Indirect tax compliance calendar
Every dated change below was frozen from an official source by the weekly Last Week in Taxes scan and independently verified — rate changes, e-invoicing mandate go-lives, registration threshold changes, and filing rule changes, grouped by the month they take effect. Recently effective changes (trailing ~90 days) stay listed so a deadline you just missed is still visible. Entries a later change superseded are removed rather than stacked — the calendar shows the current position, and the weekly feed keeps the full history.
The Action column is the one-line triage the scan assigns each change; follow the source link to the legal instrument before acting on any date.
Data updated 2026-08-10 — 156 tracked changes taking effect from 2026-05-12. Generated from the frozen weekly feeds; superseded entries are excluded. Sourced entries link the official document that carries the date.
May 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-05-13 | Poland | VAT | Poland's temporary reduced 8% VAT rate on specified motor fuels (petrol, diesel and biocomponents), in place of the 23% standard rate, was further extended to 31 May 2026 by the Minister of Finance and Economy Regulation published in the Journal of Laws as Dz. | in-force | — | Dziennik Ustaw Rzeczypospolitej Polskiej |
| 2026-05-15 | DR Congo | VAT | The Democratic Republic of Congo Ministry of Finance ended the moratorium on the mandatory normalised invoice (facture normalisée) via an official announcement on 12 May 2026. | in-force | — | Direction Générale des Impôts (DGI), République Démocratique du Congo |
| 2026-05-20 | Cyprus | VAT | The Cyprus Tax Department extended the filing/payment deadline for VAT returns (period ending 31 March 2026) and the April 2026 VIES recapitulative statements to 20 May 2026 because the Tax For All (TFA) platform was shut down for maintenance from 7-12 May 202 | in-force | — | Τμήμα Φορολογίας / Cyprus Tax Department (gov.cy) |
| 2026-05-29 | Botswana | VAT | Botswana's Minister of Finance made Statutory Instrument No. 74 of 2026, the Value Added Tax (Remote Services) Regulations, 2026, published in the Botswana Government Extraordinary Gazette (Supplement C) on 29 May 2026. | enacted | Non-resident suppliers of digital/remote services to Botswana customers should register with BURS without delay (registration takes effect from the start of th… | Botswana Government Extraordinary Gazette / Botswana Unified Revenue… |
June 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-06-01 | Botswana | VAT | Under the Value Added Tax (Amendment) Act 2025 (published in the Government Extraordinary Gazette on 31 October 2025), Botswana's VAT base is extended to remote (digital) services supplied by non-residents and a mandatory electronic fiscal device (EFD) regime | in-force | — | Botswana Unified Revenue Service (BURS) |
| 2026-06-01 | Ecuador | VAT | SRI Resolution NAC-DGERCGC26-00000016 (issued 15 April 2026, effective 1 June 2026) requires that the IVA declaration and payment be made simultaneously in a single step; a declaration is valid only when the full IVA amount is paid at submission. | in-force | — | Servicio de Rentas Internas (SRI), Ecuador |
| 2026-06-01 | Israel | VAT | Under the Israel Tax Authority CTC invoice-clearance model (allocation numbers issued via the SHAAM system), from 1 June 2026 a tax invoice requires a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down from the NIS 10,000 th | in-force | — | Israel Tax Authority (gov.il) |
| 2026-06-01 | Kosovo | VAT | From 1 June 2026 Kosovo's Minister of Finance Decision No. 19/2026 (27 April 2026) prohibits cash settlement of any transaction over EUR 2,000 between a business and a non-business individual; such transactions must go through the banking system or electronic | in-force | — | Tax Administration of Kosovo (ATK) |
| 2026-06-01 | Malaysia | Service Tax | Royal Malaysian Customs Department Service Tax Policy No. 1/2025 (Amendment No. 5), dated 1 July 2026, adds Item 14 exempting fees and commissions on Transactional Investment Account-i operations from service tax with effect from 1 June 2026, with no refund fo | enacted | Malaysian financial-services providers should begin charging service tax on supplies under non-reviewable contracts from 1 July 2026, and stop charging it on T… | Royal Malaysian Customs Department (RMCD) |
| 2026-06-01 | Romania | VAT | Romania's Law No. 88/2026 (Monitorul Oficial No. 459, 29 May 2026) narrows the scope of the mandatory RO e-Factura system: individuals identified only by personal numeric code (CNP), copyright-income earners, farmers under the special VAT regime, and foreign c | in-force | — | CECCAR (Corpul Expertilor Contabili si Contabililor Autorizati din Ro… |
| 2026-06-01 | Spain | VAT | The temporary reduced 10% VAT rate on electricity and natural gas supplies introduced by Real Decreto-ley 7/2026 reverted automatically to the standard 21% rate from 1 June 2026, after final April 2026 CPI data triggered the decree's expiry condition; the redu | in-force | — | Agencia Tributaria (AEAT) |
| 2026-06-01 | Uzbekistan | VAT | Presidential Decree No. UP-100 of Uzbekistan introduces an optional simplified 6% VAT rate for businesses in public catering, retail trade, and services sectors, in place of the standard 12% VAT plus corporate income tax. | enacted | — | Gazeta.uz |
| 2026-06-01 | Uzbekistan | VAT | Uzbekistan raised the annual turnover threshold for mandatory transition to the standard VAT and corporate income tax regime from 1 billion UZS to 5 billion UZS (approximately USD 417,000), effective 1 June 2026. | enacted | — | Gazeta.uz |
| 2026-06-02 | Chile | VAT | SII Resolución Exenta N° 69, issued 2 June 2026, enables non-resident operators of online betting, gambling and casino platforms without domicile or residence in Chile to register and pay IVA Digital on services provided to Chilean users via Form F129 / the IV | enacted | — | Servicio de Impuestos Internos (SII), Chile |
| 2026-06-02 | Guatemala | VAT | From 2 June 2026, the SAT-2237 IVA General monthly VAT return (along with ISR forms SAT-1311, SAT-1361, SAT-1411 and ISO SAT-1608) must be filed exclusively through SAT's Agencia Virtual; these forms were disabled on the public DeclaraGuate portal for 6,438 sp | in-force | — | Superintendencia de Administración Tributaria (portal.sat.gob.gt) |
| 2026-06-02 | Philippines | VAT | The Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 59-2026 on 2 June 2026, clarifying the VAT-on-digital-services rules under Republic Act No. 12023 and Revenue Regulations No. 3-2025: non-resident digital service providers must regist | in-force | — | Bureau of Internal Revenue (BIR), Philippines |
| 2026-06-11 | Bangladesh | VAT | SRO No. 146-Ain/2026/351-Mushak exempts VAT above 7.5% at the local production stage for refrigerators, freezers, air conditioners and compressors (HS headings 84.14, 84.15 and 84.18), and fully exempts VAT on the raw materials and spare parts used to make the | enacted | Correct the effective date in system configuration to 11 June 2026, and confirm BIDA producer registration and the in-house machinery and 30% value-addition co… | National Board of Revenue / Internal Resources Division, Ministry of… |
| 2026-06-11 | Bangladesh | VAT | SRO No. 156-Ain/2026/11/Customs, issued jointly under section 25(1) of the Customs Act 2023 and section 126(1) of the VAT and Supplementary Duty Act 2012, fully exempts customs duty and value added tax on approximately 111 technical-grade active-ingredient che | enacted | Correct the effective date in compliance tracking to 11 June 2026, confirm whether imported raw-material HS codes fall in Table 1 (full duty and VAT exemption)… | National Board of Revenue / Internal Resources Division, Ministry of… |
| 2026-06-11 | Morocco | VAT | Morocco requires non-resident providers (without a Moroccan establishment) of dematerialised remote/digital services to non-VAT-liable Moroccan customers to register on the DGI's dedicated electronic platform ("Taxation on digital services"), obtain a Moroccan | in-force | — | Direction Générale des Impôts (tax.gov.ma) |
