Indirect tax changes
One citable page per confirmed change — what changed, when it bites, and the official source that proves it. 717 changes across 138 jurisdictions, drawn from Last Week in Taxes. For what takes effect next, month by month, see the compliance calendar.
535 changes announced in 2026 across 150 days · 157 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 · 3 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
19 May 2026 · 1 change
20 May 2026 · 3 changes
21 May 2026 · 2 changes
25 May 2026 · 1 change
27 May 2026 · 3 changes
- Maryland changes multiple points of use certificate rules for data, IT and software publishing services from 1 January 2027 Compliance
- Maryland requires electronic filing of sales and use tax returns for periods beginning after 31 December 2026 Compliance
- Uzbekistan offers small businesses an optional 6% VAT rate Rate 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 · 2 changes
15 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 · 4 changes
- Pakistan penalises failure to integrate with the FBR system with fines up to Rs 5 million and premises sealing (Finance Act 2026) Compliance
- 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 · 22 changes
- Burundi makes taxpayers with purchases, imports or stock above BIF 50 million subject to VAT for 2026/2027 Registration
- 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’s 2026/2027 Finance Law restates its VAT credit-refund window and cash-basis VAT 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 between goods and 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 · 3 changes
- Virginia lets every county and city seek voter approval for an extra 1% sales tax for school construction; referenda on 3 November Rate change
- Saint Lucia Parliament approves a draft Order zero-rating listed building materials to 30 November 2030 (S.I. No. 140 of 2026) Rate change
- Qatar moves excise on sweetened drinks to a sugar-content basis Rate change
7 July 2026 · 3 changes
8 July 2026 · 3 changes
9 July 2026 · 1 change
10 July 2026 · 1 change
13 July 2026 · 5 changes
- Azerbaijan lets non-oil-and-gas taxpayers pay the State Social Protection Fund from their VAT deposit account for four years from 1 January 2027 Compliance
- 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 · 5 changes
- Nepal's 5% VAT on ride-sharing and on electricity to end consumers applies from 17 July 2026 (Finance Act 2083) Compliance
- Kenya extends the 8% VAT rate on petrol, kerosene and diesel from 15 July to 14 October 2026 (Legal Notice No. 128) Rate change
- Armenia rewrites its excise rate table and taxes nicotine products from 2027 Rate change
- UAE FTA Directive No. 3 of 2026 on digital-currency conversion is dated 14 July 2026 Compliance
- UAE treats fees bundled into a life insurance contract as part of the exempt supply Compliance
15 July 2026 · 1 change
16 July 2026 · 3 changes
17 July 2026 · 3 changes
18 July 2026 · 1 change
20 July 2026 · 3 changes
- Eswatini legalises electronic VAT invoices and requires designated taxpayers to send fiscal data to the ERS e-Invoicing System (Legal Notice No. 111 of 2026) E-invoicing
- UAE sets the costing method for valuing deemed supplies of services Compliance
- Ireland publishes a three-phase VAT modernisation timeline starting November 2028 E-invoicing
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 · 5 changes
- North Carolina gives remote sellers at least 60 days to register after crossing the sales threshold, from 2 July 2026 Threshold
- 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 raises the maximum fine for e-invoicing offences to MUR 500,000 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 · 3 changes
- Cambodia clarifies that dental services are VAT-exempt: Instruction No. 014 lists the services covered Compliance
- South Africa opens consultation on a Digital VAT Model with e-invoicing and e-reporting E-invoicing
- Zanzibar sets an 18% VAT on non-resident digital services, with collection deferred to January 2027 Digital services
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 · 7 changes
- Serbia's fiscalization amendment was published on 31 August 2026 and took effect on 8 September 2026 Compliance
