Indirect tax changes
One citable page per confirmed change — what changed, when it bites, and the official source that proves it. 569 changes across 132 jurisdictions, drawn from Last Week in Taxes. For what takes effect next, month by month, see the compliance calendar.
404 changes announced in 2026 across 133 days · 140 with no date on record
JanFebMarAprMayJunJulAugSepOctNovDec
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Dated by announcement, not by when the rule takes effect. Only changes carrying a recorded announcement date are plotted; the rest are counted beside the total but left off the grid rather than parked on the day we happened to publish them. Systematic scanning began in April 2026, so earlier weeks are sparse because coverage was starting up, not because nothing changed.
Select a day to see what was recorded.
1 January 2026 · 2 changes
7 January 2026 · 6 changes
- Sierra Leone makes supplying digital services to local consumers a GST registration trigger Registration
- Sierra Leone denies input tax on digital services bought from suppliers with no local presence Digital services
- Sierra Leone requires a damaged or faulty ECR machine to be replaced at a gazetted cost Compliance
- Sierra Leone rewrites four zero-rated items in the GST Second Schedule Update
- Sierra Leone has required non-resident digital-services suppliers to appoint a local GST representative since 1 January 2026 Digital services
- Sierra Leone moves the GST payment deadline to end of the following month Compliance
8 January 2026 · 1 change
9 January 2026 · 1 change
19 January 2026 · 1 change
30 January 2026 · 1 change
9 February 2026 · 1 change
13 February 2026 · 1 change
14 February 2026 · 2 changes
16 February 2026 · 1 change
25 February 2026 · 4 changes
- Vanuatu sets staged VSMS fiscalised-invoice deadlines, with small businesses due 31 December 2026 E-invoicing
- DR Congo cuts certified-invoicing VAT groups C and G to 5% and adds two 1% groups Rate change
- Sweden cuts VAT on food to 6%, but eat-in restaurant service stays at 12% Rate change
- South Africa raises its VAT registration threshold to R2.3 million, residents and foreign digital suppliers alike Threshold
27 February 2026 · 1 change
1 March 2026 · 1 change
9 March 2026 · 1 change
10 March 2026 · 1 change
23 March 2026 · 1 change
24 March 2026 · 1 change
26 March 2026 · 1 change
27 March 2026 · 1 change
31 March 2026 · 4 changes
- Cyprus's zero VAT rate on fresh meat and fish expires on 30 September 2026 Rate change
- Armenia holds EAEU marketplace operators liable for VAT on goods sold to Armenian consumers Digital services
- Congo-Brazzaville creates a certified e-invoicing system E-invoicing
- Spain publishes the regulation behind mandatory B2B e-invoicing E-invoicing
1 April 2026 · 7 changes
- South Africa deletes the R500 VAT import exemption for BLNE goods in TLAA 5 of 2026 Threshold
- South African schools leave the VAT system, backdated to January Rate change
- Samoa ends TIMS compliance extensions and starts enforcing fiscal-invoice penalties Compliance
- Uganda waives tax, penal tax and interest outstanding as at 30 June 2016 Compliance
- Malta clarifies the VAT exemption for sports betting and casino gambling from 1 October 2026 Update
- South Africa defines e-invoices in the VAT Act E-invoicing
- Uganda raises the VAT registration threshold to UGX 250 million Threshold
10 April 2026 · 2 changes
13 April 2026 · 3 changes
14 April 2026 · 3 changes
16 April 2026 · 1 change
17 April 2026 · 1 change
20 April 2026 · 2 changes
21 April 2026 · 1 change
23 April 2026 · 1 change
29 April 2026 · 2 changes
1 May 2026 · 3 changes
4 May 2026 · 1 change
5 May 2026 · 1 change
6 May 2026 · 1 change
7 May 2026 · 1 change
11 May 2026 · 1 change
12 May 2026 · 1 change
20 May 2026 · 3 changes
21 May 2026 · 2 changes
25 May 2026 · 1 change
27 May 2026 · 1 change
29 May 2026 · 3 changes
30 May 2026 · 1 change
2 June 2026 · 1 change
3 June 2026 · 2 changes
4 June 2026 · 2 changes
5 June 2026 · 1 change
7 June 2026 · 1 change
8 June 2026 · 2 changes
9 June 2026 · 1 change