| 2026-06-15 | Nepal | VAT | Nepal's Finance Act 2083 added a new subsection (1kha) to Section 7 of the Value Added Tax Act 2052, establishing a VAT collection procedure specifically for ride-sharing service operators and their affiliated drivers. | enacted | Ride-sharing platform operators and affiliated drivers in Nepal should review the new VAT collection guidelines under Finance Act 2083 (Section 7(1kha) of the… | Inland Revenue Department, Nepal |
| 2026-06-20 | Mauritius | VAT | In the Budget 2026-2027 (presented 19 June 2026), excise duty on tobacco and hard liquor rose 10% and the sugar levy rose from 12 to 15 cents per gram, both effective 20 June 2026; electronic books were exempted from VAT and common salt zero-rated, with online | enacted | — | Mauritius National Assembly / Ministry of Finance |
| 2026-06-20 | Vietnam | VAT | Decree 144/2026/ND-CP (signed 5 May 2026) amends Decree 181/2025/ND-CP (as amended by Decree 359/2025/ND-CP) detailing the VAT Law: it adds person-related insurance services (including life, health, student/educational, and agricultural insurance) to the VAT-e | enacted | — | Co so du lieu van ban quy pham phap luat - Chinh phu (vanban.chinhphu… |
| 2026-06-23 | Chile | VAT | Chile's SII issued Resolucion Exenta SII N.83 (23 June 2026), establishing a new voluntary regime of full VAT withholding ('cambio total del sujeto de derecho del IVA') for agricultural support and post-harvest services (SII activity codes 016100, 016300) and | enacted | No action — monitoring only. | Servicio de Impuestos Internos (SII), Chile |
| 2026-06-25 | Bhutan | GST | The Goods and Services Tax (Amendment) Act of Bhutan 2026 adds fresh butter, further categories of rice, further categories of cooking oils and automatic wheelchairs to the list of exempt supplies in Schedule IV(C) of the GST Act of Bhutan 2020. | in-force | Update Bhutan GST product configuration to exempt fresh butter, the added rice and cooking-oil categories and automatic wheelchairs, for both domestic supply a… | Department of Revenue and Customs, Ministry of Finance, Royal Governm… |
| 2026-06-25 | Isle of Man | VAT | The Isle of Man Treasury introduced a temporary reduced VAT rate of 5% (from 20%) on children's meals served in restaurants, children's and family tickets for cinemas, theatres, concerts and shows, and admission to specified family attractions, mirroring the e | in-force | — | Isle of Man Government (Treasury) |
| 2026-06-25 | United Kingdom | VAT | HMRC published Revenue & Customs Brief 5 (2026) introducing a temporary reduced VAT rate of 5% (down from the 20% standard rate) on children's meals at catering establishments, children's admission tickets, and admissions to qualifying family attractions (amus | enacted | — | GOV.UK / HM Revenue & Customs |
| 2026-06-30 | Saudi Arabia | VAT | ZATCA set the criteria for Wave 24 of the Phase 2 (Integration) e-invoicing mandate: all taxpayers whose VAT-taxable revenue exceeded SAR 375,000 in 2022, 2023 or 2024 must integrate their e-invoicing systems with the Fatoora platform by no later than 30 June | enacted | — | Zakat, Tax and Customs Authority (ZATCA) |
| 2026-06-30 | Sri Lanka | VAT | CORRECTION to the W18 report: the VAT (Amendment) Bill's proposed cut of the general annual VAT registration threshold from LKR 60 million to LKR 36 million (with a matching LKR 9 million per-quarter test) was dropped before enactment. | enacted | No action -- supersedes W18's incorrect threshold-cut entry; correct the tax-changes record so downstream users are not told the threshold dropped to LKR 36 mi… | Inland Revenue Department, Sri Lanka (IRD) / Department of Government… |
| 2026-06-30 | Sri Lanka | VAT | CORRECTION to the W18 report's instrument identity for all three Sri Lanka VAT entries: the correct bill number is Bill No. 65 (Parliament of Sri Lanka bill G6427, published in the Gazette 29 April 2026, presented to Parliament 19 May 2026), not 'Bill No. 31' | enacted | Correct the instrument identifier on all three W18 Sri Lanka VAT entries from 'Bill No. 31' / LK-OTHER-NO31-2026 to Bill No. 65, and record the enacted instrum… | Inland Revenue Department, Sri Lanka (IRD) / Department of Government… |
July 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-07-01 | Argentina | VAT | Argentina's tax authority ARCA published General Resolution 5866/2026 (Boletin Oficial, 29 June 2026), reorganising the electronic-invoicing regime: it repeals RG 5824/2026 (before it took full effect) together with RG 2668 and RG 2719, consolidates the specia | enacted | — | Consejo Profesional de Ciencias Economicas de Cordoba |
| 2026-07-01 | Austria | VAT | Austria introduced a new super-reduced VAT rate of 4.9% (down from the 10% reduced rate) on supplies and imports of certain staple foods - milk, butter, fresh eggs, fresh and frozen vegetables and selected fruit, rice, wheat flour and semolina, plain uncooked | in-force | — | Bundesgesetzblatt / RIS (Rechtsinformationssystem des Bundes) |
| 2026-07-01 | Bangladesh | VAT | The Finance Act 2026 (Act No. 96 of 2026) substitutes section 63(1) of the Value Added Tax and Supplementary Duty Act 2012 with effect from 1 July 2026, changing how Turnover Tax is charged on enlisted persons. | in-force | Update Turnover Tax calculations for Bangladeshi enlisted persons (turnover between BDT 3,000,000 and BDT 8,000,000) from 3% to 4% of turnover for periods from… | Bangladesh Gazette Extraordinary / National Board of Revenue |
| 2026-07-01 | Bangladesh | VAT | The Finance Act 2026 (Act No. 96 of 2026), gazetted 30 June 2026, inserts a new sub-section (3) into Section 4 of the Value Added Tax and Supplementary Duty Act 2012, making a Business Identification Number (BIN) or a listing certificate a mandatory preconditi | in-force | Confirm the Bangladeshi entity's BIN or listing certificate is on file before any bank or NBFI account action, loan, trade-licence renewal, MFS merchant onboar… | Bangladesh Gazette Extraordinary / National Board of Revenue |
| 2026-07-01 | Bangladesh | VAT | The Finance Act 2026 substitutes Section 20 of the Value Added Tax and Supplementary Duty Act 2012. | in-force | Configure accounts-payable and tax-engine processes so that any bank or foreign-exchange dealer payment for an imported service withholds and deposits 15% VAT… | Bangladesh Gazette Extraordinary / National Board of Revenue |
| 2026-07-01 | Bangladesh | VAT | The Finance Act 2026 substitutes Section 64 of the Value Added Tax and Supplementary Duty Act 2012, moving VAT return (dakhilpatra) filing from monthly to quarterly. | in-force | Reconfigure the Bangladesh VAT filing calendar from monthly to quarterly returns due within 15 days of the end of each three-month tax period, or 20 days for g… | Bangladesh Gazette Extraordinary / National Board of Revenue |
| 2026-07-01 | Botswana | VAT | BURS published a Public Notice revising the list of foodstuffs subject to VAT at a zero rate under the Value Added Tax (VAT) Act, 2026, which commenced 1 July 2026. | in-force | Update POS/ERP tax codes and retail pricing for the revised zero-rated foodstuffs list without delay (effective 1 July 2026, notice issued 9 July 2026). | Botswana Unified Revenue Service (BURS) |
| 2026-07-01 | Brazil | VAT | Under Brazil's dual-VAT reform (Lei Complementar No. 214/2025), Receita Federal confirms that from July 2026, individual persons (pessoas fisicas) who are taxpayers of CBS and/or IBS must register for a CNPJ, solely to facilitate CBS/IBS assessment (this regis | enacted | Register any individual (pessoa fisica) who is a CBS/IBS taxpayer for a CNPJ before their next taxable CBS/IBS operation from July 2026. | Receita Federal do Brasil |
| 2026-07-01 | Burkina Faso | VAT | Burkina Faso's 2026 Finance Law (adopted 27 December 2025) introduced the Facture Électronique Certifiée (FEC), an approved certified electronic invoice system replacing the previous standardised paper invoice (in force since 2017). | enacted | — | Direction Générale des Impôts (DGI), Burkina Faso |
| 2026-07-01 | Burundi | VAT | Burundi's Budget Law for financial year 2026/2027 (Loi n° 1/10 of 30 June 2026) sets the compulsory VAT registration threshold at FBU 25,000,000 of annual taxable turnover, reduced from FBU 100,000,000, and sets the optional VAT registration threshold at FBU 5 | in-force | Reassess Burundian VAT registration for any entity with annual taxable turnover at or above FBU 25,000,000 — the threshold is a quarter of its previous level. | Office Burundais des Recettes (OBR) / République du Burundi |