- Serbia's VAT amendment act 2585-26 exempts public postal services and sets registration-retention and tax-period rules from 2027 Compliance
- 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 · 11 changes
- South Korea's cabinet finalises the 2026 tax reform package as 11 bills, including the VAT Act, for the National Assembly Update
- 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 · 8 changes
- Ukraine exempts from VAT imports of defence goods for taxpayers' own defence production (Law No. 4967-IX) Update
- Kazakhstan draft Tax Code amendment would make resident internet platforms the VAT payer on foreign sellers' B2C sales — a draft, not law Digital services
- Kazakhstan draft Tax Code amendment would allow some VAT refunds within ten working days via digital tenge — a draft, not law Compliance
- Kazakhstan draft Tax Code amendment would require some importers to pay VAT before goods enter the country — a draft, not law Compliance
- 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 · 8 changes
- Ankeny, Iowa adds a 1% local option sales tax from 1 January 2027, taking the combined rate from 6% to 7% Rate change
- 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 · 6 changes
- Denmark: Commission proposes, not yet adopted, to extend the DKK 40-a-day flat VAT for private use of vans to 31 December 2029 Update
- California CDTFA discusses draft Regulation 1600 on digital products; these are proposals, not adopted rules Digital services
- 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 · 4 changes
- Côte d'Ivoire customs reorganises the compliance certificate required for VAT-credit refund claims Compliance
- Mississippi: Ackerman levies a 2% tourism and parks and recreation tax on restaurants from 1 October 2026 Rate change
- Japan Cabinet outlines a proposed one-year, 1% consumption tax rate on food — not yet law Rate change
- Dutch 2027 Tax Plan proposes ending the reduced VAT rate for flowers and hot-air balloon rides — not yet law Rate change
16 September 2026 · 3 changes
- Poland's Ministry of Finance announces it will extend the KSeF penalty deferral to 31 December 2027 E-invoicing
- Ukraine advances a bill to end VAT-free low-value parcels — first reading only, not yet law Threshold
- Dominican Republic drops ITBIS withholding on payments to authorised e-CF issuers Compliance
17 September 2026 · 8 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
- Czech President signs the EET 2.0 sales-records act, in force from 1 January 2027 E-invoicing
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 · 5 changes
- EU: Commission guidance says the EUR 2 Union handling fee will form part of the VAT taxable amount, ahead of the delegated act appearing in the Official Journal Update
- 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 · 10 changes
- Bulgaria: a tabled bill, not law, would apply the 9% VAT rate to road motor fuels for 12 months Rate change
- Bulgaria: draft VAT Act amendment, not yet law, would limit call-off stock to goods dispatched by 30 June 2028 Update
- Bulgaria: draft VAT Act amendment, not yet law, would widen the deemed-supplier rules and treat cross-border energy supplies as distance sales from 2027 Update
- 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 · 4 changes
- Brazil approves the technical manuals and openAPI for the CBS/IBS Split Payment platform (Ato Técnico Conjunto nº 5) Compliance
- Poland's bill to raise VAT on certain non-alcoholic drinks to 23% reaches the Sejm as print 3135 Rate change
- Russia's Finance Ministry proposes 22% VAT on cross-border e-commerce purchases Digital services
- Poland's Senate amends the VAT import-consignment bill and returns it to the Sejm Update
25 September 2026 · 2 changes
28 September 2026 · 3 changes
- Norway gives businesses until 1 January 2030 to receive B2B e-invoices; issuing still starts 1 January 2027 E-invoicing
- Denmark requires bookkeeping-software providers to register customers for NemHandel e-invoicing by default from 1 March 2027 E-invoicing
- North Macedonia extends the 10% VAT rate on motor fuel to 12 October 2026 Rate change
29 September 2026 · 11 changes
- Czech Republic: a government bill, not yet law, would move kratom from the 12% reduced VAT rate to the 21% standard rate from 2027 Rate change
