross-border e-commerce and increase import costs for low-value goods.
• Reducing VAT Liabilities Before Reporting Deadline: DPS Algorithm
  An algorithm from the DPS is available for filing and adjusting calculations to reduce VAT liabilities before the reporting deadline. This tool assists businesses in optimizing their VAT position.
• Enterprise Reorganization 2026: VAT Credit Preservation and Transfer
  For enterprise reorganizations in 2026, an algorithm outlines VAT credit preservation and limit transfer for successors. This ensures continuity and proper accounting of VAT credits during business transformations.
• How to Request and Receive a VAT Payer’s Registry Extract
  Instructions on how to request and receive a VAT Payer’s Registry extract from the Kyiv State Tax Service are provided. This is a crucial administrative process for verifying VAT registration status.
• Write-Off of Intangible Assets and VAT Accrual: DPS Algorithm
  The DPS algorithm and taxpayer obligations for the write-off of intangible assets and VAT accrual have been detailed. Businesses need to follow these guidelines for proper accounting of intangible assets.
• VAT Credit Denied if Invoice Registered Over 365 Days After Issue
  The tax authority has stated that VAT credit will be denied if an invoice is registered over 365 days after its issue date. This emphasizes the importance of timely invoice registration for VAT recovery.
• Combined VAT Accounting: Proportional Tax Credit Methods for 2026
  Combined VAT accounting in Ukraine for 2026 includes proportional tax credit using both cash and first event methods. This provides flexibility but requires careful application by businesses with mixed transactions.
• VAT Data Table Submission 2026: Key Steps and Checklist
  A checklist and key steps for VAT data table submission in 2026 are provided by the tax service. This aids businesses in preparing and submitting their VAT data accurately and on time.
• VAT Implications of Free Charity Aid Transfer to Employees
  The VAT implications of free charity aid transfer to employees in 2026 clarify that the tax base is zero. This provides guidance on non-taxable charitable activities and employee benefits.

Vietnam

• Tax Rule Revisions: Exemptions for Small Businesses, New Declaration Method
  Vietnam has revised tax rules, introducing exemptions for small businesses and a new declaration method from 2026. These changes aim to support small enterprises and streamline tax compliance processes.

Middle East

Bahrain

• Retailers Urge Swift VAT Solution for Uncooked Food Tax Changes
  Retailers in Bahrain are urging a swift VAT solution as the deadline approaches for tax changes on uncooked food. The industry seeks clarity and a smooth transition to avoid market disruptions.
• Flower Shop Owner Jailed for VAT Evasion
  A flower shop owner has been sentenced to three years in jail for evading over BD41,000 in VAT payments. This case underscores the serious consequences of VAT fraud and the government’s commitment to enforcement.
• NBR Updates VAT Real Estate Guide: Lease Incentives and Fit-Outs
  Bahrain’s NBR has updated its VAT real estate guide with new clarifications on lease incentives and fit-out contributions. This is crucial for property developers and tenants to ensure correct VAT application.
• NBR to Implement Business-Friendly Tax Reforms, Online VAT Returns
  The NBR (National Bureau for Revenue) plans to implement business-friendly tax reforms and mandatory online VAT returns in the next budget. This aims to simplify tax processes and enhance digital compliance.
• VAT Reform Demands Clash at Pre-Budget Talks
  Demands for VAT reform and government revenue priorities clashed during pre-budget talks with business leaders. This highlights ongoing tension between supporting economic sectors and ensuring fiscal stability.

Kuwait

• Dubai Extends Goods Transit Period to 90 Days; Kuwait Bans R22 AC Imports
  Dubai has extended its goods transit period to 90 days, while Kuwait has banned R22 air conditioner imports. These are significant customs and import policy changes affecting trade and environmental regulations in the region.
• Temporary Ban on Food Exports Without Approval
  Kuwait has imposed a temporary ban on food exports without prior approval to safeguard domestic supply. This measure aims to ensure food security and stabilize prices within the country.

Oman

• Fawtara Service Provider Registration Opens for E-Invoicing
  Oman has opened registration for Fawtara service providers, signaling a key step towards mandatory e-invoicing. This development is crucial for businesses preparing to adopt digital invoicing in the Sultanate.

United Arab Emirates

• Dubai Customs Extends Goods Transit Period to 90 Days
  Dubai Customs has extended the goods transit period to 90 days, effective March 2026. This facilitates trade and logistics, offering businesses more flexibility for transit cargo.
• UAE Ministry of Finance Releases New E-Invoicing Guidance
  The UAE Ministry of Finance has released new e-invoicing guidance for B2B and B2G transactions. This provides clarity for businesses on the technical and procedural requirements for digital invoicing in the UAE.

Africa

Albania

• Fiscalization and Registration Procedures: Comprehensive Guide
  A comprehensive guide on fiscalization and registration procedures in Albania has been published. Businesses operating in Albania need to review this document for compliance with local tax administration requirements.
• System-Generated VAT Returns and Lower Cash Transaction Limits
  Albania has introduced system-generated VAT returns and lowered cash transaction limits. These measures aim to enhance tax efficiency and reduce the informal economy, impacting businesses’ reporting and payment methods.