| 2026-07-01 | Canada | sales tax | Manitoba expanded its Retail Sales Tax (RST) exemption to cover additional food and beverages sold at grocery stores (including previously taxable prepared foods, snack foods and carbonated beverages), effective 1 July 2026. | in-force | Reclassify grocery-store prepared foods, snack foods and carbonated beverages as RST-exempt in Manitoba POS/tax-engine configurations (in force since 1 July 20… | Manitoba Finance, Taxation Division |
| 2026-07-01 | Congo (Brazzaville) | VAT | Congo-Brazzaville enacted Décret n°2026-101 of 31 March 2026 establishing the Système de Facturation Électronique Certifié (SFEC). | enacted | — | Ministère des Finances, du Budget et du Portefeuille Public, Républiq… |
| 2026-07-01 | Denmark | VAT | Under the Bookkeeping Act phase-in, from the scheduled 1 July 2026 go-live entities using a registered digital bookkeeping system are by default registered in the NemHandel register and issue invoices as e-invoices (OIOUBL/Peppol BIS) unless they actively opt | enacted | — | Erhvervsstyrelsen (Danish Business Authority) |
| 2026-07-01 | Denmark | VAT | The Danish government's 2026 budget proposal (FFL26) would cut VAT on books to 0% - covering printed books, and e-books and audiobooks with an ISBN, as well as printed sheet music - down from the 25% standard rate; time-limited streaming subscriptions are excl | proposed | — | Skatteministeriet (Danish Ministry of Taxation) |
| 2026-07-01 | DR Congo | VAT | Under Instruction No. 0339 (Finance Act 2024 framework), cross-border digital services supplied by non-resident providers to DRC customers are subject to 16% VAT with no registration threshold. | enacted | — | Sovos (citing DGR Instruction No. 0339) |
| 2026-07-01 | European Union | Customs/Import | The EU will abolish the EUR 150 customs-duty exemption for low-value consignments and apply a temporary flat customs duty of EUR 3 per item on goods valued up to EUR 150 sold to consumers, from 1 July 2026 until 1 July 2028. | enacted | — | European Commission — Taxation and Customs Union |
| 2026-07-01 | Gabon | VAT | Gabon's Finance Law 2026 (Loi n°041/2025, Journal Officiel n°96-quater du 30 décembre 2025) introduced mandatory e-invoicing via the DGI DIGITAX platform. | enacted | — | Gouvernement de la République Gabonaise |
| 2026-07-01 | Hungary | VAT | Hungary's Ministry of Finance announced in late June 2026 that it will submit a bill to Parliament so that the stricter invoice-level 'M-sheet' (M-lap) VAT-deduction reporting rules enacted by Act LXXXIII of 2025 - technically due to take effect on 1 July 2026 | proposed | — | NAV (Hungarian Tax and Customs Administration) / Ministry of Finance |
| 2026-07-01 | India | GST | The Goods and Services Tax Network (GSTN) issued an advisory revising the timeline for amending a taxpayer's Aggregate Annual Turnover (AATO) for FY 2025-26: the amendment window is now 1-31 July 2026 (previously a May-only window), with tax-officer review fro | in-force | — | GSTN (Goods and Services Tax Network) |
| 2026-07-01 | Ireland | VAT | Finance Act 2025 (Act No. 18 of 2025), section 71, amends section 46 of the VAT Consolidation Act 2010 so that from 1 July 2026 the 9% second reduced rate of VAT applies to food and drink for human consumption supplied as part of a restaurant, catering or hot | enacted | — | Irish Statute Book (electronic Irish Statute Book, Office of the Atto… |
| 2026-07-01 | Italy | VAT | The Council of the European Union approved a Council Implementing Decision extending Italy's VAT split-payment derogation, Implementing Decision (EU) 2017/784, which derogates from Articles 206 and 226 of Directive 2006/112/EC for supplies to public authoritie | enacted | No action — monitoring only. | Council of the European Union |
| 2026-07-01 | Kenya | VAT | The Finance Act 2026 was signed into law on 23 June 2026 and, from 1 July 2026, applies 16% VAT to digital financial-platform services previously exempt - money transfer, payment processing, settlement, merchant acquiring, payment gateway and aggregation servi | enacted | — | National Council for Law Reporting (Kenya Law) |
| 2026-07-01 | Kenya | VAT | Kenya’s Finance Act, 2026 (Act No. 19 of 2026, signed into law on 23 June 2026) inserts subsections (5A) and (5B) into section 13 of the VAT Act, CAP 476. | in-force | Reconfigure VAT invoicing for Kenyan labour-outsourcing and staffing engagements so that only the service fee or margin is subject to VAT, excluding pass-throu… | National Council for Law Reporting (Kenya Law) |
| 2026-07-01 | Latvia | VAT | The Saeima adopted amendments to the Value Added Tax Law on 3 December 2025 introducing a one-year pilot under which a 12% reduced VAT rate (down from the 21% standard rate) applies to certain basic food products - bread, fresh sterilised or pasteurised cow's, | enacted | — | Saeima (Parliament of the Republic of Latvia) |
| 2026-07-01 | Liberia | VAT | Liberia's VAT registration window opens 1 July 2026 and runs to 31 December 2026, ahead of the VAT system launch on 1 January 2027 at an 18% standard rate, replacing the current GST. | enacted | — | Liberia Revenue Authority |
| 2026-07-01 | Lithuania | VAT | Law No. XV-984, adopted on 4 June 2026, amends Article 115(17) of the Lithuanian Law on Value Added Tax (No. IX-751) to align the import VAT payment deadline with customs-duty rules under the Union Customs Code (Regulation (EU) No 952/2013) from 1 July 2026. | enacted | Importers into Lithuania using the special import VAT procedure should move import VAT payment scheduling onto the customs-duty calendar — on release, or the 1… | e-TAR — Teisės aktų registras (Lithuanian official legislation regist… |
| 2026-07-01 | Malaysia | SST | Malaysia's MyInvois Phase 4 relaxation period for taxpayers with annual turnover between RM1m and RM5m ends 30 June 2026; from 1 July 2026 these taxpayers must issue e-invoices in real time via the LHDN MyInvois portal with no further grace. | enacted | — | Inland Revenue Board of Malaysia (LHDN) |
| 2026-07-01 | Malaysia | Service Tax | Royal Malaysian Customs Department Service Tax Policy No. 3/2026, dated 24 June 2026, provides that maintenance charges and sinking fund contributions charged by a Joint Management Body or Management Corporation to property owners are not subject to service ta | enacted | Malaysian Joint Management Bodies and Management Corporations should stop charging service tax on maintenance charges and sinking fund contributions for non-re… | Royal Malaysian Customs Department (RMCD) |
| 2026-07-01 | Morocco | VAT | Under Finance Law 50-25 (Dahir 1-25-67, Bulletin Officiel 7465-bis, 16 December 2025), VAT withholding at source on services begins Phase 1 on 1 July 2026: banks, insurers and firms with turnover of at least MAD 500 million must withhold 75% of the VAT due on | enacted | — | Secretariat General du Gouvernement du Maroc |
| 2026-07-01 | Nigeria | VAT | Under the Nigeria Revenue Service (NRS) phased rollout of the Merchant Buyer Solution (MBS) national e-invoicing / Electronic Fiscal System, set out in an NRS public notice issued February 2026, mandatory e-invoicing for medium taxpayers (annual turnover NGN 1 | enacted | — | Nigeria Revenue Service (NRS), nrs.gov.ng |
| 2026-07-01 | Norway | VAT | Under VAT amendments adopted by the Storting in December 2025 (Prop. 1 LS (2025-2026), the 2026 National Budget tax bill), from 1 July 2026 remotely deliverable services acquired by an establishment of a multi-location entity (MLE) located outside Norway are s | enacted | — | Finansdepartementet / regjeringen.no (Norwegian Ministry of Finance) |
| 2026-07-01 | Pakistan | Sales Tax | The Finance Act 2026-27, signed by the President on 26 June 2026 and effective 1 July 2026, expands the Sales Tax Act 1990 Third Schedule (retail-price-basis sales tax) to confectionery, pasta, sauces, plastics, utensils, sanitary items, cosmetics, footwear an | enacted | — | Federal Board of Revenue (FBR), Pakistan |