11 June 2026 · 1 change
17 June 2026 · 1 change
18 June 2026 · 2 changes
19 June 2026 · 6 changes
- Norway requires B2B electronic invoices, issued and received, from 1 January 2027 (Bookkeeping Act amendment) E-invoicing
- Fiji introduces a 5% Tourism Services Tax from 1 September 2026 Rate change
- Danish books stay at 25% VAT; the zero-rating is re-tabled for 2027 Rate change
- Mauritius spares small and B2B-only foreign digital suppliers Digital services
- Mauritius exempts e-books and zero-rates salt and post Update
- Mauritius raises excise and brings marketplaces into digital-services VAT Rate change
23 June 2026 · 2 changes
24 June 2026 · 3 changes
25 June 2026 · 3 changes
- Poland rewrites VAT Act art. 99(12) so liability follows the return unless the tax office determines otherwise, from 1 October 2026 Compliance
- Bhutan exempts fresh butter, more rice and cooking oils, and automatic wheelchairs from GST Rate change
- Hungary says it will not enforce the stricter M-sheet rules Compliance
26 June 2026 · 3 changes
- Mongolia raises the VAT registration threshold from MNT 50 million to MNT 400 million from 1 January 2027 Threshold
- Mongolia introduces VAT payment deferral for good-rated payers and importers from 1 January 2027 Compliance
- Bhutan's GST exemptions on butter, rice, oil and wheelchairs legally began 18 May 2026, not 25 June Update
29 June 2026 · 3 changes
30 June 2026 · 21 changes
- Finland enacts Law 597/2026 implementing ViDA single-VAT-registration rules from 1 January 2027 Registration
- Austria lets the acquirer omit the tax declaration where a Parteienvertreter pays the tax, from 1 July 2026 Compliance
- Burundi applies a 10% VAT rate to sugar and abolishes the sugar consumption tax in the 2026/2027 Finance Law Rate change
- Burundi ties VAT deduction and refund to invoices reported to the OBR EBMS in the 2026/2027 Finance Law Invoice rules
- Burundi changes VAT credit carry-forward and refund rules and makes VAT cash-based on supplies to the State Compliance
- Tanzania's Excise (Non-Resident Service Provider) Regulations 2026 took effect 1 July 2026 Digital services
- Bosnia and Herzegovina opens VAT refunds on a first apartment: rulebook applies from 8 July 2026 Update
- Botswana replaces the remote-services VAT rules with the VAT Regulations, 2026 (S.I. 94 of 2026) Digital services
- Foreign suppliers to Vietnam may register for e-invoices, but Decree 254/2026 does not require it E-invoicing
- Tanzania exempts mining framework-agreement construction supplies from VAT, until production starts Update
- Tanzania swaps a VAT Act section 11 proviso for a condition the Minister can set by Gazette order Compliance
- Tanzania revises its VAT exemption schedule for pet food, fishing yarn, aircraft parts and cotton garments Update
- Correction: Tanzania's VAT withholding rate is 3% on goods and 6% on services, not 15% and 12% Compliance
- Vietnam replaces its e-invoicing circular and adds a consumer reward for reporting missing invoices E-invoicing
- Burundi cuts the compulsory VAT registration threshold to FBU 25 million Threshold
- Oman dates the first Fawtara e-invoicing rollout and defers the rest to legislation E-invoicing
- Congo-Brazzaville moves the SFEC e-invoicing go-live to 1 August 2026 E-invoicing
- Spain phases down its fuel duty cut and lets the temporary 10% energy VAT rate lapse Rate change
- Tanzania deems the digital marketplace operator the supplier of electronic services Digital services
- Tanzania exempts imports of LPG smart meters and EV charging stations from VAT Update
- Tanzania splits VAT withholding at 15% on goods and 12% on services, with a new monthly statement Compliance
1 July 2026 · 10 changes
- Denmark proposes default Nemhandel e-invoicing registration for bookkeeping-system users from 1 January 2027 (draft) E-invoicing
- Sweden moves public-procurement e-invoicing oversight from DIGG to Upphandlingsmyndigheten E-invoicing
- Botswana's new VAT Act makes electronic tax invoices mandatory E-invoicing
- Botswana prescribes what a tax invoice must show Invoice rules
