Thirty-seven changes this week.
Three of them correct something this newsletter told you earlier, and they come first because they are the ones you could have acted on wrongly.
The order we said did not exist
Last week we said the UK’s domestic electricity zero rate rested on a policy paper, and that “no such SI has been found made, laid, or published anywhere official.”
The Order had been law for four days when we wrote that. The Value Added Tax (Supplies of Domestic Electricity) Order 2026, S.I. 2026/987, was made on 7 September and laid before the House of Commons on 8 September. It comes into force on 1 October 2026 and has effect for supplies made to 31 March 2027. The change of substance is small — the dates and the Great Britain scope were already right — but the status was wrong: this is enacted law, not a proposal.
What it means. Nothing changes for a supplier’s 1 October configuration. What changes is the confidence with which you can plan the 31 March 2027 reversion: it is in a statutory instrument now, not in a Tax Information and Impact Note.
The failure is worth naming because it is reusable. A search came back empty and the emptiness was written down as a fact about the world. When an instrument is expected and not found, the honest record is not found, not not made.
A tax due to start in nine days, paused
On 18 September the Government of British Columbia said it intends to delay the expansion of the 7% provincial sales tax to professional services that we reported as taking effect on 1 October 2026. No regulation giving the delay effect has been found. The entry is recorded as proposed for exactly that reason, and the announcement is the province’s own.
What it means. If you were configuring a 1 October PST charge on BC professional services, stop and watch for the regulation. A government’s stated intention is not yet the law, but it is firmly more than nothing — and our published date is no longer safe to rely on.
Suspended two days before it started
We reported that Botswana made medical services taxable from 1 August 2026. In a public notice dated 30 July 2026, BURS said the charging of VAT on medical services “is suspended to allow consultation with key stakeholders and the general public.” Two days before.
The scope matters and is narrow: the suspension covers medical services only. Prescription-drug zero-rating, the input-tax provisions and the reverse charge are untouched, and no statutory instrument giving the suspension effect has been found — which is why the wording here is suspended the charging of, not exempt.
Themes this week
1 January 2027 has become a convergence date, and it is not a coincidence of one region. San Marino’s Decreto Delegato 133/2026 makes domestic B2B e-invoicing mandatory that day, after an optional window from 1 October. Serbia’s e-invoicing amendment starts recording purchases from unregistered farmers on the same date, and its new RSD 8,000,000 VAT deregistration mechanism applies from it too. Armenia’s expanded electronic cash-register mandate begins then. The Maldives makes MIRAconnect filing and payment mandatory from it. Switzerland’s portal obligation for the flat-rate and lump-sum methods, group taxation and deregistration — carved out of a revision that otherwise took effect in 2025 — arrives on it. Hungary closes the ÁNYK form-filler for good at the end of 2026. Colorado’s sales tax reaches software without a tangible medium. Seven jurisdictions, one date, no shared legal instrument between them.
Platform and marketplace supplies keep being pulled into the resident tax base. Uzbekistan’s Law ZRU-1173 brings foreign legal entities selling goods to individuals through electronic platforms into the non-resident e-services regime, with 30-day registration and VAT on the gross sale price, in force 12 December 2026. The Maldives builds out registration, valuation and record-keeping for suppliers with no permanent place of business. Ukraine’s parliament passed at first reading the end of its exemption for parcels under EUR 150. A seventh item, Indonesia’s reported bank-routed collection mechanism for foreign digital transactions, is deliberately absent: the instrument could not be read from any official route, so it is recorded as watched rather than reported as fact.
Invoice content is separating from e-invoicing as a category. Bolivia’s technical annex under Ley 1733 requires every invoicing system to pass pilot testing and re-authorisation between 1 October and 16 November. Armenia set statutory deadlines for issuing settlement documents — before supply, or at completion of the work — in force since 1 September. Malaysia’s General Ruling No. 6/2026 prescribes the forms and payment methods across three separate tax acts. None of these is a mandate to send invoices electronically; all of them change what a compliant invoice must contain or when it must exist.
The date on the instrument and the date on the website are different facts. Two of this week’s corrections are that distinction. Czechia’s input-VAT deduction communication carries 13 April 2026 on the tax administration’s own page, not the September date we recorded. Brazil’s Resolutions CGSN 190 and 191 are each dated 4 August 2026 in their own headers; 12 August was Receita’s publicity date, and 10 August the gazette’s.