| 2026-07-01 | Peru | VAT | SUNAT Resolucion de Superintendencia N.000047-2026/SUNAT regulates the payment and/or compensation of IGV and IPM levied on the utilization in Peru of services provided by non-domiciled suppliers: taxpayers are no longer required to file a determinative return | enacted | — | Diario Oficial El Peruano (SUNAT) |
| 2026-07-01 | Portugal | VAT | Portaria n.º 298/2026/1, published in the Diário da República on 16 July 2026, approves revised models for the Portuguese periodic VAT return, Annex R and the regularisation annexes for fields 40 and 41. | enacted | Portuguese VAT filers, and VAT groups in particular, should update return-preparation and reporting software to the new periodic VAT return and Annex R models… | Diário da República — Ministério das Finanças / Autoridade Tributária… |
| 2026-07-01 | Spain | VAT | Real Decreto-ley 18/2026 (Boletín Oficial del Estado, published 30 June 2026) introduced a phased reduction of the Impuesto sobre Hidrocarburos (Hydrocarbon Tax) on gasoline and diesel — EUR 0.15/litre in July 2026, EUR 0.10/litre in August 2026 and EUR 0.05/l | enacted | Update Spanish motor-fuel VAT to 21% and apply the new phased Hydrocarbon Tax discounts (EUR 0.15/L Jul, EUR 0.10/L Aug, EUR 0.05/L Sep 2026, subject to CPI-tr… | Boletín Oficial del Estado (BOE) |
| 2026-07-01 | Sri Lanka | VAT | CORRECTION to the W18 report: the enacted Value Added Tax (Amendment) Act, No. 14 of 2026 (certified 30 June 2026) sets the non-resident digital-services VAT registration trigger at LKR 60 million in a trailing 12-month period OR LKR 15 million in any calendar | enacted | Correct the tax-changes record to LKR 60 million (12-month) / LKR 15 million (quarterly) for non-resident digital-service-provider VAT registration in Sri Lank… | Inland Revenue Department, Sri Lanka (IRD) / Department of Government… |
| 2026-07-01 | Sri Lanka | VAT | Sri Lanka VAT (Amendment) Bill No. 31, gazetted 29 April 2026, raises the VAT rate on financial services from 18% to 20.5% effective 1 July 2026 for banks and financial institutions, consolidating the previous 18% VAT and the 2.5% Social Security Contribution | enacted | — | Parliament of Sri Lanka |
| 2026-07-01 | Sri Lanka | VAT | Sri Lanka VAT (Amendment) Bill No. 31, gazetted 29 April 2026, reduces the annual VAT registration threshold from LKR 60 million to LKR 36 million, effective 1 July 2026. | enacted | — | Parliament of Sri Lanka |
| 2026-07-01 | Sri Lanka | VAT | Sri Lanka's Inland Revenue Department implemented a revised, legally binding VAT Tax Invoice format and specification (issued under the VAT Act No. 14 of 2002 via Gazette Extraordinary No. 2481/22 of 27 March 2026), mandating a 'TAX INVOICE' header, prescribed | in-force | Update invoicing templates/ERP systems to the mandatory Tax Invoice format (header, TIN fields, YYMMM_QQQQ_XXXXX serial numbering, dual dates, VAT value breakd… | Inland Revenue Department, Sri Lanka |
| 2026-07-01 | Sweden | VAT | On 6 May 2026 the Riksdag voted in favour of the Government's proposal for tougher rules against VAT fraud; from 1 July 2026 the Swedish Tax Agency (Skatteverket) may perform additional checks on VAT-registration applications, reject applications or cancel an | enacted | — | Sveriges riksdag (riksdagen.se) |
| 2026-07-01 | Sweden | VAT | Sweden reduced the VAT rate on admission to dance events from 25% to 6%, aligning with the existing 6% rate for concerts, theatre and ballet. | enacted | — | Sveriges riksdag |
| 2026-07-01 | Sweden | VAT | From 1 July 2026 Sweden grants Skatteverket new anti-VAT-fraud powers: to refuse or cancel VAT registrations on fraud-risk grounds, mark a VAT number invalid in the EU VIES system, and withhold excess input VAT credits pending investigation. | enacted | — | Sveriges riksdag |
| 2026-07-01 | Taiwan | VAT | Under the Ministry of Finance 'Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online' (promulgated 10 September 2025), domestic content creators (influencers) who sell goods or provide services on | in-force | — | Ministry of Finance, R.O.C. (mof.gov.tw) |
| 2026-07-01 | Tanzania | VAT | Tanzania's Finance Act 2026 amended Section 51 of the Value Added Tax Act (CAP 148) to introduce a marketplace 'deemed supplier' rule: where an electronic service is supplied to an unregistered person in Mainland Tanzania by a digital intermediary (online inte | in-force | Digital marketplaces/platforms facilitating electronic services to unregistered Tanzanian consumers must register and account for Tanzania VAT as deemed suppli… | United Republic of Tanzania - Special Gazette No. 8 Vol. 107 (Governm… |
| 2026-07-01 | Tanzania | VAT | Tanzania's Finance Act 2026 added new VAT exemptions to the Second Schedule (Part II) of the VAT Act CAP 148: imports of Liquefied Petroleum Gas (LPG) Smart Meters (HS Code 9028.10.00) by a licensed LPG distributor, and imports of electric vehicle charging sta | in-force | LPG distributors and licensed EV charging service providers importing qualifying equipment should apply the new VAT exemption from 1 July 2026. | United Republic of Tanzania - Special Gazette No. 8 Vol. 107 (Governm… |
| 2026-07-01 | Tanzania | VAT | Tanzania's Finance Act 2026 amended Section 71 of the VAT Act (CAP 148): a VAT withholding agent must now file a dedicated monthly withholding VAT statement with the Commissioner within ten days of the month following the tax period, and pay withheld VAT withi | in-force | VAT withholding agents in Tanzania must begin filing the new monthly withholding VAT statement and apply the differentiated 15%/12% withholding rates from 1 Ju… | United Republic of Tanzania - Special Gazette No. 8 Vol. 107 (Governm… |
| 2026-07-01 | Uganda | VAT | Uganda's Value Added Tax (Amendment) Act, 2026 raises the VAT registration threshold from UGX 150 million to UGX 250 million in annual taxable turnover, effective 1 July 2026. | enacted | — | EY Tax News |
| 2026-07-01 | United Arab Emirates | VAT | The UAE opened the pilot phase of its national e-invoicing system on 1 July 2026, with a selected Taxpayer Working Group and voluntary adoption available to any business from that date. | in-force | — | UAE Ministry of Finance |
| 2026-07-01 | United States | Sales Tax | Utah Senate Bill 162 (Online Sales Tax Amendments), signed on 23 March 2026, extends Utah state sales and use tax from 1 July 2026 to access to streaming digital content — digital audiovisual works, digital audio works, digital books and gaming services — and | in-force | If you sell streaming content, digital goods or SaaS into Utah, enable Utah sales tax on those product codes from 1 July 2026 and re-test economic nexus now th… | Utah State Legislature |
| 2026-07-01 | United States (Colorado) | Retail Delivery Fee | Colorado's state Retail Delivery Fee rises from USD 0.28 to USD 0.31 per retail delivery from 1 July 2026 — its annual inflation adjustment — and applies at the new rate through June 2027. | in-force | — | Colorado Department of Revenue |
| 2026-07-01 | United States (Illinois) | Sales Tax | From 1 July 2026 numerous Illinois municipalities and counties impose a new local 1% grocery occupation tax — replacing the statewide 1% grocery tax abolished on 1 January 2026 — alongside a wider wave of local sales-tax rate changes detailed in Illinois Depar | in-force | — | Illinois Department of Revenue |
| 2026-07-01 | Vietnam | VAT | The Government of Vietnam issued Decree No. 254/2026/ND-CP detailing certain articles of, and implementing measures for, Tax Administration Law No. 108/2025/QH15 on electronic invoices and electronic documents. | in-force | Review Vietnamese e-invoice issuance and archiving against Decree 254/2026/ND-CP, which has applied since 1 July 2026, and confirm your provider has updated to… | Chinhphu.vn (Government of Vietnam policy portal) |
| 2026-07-01 | Vietnam | VAT | Circular 84/2026/TT-BTC of the Ministry of Finance, signed 30 June 2026 and published in Công Báo No. 436 of 25 July 2026, establishes an electronic system for refunding VAT on goods bought in Vietnam and carried out of the country by foreigners and overseas V | in-force | Retailers registered in the Vietnamese traveller VAT-refund scheme should confirm their invoicing and refund-declaration flows meet the electronic requirements… | Công Báo — Official Gazette of the Government of Vietnam |