Benin

• Consolidated 2026 General Tax Code with Finance Law Amendments
  Benin has released its consolidated 2026 General Tax Code, incorporating amendments from the latest Finance Law. Businesses should consult this updated code for current tax regulations and compliance obligations.

Chad

• Mandatory Standardized Electronic Invoicing for Public/Institutional Transactions
  Chad is expanding mandatory standardized electronic invoicing for public and institutional transactions from 2026. This initiative aims to digitalize government procurement and enhance transparency in public finances.

Egypt

• VAT Refund Requests Require Production Equation for Exported Goods
  The Egyptian Tax Authority states that VAT refund requests for locally manufactured exported goods require a production equation. This specific requirement impacts manufacturers seeking VAT refunds on their exports.
• New Tax Rules for Content Creators: Income and VAT Requirements
  New tax rules for content creators in Egypt explain income and VAT requirements. This clarifies the tax obligations for individuals and businesses generating revenue through digital content platforms.

Gabon

• 2026 Finance Law Introduces Mandatory E-Invoicing for Tax Deductions
  Gabon’s 2026 Finance Law introduces mandatory e-invoicing for tax deductions. This requires businesses to use electronic invoices to claim tax deductions, promoting digital compliance.
• Import Duties and VAT Suspended on Essential Foods and Construction Materials
  Gabon has suspended import duties and VAT on essential foods and construction materials for six months. This measure aims to alleviate economic pressures and support key sectors.

Ghana

• Fiscal Electronic Devices Integrated into VAT Return Filing
  Ghana has integrated fiscal electronic devices into VAT return filing under Act 1151. This mandates real-time reporting of transactions, enhancing tax administration and reducing fraud.
• Certified Invoicing System (E-VAT) Guidelines Released
  Guidelines for Ghana’s Certified Invoicing System (E-VAT) have been released, covering its legal framework, implementation, and compliance requirements. Businesses must adhere to these guidelines for digital invoicing.

Kenya

• MP Amisi Urges Halving VAT on Fuel to Shield Citizens
  MP Amisi has urged the Kenyan government to halve VAT on fuel to protect citizens from an imminent crisis. This proposal aims to reduce living costs and ease economic burdens on the population.
• Tribunal Rules Asset Management Services Subject to 16% VAT
  A Kenyan tribunal has ruled that asset management services are subject to 16% VAT, clarifying they are not exempt as insurance business. This decision impacts financial service providers’ tax obligations.

Malawi

• Update: Tax Reforms Approved, VAT Registration Threshold Doubled
  Malawi has approved tax reforms in its 2026-27 budget, including doubling the VAT registration threshold. This change aims to reduce the compliance burden for small and medium-sized enterprises.

Niger

• Clarification on Acceptable Alternatives to Certified Invoices
  Niger has clarified acceptable alternatives to certified invoices under its new e-invoicing rules. This provides businesses with options for compliant invoicing in situations where certified invoices may not be feasible.

Nigeria

• Is Commercial Rent Subject to VAT under 2025 Tax Act?
  This article examines whether commercial rent is subject to VAT under Nigeria’s 2025 Tax Act. It provides crucial information for landlords and tenants on the tax treatment of rental agreements.
• Why Exporters Must Pay VAT on Local Purchases: Misconceptions Explained
  This article clarifies common misconceptions, explaining why exporters in Nigeria must still pay VAT on local purchases. It details the VAT regime for export-oriented businesses and their domestic transactions.

South Africa

• VAT Apportionment Rules for Money Transfer Services Clarified
  South Africa has clarified VAT apportionment rules for money transfer services, specifically using the transaction count method. This guidance impacts financial institutions and payment service providers.
• VAT Apportionment Method for Retail Companies Clarified
  South Africa has clarified the use of varied turnover-based VAT apportionment methods for retail companies. This helps retailers with mixed supplies to accurately allocate input tax.
• 2026 Budget: Higher VAT Threshold, New Crypto Reporting Rules
  South Africa’s 2026 Budget announces a higher VAT threshold and new crypto reporting rules. These changes affect businesses of various sizes and entities involved in cryptocurrency transactions.
• Sanitised VAT Rulings Published: Consideration Apportionment, Auctioneering
  Sanitised VAT rulings have been published covering areas such as consideration apportionment, auctioneering, artwork, and student accommodation. These rulings provide specific guidance on complex VAT scenarios.

Eswatini

• 2026 Budget: VAT Relief, Zero-Rated Essentials, Stronger Tax Compliance
  Eswatini’s 2026 budget includes VAT relief, zero-rated essential goods, and stronger tax compliance measures. These initiatives aim to support citizens and enhance the efficiency of tax collection.

Tanzania

• VAT and Digital Service Tax Filing Deadline Set for April 20, 2026
  Tanzania has set April 20, 2026, as the filing deadline for VAT and Digital Service Tax for businesses. Taxpayers must ensure timely submission to avoid penalties.

Zambia

• Three-Month VAT and Excise Duty Suspension on Fuel Imports
  Zambia has approved a three-month suspension of VAT and excise duty on fuel imports to ease costs. This measure aims to stabilize fuel prices and support the economy.
• Permanent Voluntary Disclosure Programme for Unreported Tax Liabilities
  Zambia has launched a permanent voluntary disclosure program for unreported tax liabilities, effective January 2026. This initiative encourages taxpayers to regularize their tax affairs without severe penalties.

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