- Jersey's Proposed Budget 2027-2030 lists technical GST changes — proposals only, pending the Finance Law Compliance
- Pakistan extends Sales Tax e-invoicing rules to federal excise duty and Islamabad services tax (S.R.O. 1666(I)/2026) E-invoicing
- Mauritania: from 1 November 2026 public entities cannot pay an invoice unless the supplier has declared it on the STT platform E-invoicing
- Senegal: CME1, CME2 and CPR taxpayers must use the SENTAX platform from 1 October 2026; paper returns no longer accepted Compliance
- Norway names EHF and Peppol BIS 3.0 as its B2B e-invoice formats from 1 January 2027, with a narrow NOK 50,000 exemption E-invoicing
- EU Commission proposes extending Northern Ireland's company-car fuel VAT flat rate to 31 December 2029 - not yet adopted Update
- European Commission objects to extending Latvia's timber reverse-charge derogation beyond 31 December 2026 Update
- Brazil approves updated CBS/IBS technical notes for NF-e, NFC-e, CT-e and NFS-e in Atos Técnicos Conjuntos 7 and 8 of 2026 E-invoicing
- Poland introduces a VAT warehouse (skład VAT) regime from 1 January 2027 (Act of 4 September 2026) Update
- Poland's Act poz. 1270 changes the small-business VAT exemption limit and joint liability rules from 2027, and TAX FREE confirmation from 2028 Compliance
30 September 2026 · 16 changes
- Barbados: approved rental car companies charge 10% VAT and a 2.5% Product Development Levy from 1 October 2026 Rate change
- Haiti replaces its tax code with a new Code Fiscal in force from 1 October 2026, setting TCA (VAT) at 10% Rate change
- Malta: MTCA guidelines set transition rules for supplies moving from VAT-exempt to taxable, including rate and input VAT apportionment Compliance
- Vietnam extends the VAT relief on petroleum products to 31 December 2026 under Government Resolution 43/2026/NQ-CP Rate change
- Germany's Jahressteuergesetz 2026 bill would end the call-off stock simplification in 2028-2029 and add EU ETS 2 allowances to the reverse-charge list Update
- Indonesia switches Coretax return corrections from the delta scheme to the replace scheme from 1 October 2026 under PER-12/PJ/2026 Compliance
- Texas Comptroller orders proposed rule saying marketplace platform fees are not taxable data processing services Update
- 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
- Guatemala exempts gasoline and diesel from IVA from 1 October to 31 December 2026 Rate change
1 October 2026 · 9 changes
- Brazil adds net-value fields to the NF-e and NFC-e layouts: Nota Técnica 2026.008 goes live in production on 3 November 2026 E-invoicing
- European Commission proposes extending the optional VAT reverse charge and Quick Reaction Mechanism to 30 June 2030 Update
- France's 2027 finance bill would amend property VAT rules in the CIBS (article 19) - proposed, not law Update
- Malaysia exempts domestic electricity transmission and distribution from service tax for 800 kWh or less, 17 September to 31 December 2026 Rate change
- Slovenia drafts ZDDV-1 amendments transposing part of ViDA, applying from 1 January 2027 Update
- 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 · 7 changes
- Argentina exempts smaller financial institutions from the MiPyME electronic credit invoice regime (Resolution 400/2026) Invoice rules
- Mauritius: services by management licence holders to offshore clients are VAT-exempt from 1 October 2026, zero-rated before Rate change
- Correction: Angola's e-invoicing mandate reaches all General and Simplified VAT taxpayers on 1 January 2027, not 21 September 2026 E-invoicing
- Guernsey's States vote to step GST up to 4% then 5% and cap it at 5% Rate change
- 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
5 October 2026 · 4 changes
- DR Congo’s normalised invoice: mandatory since 1 December 2025, moratoria now ended E-invoicing
- Spain's B2B e-invoicing starts 6 October 2027 for businesses above EUR 8 million and 6 October 2028 for all others E-invoicing
- Spain announces a plan to delay Veri*factu to October 2028; the 2027 dates remain law until the BOE says otherwise E-invoicing
- Argentina sets a new tourist VAT refund table in ARCA Disposición 10/2026: 13% up to ARS 570,000, 14% above Update