| 2026-07-03 | Türkiye | Special Consumption Tax | Presidential Decision No. 11488, published in Resmî Gazete No. 33299 (Mükerrer) on 3 July 2026, amends the fuel-product Special Consumption Tax (ÖTV) amount table set by Decision No. 10995 of 4 March 2026 for goods in List I, Schedule A of ÖTV Law No. 4760, an | enacted | Update Turkish fuel ÖTV amounts to the Decision No. 11488 table from 3 July 2026 and suppress the usual July index-based revaluation for the July–December 2026… | Resmî Gazete, T.C. Cumhurbaşkanlığı |
| 2026-07-04 | Russia | VAT | Federal Law No. 228-FZ of 4 July 2026 amends Article 145 of Part Two of the Tax Code of the Russian Federation, which relieves taxpayers on the simplified taxation system of VAT obligations below an income threshold. | in-force | Update Russian VAT-registration monitoring so the simplified-regime income threshold holds at RUB 20 million through 2028 (2029 for the paragraph 5 test) inste… | Официальный интернет-портал правовой ин формации (publication.pravo.go… |
| 2026-07-06 | Qatar | Excise Tax | Qatar's General Tax Authority implemented a tiered volumetric excise tax mechanism on sweetened drinks under Law No. (2) of 2026, amending certain provisions of the Excise Tax Law, effective 6 July 2026. | in-force | If you hold or import sweetened drinks in Qatar, recalculate excise on a sugar-content basis and file the transitional stock return through Dhareeba by approxi… | General Tax Authority (Qatar) |
| 2026-07-07 | Malaysia | SST | The Inland Revenue Board of Malaysia launched the e-Invoice Special Voluntary Disclosure Programme (Program Khas Pengakuan Sukarela e-Invois) on 7 July 2026, running to 31 December 2027. | in-force | Review historical e-Invoice submissions for gaps and errors and file voluntary corrections through MyInvois before 31 December 2027 to obtain the penalty waive… | Lembaga Hasil Dalam Negeri Malaysia (HASiL) |
| 2026-07-09 | Kosovo | VAT | The Kosovo Tax Administration (ATK) published a new version of its EDI Electronic System on 9 July 2026, adding a 'Request for Fiscalization' e-service that issues a Unique Fiscalization Code to taxpayers transitioning to Electronic Fiscal Software (EFS), a pr | in-force | — | Administrata Tatimore e Kosoves (Kosovo Tax Administration) |
| 2026-07-09 | Mexico | VAT | The Primera Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2026, published in the Diario Oficial de la Federación on 9 July 2026, amends rule 12.1.9 to merge the monthly IVA declaration for digital services under article 18-D of the Ley de | enacted | Non-resident digital-platform operators in Mexico should switch to the consolidated IVA/IEPS monthly filing under the amended rule 12.1.9, and review CFDI issu… | Diario Oficial de la Federación — Servicio de Administración Tributar… |
| 2026-07-13 | Bolivia | VAT | Bolivia's SIN issued RND N.102600000025 (La Paz, 13 July 2026), amending Article 38.II of RND N.102100000011 (Sistema de Facturacion) to add a new procedure allowing taxpayers to request cancellation ('ANULADO') of fiscal documents after the normal day-9-of-fo | in-force | No action — monitoring only. | Servicio de Impuestos Nacionales (SIN), Bolivia |
| 2026-07-13 | Malta | VAT | The Malta Tax and Customs Administration published Guidelines on Issuing a Fiscal Receipt Using a Fiscal Cash Register as an Article 11 Exempt SME, dated 13 July 2026. | in-force | Maltese article 11 exempt SMEs must reconfigure fiscal cash registers to print 'EXP' before the VAT registration number and to mark exempt-without-credit lines… | Malta Tax and Customs Administration (MTCA) |
| 2026-07-14 | United Arab Emirates | VAT | FTA Directive on Tax Transactions No. 4 of 2026, issued 14 July 2026, provides that services connected with a life insurance or life reinsurance contract are treated as forming part of the VAT-exempt supply of life insurance, provided the services are necessar | enacted | Review life insurance and reinsurance fee and charge treatment against the Directive's bundling test and reclassify any fees that qualify as part of the exempt… | Federal Tax Authority (UAE) |
| 2026-07-15 | Bolivia | VAT | Bolivia's Servicio de Impuestos Nacionales (SIN) issued Resolucion Normativa de Directorio (RND) N.102600000026 (La Paz, 15 July 2026), amending Article 25.IX of RND N.102100000011 (Sistema de Facturacion) to require that fiscal documents issued in foreign cur | in-force | Update invoicing/ERP systems used for foreign-currency fiscal documents in Bolivia to capture the Banco Central de Bolivia's daily Tipo de Cambio Oficial, effe… | Servicio de Impuestos Nacionales (SIN), Bolivia |
| 2026-07-17 | Nepal | VAT | The Finance Bill 2083, approved by Nepal's House of Representatives on 19 June 2026, introduces 5% VAT on electricity supplied to final consumers above 50 units per month (first 50 units exempt) and 5% VAT on ride-hailing/ride-sharing platform services collect | enacted | — | Nepal House of Representatives |
| 2026-07-17 | South Africa | VAT | SARS issued Interpretation Note 31 (Issue 5), dated 17 July 2026, 'Documentary proof required for the zero-rating of goods or services', updating Tables A and B of acceptable documentary proof for supplies zero-rated under sections 11(1) and 11(2) of the VAT A | in-force | Update going-concern sale files to retain the sale contract, the tax invoice and the recipient's VAT Notice of Registration, per Interpretation Note 31 (Issue… | South African Revenue Service (SARS) |
| 2026-07-17 | United Arab Emirates | VAT | The UAE Federal Tax Authority issued Directive on Tax Transactions No. 3 of 2026 on the method of converting the value of digital currencies into AED, published on the FTA legislation portal with a document date of 17 July 2026. | enacted | UAE taxable persons that receive consideration in digital currency should obtain FTA Directive No. 3 of 2026 and align their AED conversion and record-keeping… | UAE Federal Tax Authority |
| 2026-07-20 | United Arab Emirates | VAT | FTA Directive on Tax Transactions No. 5 of 2026, issued 20 July 2026, sets the method for valuing deemed supplies of services under Article 37 of the VAT Law. | enacted | Apply the Article 37 costing methodology — open market value less profit margin, scaled by the input-tax-bearing cost share — when valuing deemed supplies of s… | Federal Tax Authority (UAE) |
| 2026-07-24 | Belarus | VAT | Council of Ministers Resolution No. 369 of 23 July 2026, published on the National Legal Internet Portal on 24 July 2026 (reference 6-1/56148), grants legal entities an interest-free deferral of import VAT of up to three months from the day following release o | in-force | Belarusian importers should assess whether to lodge security and claim the interest-free three-month import VAT deferral via the customs declaration; the facil… | National Legal Internet Portal of the Republic of Belarus (pravo.by) |
| 2026-07-25 | Montenegro | VAT | Montenegro's Parliament adopted a new Law on Value Added Tax (Zakon o porezu na dodatu vrijednost), published in the Official Gazette of Montenegro No. 104/2026 (registry number 1865) on 17 July 2026 and in force from 25 July 2026. | in-force | Re-base any Montenegrin VAT analysis on the consolidated Law published at Official Gazette 104/2026 — the previous VAT Law's Rulebook and its eighteen amending… | Službeni list Crne Gore (Official Gazette of Montenegro) |
| 2026-07-29 | Egypt | VAT | Law No. 149 of 2026 amending the VAT Law issued by Law No. 67 of 2016 was published in the Egyptian Official Gazette, issue No. 30 bis (a), on 28 July 2026 and applies from the day following publication. | in-force | Reconfigure Egyptian VAT rate tables so machinery, equipment and medical devices used in production carry 5% rather than 14%, excluding buses and passenger car… | Egyptian Tax Authority (ETA) / Al-Jarida Al-Rasmiya |
| 2026-07-29 | France | VAT | Décret n° 2026-677 du 27 juillet 2026, published in JORF n°0174 of 28 July 2026 and in force from 29 July 2026, amends Annexe II of the Code général des impôts to remove the Portail Public de Facturation as a reception and routing channel, replacing the phrase | in-force | Confirm your accredited platform (plateforme agréée) designation before the 1 September 2026 mandate start — the PPF no longer exists as a routing alternative… | Journal officiel de la République française / Légifrance |