- Malaysia exempts TIA-i fees from service tax and ends the non-reviewable contract relief Compliance
- GSTN moves the AATO correction window to July Compliance
- The UAE opens its e-invoicing pilot, with the mandate six months out E-invoicing
- Sri Lanka taxes non-resident digital services at 18% Digital services
- Colorado’s retail delivery fee rises to 31 cents Update
- Illinois municipalities revive the 1% grocery tax locally Rate change
3 July 2026 · 1 change
4 July 2026 · 1 change
6 July 2026 · 2 changes
7 July 2026 · 2 changes
8 July 2026 · 3 changes
9 July 2026 · 1 change
10 July 2026 · 1 change
13 July 2026 · 4 changes
- Vietnam issues Decree 254/2026/ND-CP detailing e-invoice and e-document rules E-invoicing
- Malta requires "EXP" before the VAT number on fiscal receipts issued by article 11 exempt SMEs Invoice rules
- Bolivia opens a route to cancel fiscal documents after the day-9 deadline Compliance
- Denmark proposes a 0% VAT rate on books Rate change
14 July 2026 · 3 changes
15 July 2026 · 1 change
16 July 2026 · 3 changes
17 July 2026 · 3 changes
18 July 2026 · 1 change
20 July 2026 · 2 changes
21 July 2026 · 2 changes
22 July 2026 · 5 changes
- The UAE ties input-tax recovery to checking who you bought from Compliance
- Czech GFŘ confirms no input-VAT clawback for donating unsellable goods Compliance
- Isle of Man cuts VAT on domestic electricity from 5% to 0% from 1 October 2026 Rate change
- Malaysia confirms 6% service tax on rental and leasing from 1 January 2026 Rate change
- Malaysia treats joint lessors as separate persons for the service tax threshold Registration
23 July 2026 · 1 change
24 July 2026 · 4 changes
- UAE sets a minimum Excise Price of AED 1 per millilitre for e-liquids from 1 September 2026 Update
- Saudi Arabia halves the e-invoicing integration threshold to SAR 187,500 for Wave 25 E-invoicing
- Serbia delays Sistem e-Faktura 4.0.0 by five days, then ships it E-invoicing
- Belarus grants an interest-free three-month import VAT deferral until 30 June 2027 Compliance
27 July 2026 · 2 changes
28 July 2026 · 11 changes
- France moves the transfer of VAT rules into the CIBS from 1 September 2026 to 1 January 2027 Compliance
- Egypt rewrites six items of the VAT-exempt list and repeals two serials of the schedule table Update
- Ecuador makes e-invoicing software providers register a dedicated RUC activity, and issuers name their provider on every voucher Registration
- Egypt cuts the VAT refund wait to three months for small Law 6/2025 enterprises Compliance
- Egypt lets factories suspend VAT on machinery until industrial use is proven Update
- Egypt adds a specific EGP 20 per-1,000-cubic-foot tax on natural gas Rate change
- Egypt cuts VAT to 5% on production machinery and medical devices Rate change
- EU revises the OSS/IOSS VAT return for ViDA, in two waves: 2027 and 2028 Compliance
- France abolishes the Portail Public de Facturation E-invoicing
- France sets the technical standards accredited e-invoicing platforms must meet E-invoicing
- Hungary enacts the M-sheet reprieve it announced in June Invoice rules
29 July 2026 · 7 changes
- India puts the proposed e-Way Bill enhancements on hold until further notice (GSTN advisory, 29 July 2026) E-invoicing
- Colombia exempts musical works from IVA and excludes instruments and related items owned by non-mass artists under Ley 2615 of 2026 Update
- Peru's RS 000048-2026 was postponed before it ever took effect E-invoicing
- Austria introduces a EUR 2 parcel delivery tax on large distance sellers Update
- Austria lets customs force cash collection of import VAT on suspicion of a tax offence Compliance
- Ukraine drafts a bill to apply VAT to marketplace parcels from EUR 0, removing the EUR 150 exemption Threshold
- DGFiP revises its book VAT-rate doctrine after the Conseil d'État annuls its audiobook-narrator guidance Rate change
30 July 2026 · 9 changes
- Not yet law: Luxembourg bill would extend deemed-supplier and OSS rules for ViDA Registration
- Botswana suspends charging VAT on medical services, two days before it was due to start Rate change