6 October 2026 · 4 changes
- Texas Comptroller orders a proposed rule so medical records systems are not taxable; nothing is adopted yet Update
- Dutch Parliament adopts the ViDA single VAT registration bill 36 920: Eerste Kamer disposed of it on 6 October 2026 Registration
- Ukraine's Rada finance committee backs draft law 16037-d to simplify VAT administration, including a monthly or quarterly choice for FOPs Compliance
- Ukraine: Rada committee recommends second reading of the parcel VAT bills; new rules not before July 2027 - not yet law Threshold
7 October 2026 · 6 changes
- Argentina fixes the annual cap on VAT-credit refunds for subsidised public services at ARS 27.2 billion (Resolution 1759/2026) Compliance
- Belgium: law of 23 September 2026 raises the small-business VAT franchise ceiling in steps from EUR 26,000 in 2027 to EUR 30,000 from 2031 Threshold
- Norway's 2027 tax bill proposes lowering the EV VAT-exemption limit to NOK 150,000 — a proposal, not yet adopted Rate change
- Denmark tables bill L 36 to zero-rate books for VAT from 1 July 2027 Rate change
- Spain's Real Decreto-ley 29/2026 makes short-stay furnished lettings subject to 10% VAT from 1 December 2026 Rate change
- Ireland's Budget 2027 proposes 9% VAT on non-oral livestock respiratory vaccines, a 4.8% farmer flat-rate addition and a EUR 15 million charities fund Rate change
8 October 2026 · 9 changes
- Portugal: 2027 budget bill would extend the VAT exemption on agricultural inputs to 31 December 2027 Rate change
- Portugal's 2027 State Budget bill would delay the SAF-T (PT) accounting file to 2028 periods — a bill, not yet law Compliance
- India's GST Council recommends extending e-invoicing to reverse-charge supplies and imports of services for turnover of Rs 5 crore and above E-invoicing
- India's GST Council recommends inverted-duty refunds of ITC on input services from 1 November 2026 and 60-month refunds on capital goods - not yet notified Compliance
- India's 57th GST Council recommends a new return-amendment mechanism from the April 2027 return, plus rate, reverse-charge and registration changes Compliance
- Portugal's 2027 State Budget bill would accept PDF invoices as electronic invoices until 31 December 2027 E-invoicing
- Poland's Sejm accepts the Senate amendments to the VAT import-declaration bill; it now goes to the President Update
- Poland's Sejm passes the ViDA VAT transposition bill (druk 3074) on 8 October 2026 - Senate stage still to come Registration
- Illinois changes municipal telecommunications tax rates in Bushnell, Lovington and Westmont from 1 January 2027 Rate change
9 October 2026 · 7 changes
- Bolivia sets the invoicing procedure for the Law 1755 IVA exemption on productive inputs and capital goods (RND 102600000039) Invoice rules
- Denmark: draft amendment to the VAT executive order, out for consultation and not yet issued, would take effect on 1 January 2027 Compliance
- Malaysia proposes, not yet in force: RM10,000 duty-free limit for tourists leaving Langkawi and Labuan from 1 January 2027 Threshold
- Japan: a Cabinet bill, not yet law, would cut the consumption tax rate on food and beverages to 0.78% from 1 April 2027 Rate change
- Bolivia's SIN sets the invoicing procedure for the Ley 1755 five-year IVA exemption on inputs and capital goods Update
- Malaysia Budget 2027 proposes cutting service tax on elderly care from 8% to 6% from 1 January 2027 Rate change
- Malaysia's Budget 2027 proposes a sales tax refund for traders supplying machinery and inputs to manufacturers from 1 January 2027 Compliance
12 October 2026 · 7 changes
- Italy revises ex officio closure of inactive VAT numbers: notice to the digital address, closure from day 60 (Provvedimento 277710/2026) Registration
- Poland: VAT act awaiting signature (druk 2838) would let exporters prove the 0% rate with carrier, postal or foreign import documents - not yet law Compliance
- Philippines sets BIR accreditation requirements for e-invoicing service providers (RMC No. 110-2026) E-invoicing
- China cuts the VAT export refund rate for new energy vehicles from 13% to 9% from 1 April 2027 Update
- Proposed, not yet law: Trinidad and Tobago Budget 2027 would apply VAT to digital services from non-resident providers from 1 March 2027 Digital services