| 2026-07-29 | France | VAT | The DGFiP published on 29 July 2026 revised administrative doctrine on the VAT rate applicable to transactions involving books (BOI-TVA-LIQ-30-10-40), open to public consultation until 30 September 2026. | in-force | Publishers and audiobook producers applying the French reduced rate to book-related supplies should re-read BOI-TVA-LIQ-30-10-40 as revised, and note the doctr… | DGFiP — BOFiP (Bulletin Officiel des Finances Publiques — Impôts) |
| 2026-07-29 | United Kingdom | VAT | The Value Added Tax (Amendment) Regulations 2026 (S.I. 2026/765) raised the Capital Goods Scheme minimum threshold for land, buildings and civil engineering works from GBP 250,000 to GBP 600,000, and removed computers and computer equipment from the list of Pa | in-force | Update Capital Goods Scheme asset registers and adjustment workpapers to the GBP 600,000 threshold and stop tracking computers as Part 15 capital items for exp… | legislation.gov.uk / HM Revenue and Customs |
| 2026-07-31 | Hungary | VAT | The Hungarian Parliament adopted Act XXXV of 2026 on 28 July 2026, published in Magyar Közlöny 2026/102 on 30 July and in force from 31 July 2026. | enacted | No action — monitoring only. | Magyar Közlöny (Hungarian Official Gazette) |
August 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-08-01 | Argentina | VAT | ARCA General Resolution 5852/2026 postponed the entry into force of RG 5782/2025 and RG 5785/2025 (CAEA-as-contingency-only electronic invoicing regime) from 1 June 2026 to 1 August 2026; from 1 June 2026 no prior adhesion request is needed to use CAEA as a co | enacted | — | Boletín Oficial de la República Argentina |
| 2026-08-01 | Botswana | VAT | Under Botswana's Value Added Tax (Amendment) Act, 2025 (Act No. 16 of 2025), private medical services become taxable and prescription drugs move from VAT-exempt to zero-rated. | enacted | — | Botswana Unified Revenue Service (BURS) |
| 2026-08-01 | Brazil | CBS/IBS (VAT) | Under Brazil's dual-VAT reform (Complementary Law 214/2025), the 2026 pilot runs at a combined 1% test rate (0.9% CBS + 0.1% IBS). | enacted | — | Presidencia da Republica (Planalto) |
| 2026-08-01 | Congo (Brazzaville) | VAT | The Republic of Congo's Ministry of Finance, Budget and Public Portfolio confirmed that mandatory go-live of the Systeme de Facturation Electronique Certifiee (SFEC) - originally set for 1 July 2026 - has been postponed to Saturday, 1 August 2026. | enacted | Complete SFEC platform interconnection and certified-invoice testing before the revised 1 August 2026 mandatory go-live. | Ministere des finances, du budget et du portefeuille public (Republic… |
| 2026-08-01 | Croatia | Excise Duty | The Council of the European Union adopted an implementing decision on 10 July 2026 (Council document ST-10873/26) authorising Croatia, under Article 19 of Directive 2003/96/EC, to apply excise duty on motor fuels below the Directive's minimum levels: a reducti | enacted | Fuel suppliers in Croatia should prepare excise rate tables for a reduced-rate window running 1 August 2026 to 31 January 2027, and for reversion afterwards. | Council of the European Union |
| 2026-08-01 | India | GST | GSTN issued an advisory dated 17 June 2026 introducing changes to the e-Invoice API and the e-Way Bill-by-IRN API: capture of a 'Ship-to GSTIN' field becomes mandatory for Bill-to/Ship-to transactions (using 'URP' where the consignee is unregistered), and a ne | enacted | — | GSTN (Goods and Services Tax Network) |
| 2026-08-01 | Lesotho | VAT | Lesotho's Value Added Tax (E-Invoicing) Regulations, 2026, Legal Notice No. 25 of 2026, were published in Government Gazette Vol. 71, No. 26 on 27 March 2026 and entered into legal force on 1 April 2026. | enacted | — | Revenue Services Lesotho (RSL) |
| 2026-08-01 | Moldova | VAT | Moldova's Parliament adopted a law (approved 30 April 2026, promulgated 5 May 2026) phasing out the VAT and excise-duty exemptions previously enjoyed by companies based in the Transnistrian region on goods brought into Moldova-controlled territory. | enacted | — | Moldpres (Moldovan State News Agency) |
| 2026-08-01 | Oman | VAT | The Oman Tax Authority published an updated Fawtara e-invoicing FAQ dated 30 June 2026 setting out all four rollout phases: Phase 1, 100 OTA-selected large VAT-registered companies, from August 2026; Phase 2, all large VAT-registered companies, from February 2 | enacted | Omani large VAT-registered companies should confirm whether they are among the 100 taxpayers selected for Phase 1 in August 2026, and complete Peppol/PINT OM o… | Oman Tax Authority |
| 2026-08-01 | Serbia | VAT | Serbia's Ministry of Finance amended the Rulebook on Electronic Invoicing (Pravilnik o elektronskom fakturisanju), published in Službeni glasnik RS br. 71/2026 on 31 July 2026. | in-force | Review the amended advance-invoice correction and SEF outage-handling procedures now in force, and prepare ERP and SEF integration for Preliminary VAT Return (… | Ministarstvo finansija Republike Srbije (Službeni glasnik RS 71/2026) |
| 2026-08-01 | United Arab Emirates | VAT | The UAE Federal Tax Authority issued Directive on Tax Transactions No. 2 of 2026 on 8 July 2026, requiring a Person who ceases to be a member of a VAT Tax Group but remains a VAT Registrant to make adjustments in its own Tax Returns for Taxable Supplies made o | enacted | Where a UAE entity has left a VAT Tax Group but stays registered, make pre-exit supply and expense adjustments in its own returns from 1 August 2026 and retain… | Federal Tax Authority (UAE) |
| 2026-08-01 | United States (Illinois) | Sales Tax | The Illinois Department of Revenue opened a 2026 Remote Retailer Tax Amnesty Program: eligible remote retailers (those meeting the economic-nexus threshold) may file a single application through MyTax Illinois between 1 August and 31 October 2026 to settle unp | enacted | — | Illinois Department of Revenue |
| 2026-08-01 | United States (Illinois) | Sales Tax | Effective 1 August 2026 the Northern Illinois Transit Authority (NITA, formerly the Regional Transportation Authority) occupation and use tax rate increased by 0.25% in Cook, DuPage, Kane, Lake, McHenry and Will counties. | in-force | Update POS and tax-engine NITA occupation and use tax rates for Cook County (1.25% general merchandise, 1.50% qualifying groceries and drugs, 1.25% titled prop… | Illinois Department of Revenue |
| 2026-08-01 | United States (Kentucky) | sales tax | Kentucky House Bill 757 (2026 Regular Session, Acts Chapter 161) amends KRS 139.340 to simplify the state's economic nexus standard for remote retailers and marketplace providers to a sales-volume-only threshold of USD 100,000, eliminating the prior 200-transa | enacted | Remote sellers and marketplace facilitators with Kentucky sales must reassess nexus using the USD 100,000 revenue-only threshold (no transaction-count trigger)… | Kentucky Legislature |
| 2026-08-03 | Brazil | VAT | Receita Federal and the Comitê Gestor do IBS jointly published Ato Conjunto RFB/CGIBS Nº 4, de 30 de julho de 2026, fixing the mandatory start dates, per document type, for issuing electronic fiscal documents (DF-e) carrying the CBS and IBS fields required by | in-force | Confirm ERP and invoicing systems populate CBS and IBS fields on NF-e, NFC-e, CT-e, CT-e OS, MDF-e, GTV-e, NF3e, DC-e and NFS-e Via issued from 3 August 2026,… | Receita Federal do Brasil / Comitê Gestor do IBS (CGIBS) |
| 2026-08-04 | Cuba | Sales Tax | Cuba's Ministry of Finance and Prices issued Resolución 160/2026, dated 1 July 2026 and published in Gaceta Oficial No. 64 Ordinaria on 4 August 2026, exempting non-state economic actors from the Sales Tax on the wholesale commercialisation of imported merchan | in-force | Cuban non-state economic actors selling imported goods wholesale into state retail channels should stop charging Sales Tax on those supplies from 4 August 2026. | Gaceta Oficial de la República de Cuba |