- DRAFT: South Africa proposes letting a Budget VAT-rate announcement take effect for 12 months before Parliament confirms it Rate change
- The UAE sets the conditions for keeping accounting records electronically Compliance
- Luxembourg's Projet de loi n° 8815 reaches the Chamber of Deputies for domestic B2B e-invoicing E-invoicing
- Georgia replaces its lists of VAT-exempt medical and pharmaceutical imports Update
- Bolivia extends the RNC product-homologation deadline for e-invoicing to 30 October 2026 E-invoicing
- Poland's Sejm gives first reading to the bill ending the EUR 150 import VAT exemption Update
- Brazil fixes the mandatory CBS/IBS start date for each electronic fiscal document type E-invoicing
31 July 2026 · 3 changes
3 August 2026 · 5 changes
- Cyprus's VAT return deadline for the period ended 30 June 2026 moves to 20 August 2026 Compliance
- South Korea's tax invoice field renaming would apply from 1 July 2027, detailed proposal confirms Invoice rules
- South Korea proposes renaming two tax invoice date fields Invoice rules
- South Korea proposes ending reverse-charge VAT for a foreign corporation's own domestic branch invoices Compliance
- Iceland’s 11% fuel VAT expires on 1 September 2026 Rate change
4 August 2026 · 7 changes
- Resolutions CGSN 190 and 191 are dated 4 August 2026, not 12 August Compliance
- Brazil postpones the national NFS-e mandate for Simples Nacional micro and small businesses to 1 November 2026 E-invoicing
- Cuba resets excise rates on vehicle sales in convertible currency Rate change
- Hungary requires receipt-level data reporting to NAV from 1 September 2026 Compliance
- Hungary puts a 27% to 5% firewood VAT cut out for public consultation Rate change
- Cuba exempts non-state wholesale imports destined for state retail from Sales Tax Update
- Cuba sets a 5% Sales Tax rate for "Mercado del Barrio" retail goods Rate change
6 August 2026 · 4 changes
- Italy's compliance and assessment consolidated text (D.Lgs. 141/2026) applies from 1 January 2027 Compliance
- Sri Lanka postpones the revised VAT tax invoice format to 1 October 2026 Invoice rules
- Tanzania zero-rates subcontracted cross-border transport services Update
- Brazil defers CBS/IBS invoice validation rules — but not the obligation to report them E-invoicing
7 August 2026 · 1 change
9 August 2026 · 1 change
10 August 2026 · 3 changes
- Uganda publishes an EFRIS e-invoicing duty for twelve sectors, backdated to July 2025 E-invoicing
- Mauritania requires non-resident digital-service suppliers and platforms to register for VAT Digital services
- Mauritius extends e-invoicing to businesses over MUR 40 million from 1 September 2026 E-invoicing
11 August 2026 · 2 changes
12 August 2026 · 4 changes
- Brazil extends the R$ 3.6 million Simples Nacional sublimit to IBS collection from 1 January 2027 Threshold
- Brazil opens a September window for Simples Nacional companies to choose how they pay CBS and IBS in 2027 Compliance
- DRAFT: Germany would end automatic VAT-group formation and require a declaration instead Registration
- DRAFT: Germany would extend the marketplace deemed-supplier fiction to Schwellenerwerber Registration
13 August 2026 · 23 changes
- Washington DC delays its 7% sales tax rate to 1 October 2027 Rate change
- Mauritius drops the local tax-representative requirement for foreign digital-service suppliers Digital services
- Mauritius extends the banking VAT exemption to licensed payment service providers Rate change
- Hungary zero-rates prescription-only medicines from 1 September 2026 Rate change
- Poland's 8% fuel VAT rate applies only from 17 to 31 August 2026 Rate change
- Brazil sets the 2026 compliance-program rules for its new IBS/CBS tax Compliance
- Bolivia lets taxpayers change regime and taxpayer type online, and adds QR-verifiable NIT certificates Registration
- Mauritius criminalises non-compliance with VAT Act section 28(2) Compliance
- Mauritius raises the VAT Act penalty ceiling from Rs200,000 to Rs500,000 Compliance
- Mauritius penalises deferred import VAT declared in the wrong period Compliance
