- The government opened a public consultation on February 13, 2026, for proposed VAT rule amendments effective January 1, 2027.
- Proposed changes clarify and codify rules on cross-border trade, taxable events, electronic interfaces, special schemes, thresholds, reporting, deductions, and energy supplies.
- Public comments are accepted until April 8, 2026.
- The Ministry of Finance also proposed amendments effective July 1, 2026, to combat VAT fraud and evasion.
- These amendments would allow the Tax Agency to deny VAT registration, mark VAT numbers as invalid, and deny crediting of excess input VAT under certain conditions.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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