| 2026-08-04 | Cuba | Sales Tax | Cuba's Ministry of Finance and Prices issued Resolución 161/2026, published in Gaceta Oficial No. 64 Ordinaria on 4 August 2026, granting a reduced Sales Tax rate of 5% for the retail commercialisation of the products listed in its sole annex when sold through | in-force | Apply the 5% Cuban Sales Tax rate to annexed products sold retail through 'Mercado del Barrio' establishments from 4 August 2026, and treat matching wholesale… | Gaceta Oficial de la República de Cuba |
| 2026-08-05 | Georgia | VAT | A joint order of Georgia's Minister of Internally Displaced Persons from the Occupied Territories, Labour, Health and Social Protection and the Minister of Finance, No. 40/n/No. 247 of 29 July 2026, amends a joint order of December 2020 by replacing the annexe | in-force | Importers of medical goods and pharmaceutical raw materials into Georgia should re-check their tariff codes against the replaced exemption lists effective 5 Au… | Legislative Herald of Georgia (Matsne) |
| 2026-08-07 | United States (Illinois) | Sales Tax | The Illinois Department of Revenue's Informational Bulletin FY 2026-30 sets the 2026 back-to-school State sales tax holiday for 7 August through 16 August 2026. | in-force | Retailers selling into Illinois must apply the reduced 1.25% State rate to qualifying clothing, footwear under USD 125 per item and school supplies for 7-16 Au… | Illinois Department of Revenue |
| 2026-08-07 | United States (Ohio) | Sales Tax | Ohio's 2026 sales tax holiday runs from 12:00 a.m. | enacted | Configure POS and e-commerce tax engines to exempt qualifying clothing at USD 75 or less per item and school supplies and instructional materials at USD 20 or… | Ohio Department of Taxation |
| 2026-08-23 | Azerbaijan | VAT | Azerbaijan enacted Tax Code amendments on 23 February 2026 requiring non-resident providers of electronic services to B2C customers in Azerbaijan to register for and collect 18% VAT. | enacted | — | KPMG (citing Azerbaijan State Tax Service) |
September 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-09-01 | Cyprus | VAT | Cyprus Regulatory Administrative Acts K.D.P. 102/2026 and K.D.P. 103/2026 (Official Gazette Annex III(I) No. 6000, 27 February 2026) amend the Fifth and Eighth Schedules to the Value Added Tax Law 95(I)/2000. | enacted | For Cypriot property transactions completing on or after 1 September 2026, re-test whether a building is 'new' under the 18-month first-use rule before treatin… | Cyprus Government Printing Office (Ministry of Finance) |
| 2026-09-01 | France | VAT | DGFiP published a 'Facturation electronique : guide pratique de demarrage au 1er septembre 2026' (dated Juillet 2026), confirming the legal calendar for the mandatory B2B e-invoicing generalisation is maintained (reception obligation for all concerned business | enacted | Confirm platform (PDP) connection for reception (and emission if a grande entreprise/ETI) before 1 September 2026, and document compliance-trajectory evidence… | Direction generale des Finances publiques (DGFiP) |
| 2026-09-01 | France | VAT | Ordonnance n° 2025-1247 of 17 December 2025, published in the Journal officiel on 20 December 2025, moves the legislative VAT provisions out of the Code général des impôts into Book II of the Code des impositions sur les biens et services with effect from 1 Se | enacted | Update statutory references in French VAT documentation, contracts, tax-engine configuration and invoice legal mentions from CGI articles to the corresponding… | DGFiP (Direction générale des Finances publiques) |
| 2026-09-01 | Hungary | VAT | Hungary's National Tax and Customs Administration confirmed that from 1 September 2026 data on both manually issued and computer-generated receipts must be reported to NAV. | enacted | Configure Hungarian receipt data reporting to NAV for manual and computer-generated receipts before 1 September 2026, submitting within three calendar days of… | NAV (National Tax and Customs Administration of Hungary) |
| 2026-09-01 | Iceland | VAT | Iceland's temporary 11% VAT rate on petrol and diesel, introduced by Lög nr. 34/2026 which added ákvæði til bráðabirgða XLIX to VAT Act nr. 50/1988, applies only from 1 May 2026 to 31 August 2026. | enacted | Revert POS and tax-engine VAT on petrol and diesel (tariff codes 2710.1221, 2710.1229, 2710.1930, 2710.2021, 2710.2029, 2710.2065 and 3826.0000) from 11% to th… | Stjórnartíðindi (Icelandic Official Gazette), A-deild 34/2026 |
| 2026-09-01 | Mauritius | VAT | The Mauritius Revenue Authority's e-Invoicing Phase 3 rollout schedule requires Medium and Small Taxpayer Department economic operators with annual turnover exceeding MUR 40 million to issue fiscal invoices from 1 September 2026, following the MUR 80 million t | enacted | If your Mauritian turnover exceeds MUR 40 million, connect to the MRA e-invoicing platform and be able to issue fiscal invoices from 1 September 2026. | Mauritius Revenue Authority (MRA) |
| 2026-09-01 | Paraguay | VAT | Resolucion General DNIT N 52, which designates new electronic invoicers and modifies Resolucion General DNIT N 21/2024, brings approximately 3,000 additional taxpayers into the SIFEN national electronic-invoicing system on staggered mandatory dates: a designat | enacted | — | Direccion Nacional de Ingresos Tributarios (DNIT), Paraguay |
| 2026-09-21 | Angola | VAT | Under Presidential Decree No. 71/25 (Legal Framework for Invoices), mandatory electronic invoicing extends to all taxpayers under the General and Simplified VAT regimes from 21 September 2026 (Phase 2). | enacted | — | Ministério das Finanças de Angola |
October 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-10-01 | Canada | PST | British Columbia's Budget Measures Implementation Act, 2026 proposes to extend 7% provincial sales tax to certain professional services from 1 October 2026 - accounting, bookkeeping and assurance; non-residential real-estate services; security and private inve | proposed | — | BC Ministry of Finance |
| 2026-10-01 | Greece | VAT | Mandatory B2B e-invoicing via the myDATA platform extends to all remaining businesses from 1 October 2026 (Phase 2), following Phase 1 for large businesses (2023 gross revenues over EUR 1 million) which applied from 2 March 2026. | enacted | — | Independent Authority for Public Revenue (AADE) |
| 2026-10-01 | Japan | Consumption Tax | Japan's 2026 Tax Reform (enacted by the Diet on 31 March 2026) restructures the qualified-invoice (Tekikaku Seikyusho) transitional input-credit measure for purchases from tax-exempt businesses to a step-down schedule - 70% from 1 October 2026, 50% from 1 Octo | enacted | — | National Tax Agency of Japan (NTA) |
| 2026-10-01 | Malta | VAT | Legal Notice 86 of 2026, the Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations, 2026, published in the Government Gazette of Malta No. 21,615 on 1 April 2026, amends the Fifth Schedule to the Value Added Tax Act (Cap. 406) to clar | enacted | Gaming operators supplying into Malta should re-test the VAT exemption and place-of-supply treatment of sports betting and casino offerings against the amended… | Malta Tax and Customs Administration (MTCA) |
| 2026-10-01 | North Macedonia | VAT | North Macedonia's Public Revenue Office (UJP) launched the third pilot phase of the e-Faktura e-invoicing platform on 4 June 2026, progressing from API testing to end-user business process testing. | enacted | — | Public Revenue Office (UJP), North Macedonia |
| 2026-10-01 | Thailand | VAT | Thailand's Cabinet resolved on 27 July 2026 to approve in principle a draft Royal Decree issued under the Revenue Code concerning the reduction of the value added tax rate, extending the reduced rate of 7% (inclusive of local tax) for a further year, from 1 Oc | proposed | Do not assume the 7% Thai VAT rate continues past 30 September 2026 — no decree is gazetted yet. Keep a 10% statutory-rate fallback configurable in rate tables… | กรมสรรพากร (The Revenue Department, Thailand) |
| 2026-10-01 | United Kingdom | VAT | The Prime Minister announced on 21 July 2026 that VAT on domestic household electricity will be cut from 5% to 0% from 1 October 2026, funded in the current financial year by cancelling the Digital ID programme. | proposed | Prepare but do not yet apply billing-system changes for 0% VAT on domestic electricity, and watch for the order amending Schedule 7A VATA 1994 that must be mad… | Prime Minister's Office, 10 Downing Street / HM Treasury |