- Mauritius doubles the maximum fine for e-invoicing offences E-invoicing
- Mauritius puts a daily price on not issuing fiscal invoices Compliance
- Mauritian hotels must pay half their VAT in foreign currency Compliance
- Mauritius exempts management-licence services to the global business sector Rate change
- Mauritius zero-rates postal services on publication Rate change
- Mauritius adds a three-month backstop to the time of supply Invoice rules
- Türkiye zeroes diesel ÖTV for the rest of August, then phases it back in monthly through January 2027 Rate change
- Hungary sets 15 September 2026 for a firewood VAT cut to 5% — not yet enacted Rate change
- Azerbaijan requires non-resident digital service providers to register from September 2026, and they self-remit VAT Digital services
- Mauritius zero-rates e-books in the Finance Act 2026 — and never enacted the salt VAT relief Rate change
- Mauritius brings online-marketplace commission into its digital-services VAT regime Digital services
- Mauritius enacts its foreign digital-services VAT easing — on two different dates Digital services
- Mauritius cuts the window for claiming missed input VAT from 36 months to 24 Compliance
14 August 2026 · 3 changes
17 August 2026 · 2 changes
18 August 2026 · 1 change
19 August 2026 · 2 changes
21 August 2026 · 1 change
23 August 2026 · 1 change
24 August 2026 · 2 changes
25 August 2026 · 2 changes
26 August 2026 · 3 changes
- Moldova sets the phased VAT and excise charge on Transnistrian imports at Government Decision No. 469 Update
- Dominican Republic makes e-CF exclusive for Grandes Locales and Medianos from 1 November E-invoicing
- DGFiP finalises doctrine confirming the 5.5% VAT rate on networked cooling energy Rate change
27 August 2026 · 4 changes
- Slovakia's VAT bill ČPT 1454 would add a penalty-free eFaktúra period in H1 2027 E-invoicing
- China clarifies which items are non-deductible non-taxable transactions for input VAT (Announcement No. 25 of 2026) Compliance
- Senegal makes SENTAX mandatory for all large-taxpayer declarations and payments from 1 September 2026 Compliance
- Uruguay resets its fresh-meat VAT collection-at-source regime, effective 1 September 2026 Compliance
28 August 2026 · 7 changes
- Denmark proposes treating gas and electricity supplies as OSS distance sales from 1 January 2027 (consultation draft) Update
- Denmark proposes narrowing VAT exemptions for supplies in direct competition with taxable businesses from 1 January 2027 (draft) Update
- Denmark proposes raising the VAT registration threshold for art licences from DKK 50,000 to DKK 350,000 (draft) Threshold
- Malaysia corrects P.U.(A) 303/2026: the Director General approves the manufacturer, not the goods Update
- Brazil waives CNPJ registration and e-invoicing for the nanoempreendedor under IBS/CBS Registration
- Burkina Faso puts certified e-invoicing systems on sale from 7 September 2026, with 30 days to comply E-invoicing
- Italy can now assess VAT automatically when the annual return is never filed Compliance
30 August 2026 · 1 change
31 August 2026 · 5 changes
- Kenya links eTIMS to IFMIS, requiring a matching e-invoice before government suppliers get paid E-invoicing
- Maldives brings inbound tourism products and booking platforms into GST from 1 October 2026 Digital services
- Maldives sets a three-day deadline for issuing a tax invoice or receipt Invoice rules
- ARCA ends paper invoice booklets for monotributo social and promovido from 1 November 2026 E-invoicing
- SUNAT extends penalty relief for electronic sales and purchase register breaches under SIRE Compliance
1 September 2026 · 10 changes
- Hungary's 5% firewood VAT rate does not cover loose sawdust and wood waste Rate change
- Not yet law: Iceland's 2027 budget bill would move bathing lagoons off the reduced VAT rate Rate change
- Not yet law: Iceland's 2027 budget bill would cut the residential-construction VAT refund from 35% to 20% Update
- UAE Cabinet rewrites the VAT Executive Regulation with Cabinet Decision No. 149 of 2026 Compliance
- Serbia lets VAT payers under RSD 8,000,000 turnover deregister from 1 January 2027 Compliance