- Proposed, not yet law: Trinidad and Tobago Budget 2027 would move selected items from zero-rated to VAT-exempt from 1 January 2027 Rate change
- Proposed, not yet law: Trinidad and Tobago Budget 2027 proposes a TTD 100 late-return VAT penalty, a clearance certificate fee and mandatory GENTAX filing Compliance
13 October 2026 · 3 changes
- Switzerland: Parliament extends the 3.8% accommodation VAT rate to 2031, subject to a referendum until 21 January 2027 Rate change
- Spain's AEAT publishes initial technical documentation for the public e-invoicing solution (SPFE) E-invoicing
- Saudi Arabia opens VAT refund claims for individuals on real-estate sales made between 2018 and October 2020 Compliance
14 October 2026 · 1 change
15 October 2026 · 4 changes
- Ukraine signs Law No. 5025-IX on VAT for parcels up to EUR 150: marketplaces to collect 20%, from 1 July 2027 at the earliest Digital services
- HMRC publishes 'Help with VAT on cryptoassets' (GfC21), stating there are no separate VAT rules for cryptoassets Update
- Hungary: NAV proposes, not yet decided, a phased move from ÁNYK to eÁFA, with most VAT filers mandatory from 1 January 2028 Compliance
- Ukraine's Rada adopts the parcel VAT bills — awaiting presidential signature, not yet law Digital services
16 October 2026 · 6 changes
- Cyprus zero-rates infant milk, nappies, feminine hygiene products, fresh vegetables and fresh fruit for 2027 (K.D.P. 362/2026) Rate change
- Cyprus adds household photovoltaic systems for self-consumption to the Twelfth Schedule of the VAT Law (K.D.P. 363/2026) Rate change
- Uruguay exempts beverage-container deposits from IVA and gives housing cooperatives an IVA credit from 1 January 2027 (Law 20.531) Rate change
- Germany: Commission proposes, not yet adopted, to extend the BEHG emission-allowance reverse charge to 30 June 2030 Compliance
- Texas proposes that platform fees charged to sellers are not taxable data processing services; the rule is not adopted Update
- Spain's Congress validates Royal Decree-law 25/2026 on conditional VAT, hydrocarbon and electricity tax measures Rate change
17 October 2026 · 1 change
19 October 2026 · 7 changes
- Netherlands publishes its ViDA single VAT registration law (Stb. 2026, 327), in force from 1 January 2027 Registration
- UAE Ministerial Decision No. 197 of 2026 amends the e-invoicing rules: Tax Group transactions excluded for 24 months and the UAE data-storage rule replaced E-invoicing
- Ireland's Finance (No. 2) Bill 2026 would mandate structured e-invoicing and transaction reporting from November 2028 — a bill, not yet law E-invoicing
- Ireland's Finance (No. 2) Bill 2026 would raise the flat-rate farmer addition from 4.5% to 4.8% — a bill, not yet law Rate change
- Ireland's Finance (No. 2) Bill 2026 would exclude debt collection and factoring from the VAT financial-services exemption — a bill, not yet law Update
- Ireland's Finance (No. 2) Bill 2026 would require import-scheme intermediaries to hold tax clearance — a bill, not yet law Compliance
- Ireland's Finance (No. 2) Bill 2026 would put livestock respiratory vaccines at the reduced VAT rate — a bill, not yet law Rate change
20 October 2026 · 3 changes
- Poland: bill at first reading in the Sejm (print 3245) would push KSeF penalties to 1 January 2028 and extend the energy reverse charge to 30 June 2030 E-invoicing
- Poland: draft law, not yet passed, would defer KSeF error penalties to 31 December 2027 and extend the energy and allowance reverse charge to 30 June 2030 E-invoicing
- Cambodia suspends VAT on electric-vehicle charging services until the end of 2028 Rate change
22 October 2026 · 3 changes
- EU sets the Union handling fee at EUR 2 per item from 1 November 2026 (Delegated Regulation (EU) 2026/2152) Update
- Belgium: Chamber adopts the ViDA VAT bill (DOC 56 1718), not yet law and awaiting royal assent Registration
- Poland: Sejm passes the bill raising VAT to 23% on certain non-alcoholic and energy drinks; it is not law yet and goes to the Senate Rate change
23 October 2026 · 3 changes
- Chile sets transport data requirements for invoices and dispatch notes from 1 November 2026 (SII Resolution 144 of 2026) Invoice rules