| 2026-10-01 | United States | Sales Tax | The District of Columbia Fiscal Year 2026 Budget Support Act of 2025 (D.C. Law 26-55, enacted 6 December 2025) amends D.C. Code § 47-2202 to raise the general sales and use tax rate from 6.0% to 7.0% with effect from 1 October 2026. | enacted | Schedule a District of Columbia sales and use tax rate change from 6.0% to 7.0% in tax-engine, POS and e-commerce systems effective 1 October 2026. | Council of the District of Columbia — DC Law Library |
| 2026-10-30 | Bolivia | VAT | Bolivia's Servicio de Impuestos Nacionales approved Resolución Normativa de Directorio No. 102600000028 on 30 July 2026, extending to 30 October 2026 the deadline for taxpayers to homologate the products and services in their invoicing systems with the economi | enacted | Complete the mapping of products and services in Bolivian invoicing systems to RNC economic-activity codes by 30 October 2026. | Servicio de Impuestos Nacionales (Bolivia) |
| 2026-10-30 | United Arab Emirates | VAT | Ministerial Decision No. 66 of 2026 amended Article 5(1)(a) of Ministerial Decision No. 244 of 2025 on the implementation of the Electronic Invoicing System. | enacted | If UAE revenue is AED 50 million or more, appoint an FTA-Accredited Service Provider by 30 October 2026 ahead of the 1 January 2027 go-live. | UAE Ministry of Finance |
November 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-11-15 | Dominican Republic | ITBIS | The DGII granted an automatic, exceptional six-month extension of the mandatory electronic invoicing (e-CF) implementation deadline for Small, Micro and unclassified taxpayers under Law 32-23, moving the deadline from 15 May 2026 to 15 November 2026. | enacted | — | Dirección General de Impuestos Internos (DGII) |
December 2026
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2026-12-01 | El Salvador | VAT | El Salvador's Ministerio de Hacienda (DGII) published the Normativa de Cumplimiento de los Documentos Tributarios Electronicos V2.0 (NCDTE 2.0) and the Manual Tecnologico para la Integracion del Sistema de Transmision V2.0 (MTIST 2.0) in May 2026, updating the | enacted | — | Ministerio de Hacienda, El Salvador |
January 2027
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2027-01-01 | Brazil | CBS | Decreto n° 13.075 of 21 July 2026 postpones to 1 January 2027 both the mandatory CNPJ registration and the obligation to issue the fiscal documents provided for in the CBS regulations for individuals (pessoas físicas) who are CBS taxpayers; those obligations h | enacted | Brazilian individuals who are CBS taxpayers can continue using existing identification until 31 December 2026; plan CNPJ registration and fiscal-document issua… | Imprensa Nacional — Diário Oficial da União |
| 2027-01-01 | European Union | VAT | Commission Implementing Regulation (EU) 2026/1869 of 27 July 2026, published in the Official Journal L series on 28 July 2026, amends Implementing Regulation (EU) 2020/194 to lay down the detailed rules applying Council Regulation (EU) No 904/2010 to the speci | enacted | If you file under OSS or IOSS, schedule return-format changes for 1 January 2027 and again for 1 July 2028, and plan for the new transfer-of-own-goods scheme. | Official Journal of the European Union (EUR-Lex) |
| 2027-01-01 | Norway | VAT | On 8 June 2026 the Storting adopted Prop. 44 L (2025-2026), amending the Bookkeeping Act to make B2B e-invoice issuance (EHF/Peppol to ELMA-registered buyers) mandatory from 1 January 2027, and e-invoice receipt plus full digital bookkeeping mandatory from 1 J | enacted | — | Regjeringen.no (Norwegian Government) |
| 2027-01-01 | Slovakia | VAT | Zákon č. 385/2025 Z. z., amending the Slovak VAT Act (č. 222/2004 Z. z.), makes domestic B2B and B2G electronic invoicing (eFaktúra) mandatory from 1 January 2027, with a transitional period running from 1 January 2026 to 31 December 2026; B2C invoicing is out | enacted | Slovak businesses should select a certified delivery-service provider from the Financial Administration list and be able to issue and receive EN 16931 XML invo… | Slov-Lex — Zbierka zákonov SR |
| 2027-01-01 | United States | Sales Tax | California SB 122 (Committee on Budget and Fiscal Review), signed on 29 June 2026, amends the Revenue and Taxation Code to bring "digital products" into the sales and use tax base, defining the term to include prewritten computer software transferred on tangib | enacted | SaaS and digital-product sellers into California should model the 1 January 2027 operative date, review remote-access contracts, and prepare tax-engine product… | California Legislative Counsel (leginfo.legislature.ca.gov) |
February 2027
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2027-02-01 | Saudi Arabia | VAT | ZATCA published the criteria for Wave 25 of the Fatoora Phase 2 (Integration) e-invoicing mandate on 24 July 2026: taxpayers whose VAT-taxable revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025 must integrate their e-invoicing solutions with the | enacted | If any of your 2022-2025 Saudi VAT-taxable revenue exceeded SAR 187,500, plan Fatoora Phase 2 integration (API onboarding, cryptographic stamping, UUID/hash ch… | Zakat, Tax and Customs Authority (ZATCA) |
December 2027
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2027-12-31 | Malaysia | SST | Correction to the Malaysia entry in issue 2026-W26, which stated that the MyInvois relaxation period for taxpayers with annual turnover between RM1 million and RM5 million ended on 30 June 2026 and that those taxpayers faced no further grace from 1 July 2026. | in-force | Malaysian taxpayers with turnover up to RM5 million may continue to use the consolidated e-Invoice treatment under the interim relaxation until 31 December 202… | Inland Revenue Board of Malaysia (IRBM/LHDN) |
January 2028
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2028-01-01 | Belgium | VAT | The Belgian Council of Ministers approved on 18 July 2026 a preliminary draft law (avant-projet de loi / voorontwerp van wet) amending the VAT Code to introduce mandatory near-real-time electronic reporting of invoice data from 1 January 2028, and to abolish t | proposed | No action — monitoring only. Belgian taxpayers already on Peppol for the 2026 e-invoicing mandate should note that a reporting obligation, not just an invoicin… | Belgian Federal Government — Council of Ministers |
| 2028-01-01 | Guernsey | GST | On 8 June 2026 the Policy & Resources Committee published its 2026 Tax Reform Package proposing a 3% Goods and Services Tax effective 1 January 2028, with food at the standard rate. | proposed | — | States of Guernsey (Policy & Resources Committee) |
| 2028-01-01 | Switzerland | VAT | On 19 June 2026 both chambers of the Federal Assembly approved a constitutional amendment to raise the standard VAT rate from 8.1% to 8.5% (accommodation 3.8% to 4.0%; reduced rate unchanged at 2.6%) to fund the 13th AHV/AVS pension. | proposed | — | SWI swissinfo.ch |
November 2028
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2028-11-01 | Ireland | VAT | Irish Revenue published a VAT Modernisation Timeline, updated 20 July 2026, setting three phases for mandatory domestic e-invoicing and real-time digital reporting: November 2028 for large VAT-registered corporates on domestic B2B; November 2029 for VAT-regist | proposed | No action — monitoring only. Irish businesses should note November 2028 as the first domestic B2B e-invoicing date when planning ERP roadmaps. | Office of the Revenue Commissioners (Revenue.ie) |
April 2029
| Effective | Jurisdiction | Tax | What changes | Status | Action | Source |
|---|---|---|---|---|---|---|
| 2029-04-01 | United Kingdom | VAT | In its Tax Update 2026 (Written Ministerial Statement HCWS141, 23 June 2026) the UK government confirmed Peppol as the core interoperability network for the planned mandatory B2B e-invoicing system (mandate from April 2029, decentralised four-corner model), ac | proposed | — | HM Treasury / HMRC |
Related resources
- Last Week in Taxes — the weekly change feed behind this calendar
- Indirect tax rates worldwide
- VAT registration thresholds by country
- E-invoicing status and networks worldwide