- Serbia removes the 20% floor on falling fuel-excise cuts and rebases CPI indexation Rate change
- Serbia imposes an immediate one-year suspension for fiscal receipts with a fake or invalid QR code Compliance
- Serbia adds mandatory farmer-purchase recording and customs-declaration visibility to SEF e-invoicing E-invoicing
- Bolivia opens pilot testing for the Ley 1733 invoicing Anexo Tecnico Invoice rules
- Hungary cuts VAT on firewood from 27% to 5% from 15 September 2026 Rate change
2 September 2026 · 7 changes
- Croatia's fiscalisation certificate Pravilnik was published in NN 97/2026 on 2 September 2026, not 3 September E-invoicing
- Belarus confirms the VAT-exclusive price is what counts when a vehicle bought from an individual is resold below residual value Update
- France extends the 0% VAT rate to air transport within Martinique, Guadeloupe and La Réunion Rate change
- HMRC holds its education VAT position but invites protective claims after the St Patrick's College ruling Update
- Croatia moves fiscalisation signing onto eIDAS trust-service digital certificates from 1 January 2027 E-invoicing
- Poland's Council of Ministers backs a draft VAT Act amendment transposing the first part of ViDA Compliance
- Zambia's Smart Invoice spec now requires customer phone and email during reward campaigns E-invoicing
3 September 2026 · 4 changes
- Romania amends the optional RO e-Factura register rules with ANAF Order 1021/2026 E-invoicing
- China creates VAT withholding for domestic payers of resident individuals Compliance
- Polish Sejm committees recommend passing the VAT import-consignment bill unchanged Update
- Taiwan places sales of virtual assets and stablecoins outside business tax Compliance
4 September 2026 · 6 changes
- Belize publishes GST guidance on reporting debit and credit notes on Lines 150 and 260 Invoice rules
- San Marino mandates domestic B2B e-invoicing from 1 January 2027 E-invoicing
- Bolivia scraps the lodging sector's periodic additional-information report Compliance
- Chile adds new XML validations to electronic invoicing and three reception outcomes for every DTE E-invoicing
- Zimbabwe adds a 10% export line to the VAT return as the Finance Act 2025 changes go live in TaRMS Compliance
- Togo bars individual importers and exporters from the TPU simplified regime Registration
5 September 2026 · 1 change
7 September 2026 · 4 changes
- Kenya announces eTIMS stock management functionality and requires accurate stock records (KRA notice, 7 September 2026) E-invoicing
- Malaysia e-Invoice Guideline v4.9 requires a TIN for non-Malaysian individual buyers Invoice rules
- Qatar moves sweetened-drinks lab certificates onto the Dhareeba platform from 1 November 2026 Compliance
- S.I. 2026/987 zero-rates domestic electricity in Great Britain from 1 October 2026 Rate change
8 September 2026 · 7 changes
- Moldova's 2027 fiscal policy bill proposes VAT changes, including a 12% HoReCa rate and a gas volume cap Rate change
- Azerbaijan approves the list of art, collectors’ items and antiques exempt from import VAT (Resolution No. 268) Update
- Azerbaijan amends the VAT and customs-duty import relief lists for the liberated territories (Resolution No. 264) Update
- Poland's ViDA transposition bill reaches the Sejm as print 3074 Registration
- HMRC requires each non-UK VAT group member to claim its UK VAT refund in its own name Compliance
- Malaysia exempts Group L construction work for clients outside Malaysia from service tax, back to 1 July 2025 Update
- Great Britain zero-rates domestic electricity from 1 October 2026 to 31 March 2027 Rate change
9 September 2026 · 3 changes
- UAE lets businesses recover input VAT on listed employee benefits from 1 October 2026 Compliance
- France confirms fossil-fuel boiler works get no reduced VAT rate, and moves reduced-rate certification onto the quote or invoice Rate change
- Czech Chamber of Deputies overrides the Senate and passes the EET 2.0 sales-records law E-invoicing
10 September 2026 · 4 changes