- Chile sets the VAT refund procedure for new-home sales under Law 21.850 from 1 December 2026 (SII Resolution 146 of 2026) Compliance
- Poland: ViDA transposition act (druk 3074) awaits the President's signature after the Sejm accepts the Senate amendment - not yet law Registration
- 28 Oct 2026 New Zealand government agencies must require Peppol eInvoices from large suppliers from 1 January 2027 (Procurement Rule 44.2) Enacted · E-invoicing effective 1 Jan 2027
- 28 Oct 2026 Philippine invoices must show creditable withholding tax as a separate item (BIR RR No. 006-2026) Enacted · Invoice rules
- 23 Oct 2026 Chile sets transport data requirements for invoices and dispatch notes from 1 November 2026 (SII Resolution 144 of 2026) Enacted · Invoice rules effective 1 Nov 2026
- 23 Oct 2026 Chile sets the VAT refund procedure for new-home sales under Law 21.850 from 1 December 2026 (SII Resolution 146 of 2026) Enacted · Compliance effective 1 Dec 2026
- 23 Oct 2026 Poland: ViDA transposition act (druk 3074) awaits the President's signature after the Sejm accepts the Senate amendment - not yet law Proposed · Registration effective 1 Jan 2027
- 22 Oct 2026 EU sets the Union handling fee at EUR 2 per item from 1 November 2026 (Delegated Regulation (EU) 2026/2152) Enacted · Update effective 1 Nov 2026
- 22 Oct 2026 Belgium: Chamber adopts the ViDA VAT bill (DOC 56 1718), not yet law and awaiting royal assent Proposed · Registration effective 1 Jan 2027
- 22 Oct 2026 Poland: Sejm passes the bill raising VAT to 23% on certain non-alcoholic and energy drinks; it is not law yet and goes to the Senate Proposed · Rate change effective 1 Jan 2027
- 21 Oct 2026 Ghana collects VAT on cross-border digital services at the point of payment through its Real-Time VAT (RTVAT) framework, at a combined 20% Enacted · Digital services
- 21 Oct 2026 Proposed, not yet law: Cabo Verde's 2027 State Budget bill would change when VAT becomes chargeable on invoices and contingency documents Proposed · E-invoicing effective 1 Jan 2027
- 21 Oct 2026 British Columbia removes the PST exemptions for clothing patterns and clothing fabric, yarn and thread, and taxes clothing and footwear services, from 1 October 2026 In force · Rate change effective 1 Oct 2026
- 21 Oct 2026 Proposed, not yet law: Cabo Verde's 2027 Budget bill would set VAT on electricity and water at 8% Proposed · Rate change effective 1 Jan 2027
- Angola 2
- Argentina 7
- Armenia 7
- Austria 5
- Azerbaijan 7
- Bangladesh 9
- Barbados 1
- Belarus 2
- Belgium 13
- Belize 1
- Bhutan 2
- Bolivia 11
- Bosnia and Herzegovina 1
- Botswana 9
- Brazil 19
- Bulgaria 7
- Burkina Faso 2
- Burundi 5
- Cabo Verde 2
- Cambodia 2
- Canada 6
- Chad 1
- Chile 8
- China 4
- Colombia 2
- Congo 5
- Côte d'Ivoire 2
- Croatia 4
- Cuba 3
- Cyprus 8
- Czech Republic 10
- Denmark 11
- Dominican Republic 4
- DR Congo 4
- Ecuador 2
- Egypt 6
- El Salvador 1
- Estonia 2
- Eswatini 2
- Ethiopia 1
- European Union 6
- Fiji 3
- Finland 2
- France 19
- Gabon 1
- Georgia 2
- Germany 6
- Ghana 2
- Gibraltar 2
- Greece 3
- Guatemala 2
- Guernsey 4
- Haiti 1
- Hungary 14
- Iceland 4
- India 9
- Indonesia 2
- Ireland 12
- Isle of Man 3
- Israel 1
- Italy 8
- Jamaica 1
- Japan 7
- Jersey 1
- Kazakhstan 6
- Kenya 9
- Kosovo 2
- Kyrgyzstan 1
- Latvia 2
- Lesotho 1
- Liberia 3
- Lithuania 4
- Luxembourg 3
- Madagascar 1
- Malawi 2
- Malaysia 21
- Maldives 5
- Malta 4
- Mauritania 2
- Mauritius 20
- Mexico 2
- Moldova 5
- Mongolia 2
- Montenegro 1
- Morocco 2
- Nepal 4
- Netherlands 5
- New Zealand 3
- Nigeria 1
- North Macedonia 2
- Norway 8
- Oman 3
- Pakistan 4
- Paraguay 1
- Peru 6
- Philippines 7
- Poland 25
- Portugal 5
- Qatar 3
- Romania 4
- Russia 4
- Rwanda 2
- Saint Kitts and Nevis 1
- Saint Lucia 1
- Samoa 1
- San Marino 1
- Saudi Arabia 4
- Senegal 2
- Serbia 8
- Sierra Leone 6
- Singapore 1
- Slovakia 4
- Slovenia 2
- South Africa 10
- South Korea 4
- Spain 10
- Sri Lanka 9
- Sudan 1
- Sweden 7
- Switzerland 4
- Taiwan 2
- Tajikistan 1
- Tanzania 11
- Thailand 2
- Togo 2
- Trinidad and Tobago 3
- Turkey 5
- Uganda 4
- Ukraine 7
- United Arab Emirates 17
- United Kingdom 12
- United States 54
- Uruguay 3
- Uzbekistan 4
- Vanuatu 1
- Vietnam 9
- Zambia 1
- Zimbabwe 3
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