- HMRC publishes GfC20 guidance on the VAT fund management exemption for outsourced services (10 September 2026) Update
- New Zealand bill proposes to zero-rate residential electricity sold to retailers from 1 April 2027 Rate change
- New Zealand bill proposes pre-registration GST deductions, a non-resident registration choice and filing changes Registration
- Uzbekistan taxes foreign marketplaces on goods sold to individuals from December 2026 Digital services
11 September 2026 · 2 changes
14 September 2026 · 3 changes
- Estonian ViDA bill 992 SE passes first reading; amendments due 12 October 2026 Registration
- Azerbaijan sets a USD 10,000 registration threshold for non-resident e-commerce suppliers (Resolution No. 295) Digital services
- Côte d’Ivoire gives API-interface FNE users until 29 October 2026 to meet the technical specifications E-invoicing
15 September 2026 · 2 changes
16 September 2026 · 2 changes
17 September 2026 · 7 changes
- Dutch bill 36 920 on single VAT registration passes the Tweede Kamer and goes to the Eerste Kamer Registration
- Belgium: Chamber adopts bill raising the small-business VAT franchise ceiling to EUR 26,000 from 2027 Threshold
- Czechia extends the reduced VAT rate to serving all non-alcoholic drinks from 1 January 2027 Rate change
- Czechia widens the small bad-debt VAT correction route and repeals passenger-car input-tax limits from 1 January 2027 Compliance
- Colombia exempts IVA on imports for earthquake-zone investment projects until 31 December 2027 Update
- Lithuania bill would restore the 9% VAT rate on residential heating Rate change
- Togo launches e-TPU, an online platform for the Taxe Professionnelle Unique Compliance
18 September 2026 · 5 changes
- Brazil opens the window for cooperatives to elect the specific IBS/CBS regime for 2027, until 31 October 2026 Registration
- Malaysia exempts employer-provided staff housing from service tax in special areas Update
- Poland replaces excise-tax declaration form templates from 1 October 2026 Compliance
- British Columbia pauses the 1 October PST expansion to professional services Update
- Poland's Sejm passes the VAT import-consignment bill at third reading, 393 votes to 2 Update
19 September 2026 · 1 change
20 September 2026 · 1 change
21 September 2026 · 4 changes
- British Columbia exempts accounting, architectural, engineering, real estate and security services from PST from 1 October 2026 Rate change
- Warren County, Ohio sales and use tax rate rises to 7.25% on 1 October 2026 Rate change
- Maldives makes MIRAconnect the mandatory channel for GST filing and payment Compliance
- Maldives builds out GST registration for non-resident inbound-tourism suppliers Registration
22 September 2026 · 4 changes
- Oman zero-rates basic foods, human medicines and veterinary products from 1 October 2026 (Decisions 223-225/2026) Rate change
- France abolishes the simplified VAT regime (RSI) from 1 January 2027 Compliance
- Philippines BIR sets e-invoicing permit and certification rules, deadline 31 December 2026 E-invoicing
- Poland drafts 23% VAT on non-alcoholic drinks that mimic alcoholic or energy drinks Rate change
23 September 2026 · 7 changes
- Bulgaria drafts a zero VAT rate for SAFE defence-instrument supplies, proposed from 1 January 2027 Rate change
- Bulgaria drafts mandatory VAT registration for sellers of new buildings (article 97g), proposed from 1 January 2027 Registration
- France tolerates press-distribution intermediation outside the e-invoicing obligation, BOFiP rescrit of 23 September 2026 E-invoicing
- France: apprenticeship training centres need no DREETS attestation for the VAT exemption on initial training, BOFiP rescrit of 23 September 2026 Update
- Not yet law: Germany's cabinet backs digital receipts and a EUR 100,000 cash-register rule from 2028 Compliance
- Not law: Bulgaria drafts mandatory B2B/B2G structured e-invoicing from 2028 E-invoicing
- Not law: Bulgaria drafts a EUR 75,000 VAT registration threshold for 2027 Threshold
24 September 2026 · 3 changes
25 September 2026 · 2 changes
28 September 2026 · 1 change
29 September 2026 · 2 changes
30 September 2026 · 8 changes
- Greece moves phase-2 B2B e-invoicing start to 2 November 2026, with a gradual period to 31 January 2027 E-invoicing
- Greece sets Phase B of digital delivery notes for all businesses from 1 January 2027 Compliance
- Cyprus zero-rates meat, fish, bread, milk, coffee, sugar and baby food until 31 May 2027 Rate change
- Spain sets a conditional 10% VAT rate on electricity and gas for November and December 2026 Rate change
- France publishes the BOFiP commentary on e-reporting: 1 September 2026 for large and mid-sized companies, 1 September 2027 for SMEs E-invoicing
- Italy sets F24 tax codes for payments after omitted-VAT-return communications (Risoluzione 34/E) Compliance
- Bolivia abrogates the online-invoicing implementation deadlines for the ninth to twelfth taxpayer groups (RND 102600000038) E-invoicing
- Chile lets couriers use the air waybill instead of the guía de despacho for imports (SII Resolution 134) Invoice rules
1 October 2026 · 4 changes
- France proposes simplifying VAT rates for television services in PLF 2027 (article 16) Rate change
- France proposes new penalties on the VAT export exemption for non-resident travellers in PLF 2027 (article 32) Compliance
- Norway: VAT-registered entities must reverse-charge remote services from abroad even for non-economic activity Digital services
- Uruguay extends the 9-point VAT cut on card-paid tourism services to 30 April 2027 Rate change
2 October 2026 · 3 changes
- Guernsey's States of Deliberation approve the tax reform package including a GST, with commencement conditional Rate change
- Belgium: Finance Committee adopts the VAT in the Digital Age bill (DOC 56 1718) for 2027 and 2029 Registration
- Poland applies an 8% VAT rate to motor petrol and diesel from 3 October to 31 December 2026 Rate change
- 6 Oct 2026 Azerbaijan: Law No. 355-VIIQD was adopted on 13 February 2026; its e-services rules apply from 23 August 2026 In force · Digital services effective 23 Aug 2026
- 6 Oct 2026 Austria allows digital cash-register receipts from 1 October 2026 under section 132a BAO In force · Invoice rules effective 1 Oct 2026
- 6 Oct 2026 Hungary raises the VAT small-business exemption threshold to HUF 22 million from 2027 Enacted · Threshold effective 1 Jan 2027
- 6 Oct 2026 Hungary withdraws the 5% VAT rate on new homes from 1 January 2027, with transitional protection to 2030 Enacted · Rate change effective 1 Jan 2027
- 6 Oct 2026 Norway requires SAF-T Financial version 1.40 from 1 January 2027 Enacted · Compliance effective 1 Jan 2027
- 6 Oct 2026 UAE explains the metal scrap reverse charge under Cabinet Decision No. 153 of 2025 In force · Update effective 14 Jan 2026
- 6 Oct 2026 Indonesia starts VAT collection on cross-border digital purchases through SPP-TDLN on 25 September 2026 In force · Digital services effective 25 Sept 2026
- 6 Oct 2026 Japan ends the 20% invoice-registration special (2-wari) and adds a 30% version (3-wari) for individuals in 2027 and 2028 In force · Compliance effective 1 Oct 2026
- 6 Oct 2026 Vietnam's 8% reduced VAT rate under Resolution 204/2025/QH15 ends 31 December 2026 Enacted · Rate change effective 1 Jan 2027
- 6 Oct 2026 Fiji confirms EFD Phase 3 deadlines: 31 December 2026 for wholesalers, manufacturers and retailers; Version 2.0 ends Enacted · E-invoicing effective 31 Dec 2026
- 6 Oct 2026 Botswana: BURS guidance on reporting reverse-charged VAT and recipient-created invoices, from August 2026 In force · Digital services effective 1 Aug 2026
- 6 Oct 2026 Guatemala — Decreto 22 2026 fuel IVA exemption In force · Rate change effective 1 Oct 2026
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- Dominican Republic 4
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- Egypt 6
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- European Union 3
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- France 17
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- Ukraine 2
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- Vanuatu 1
- Vietnam 8
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