Seventy-two changes this week. Belgium enacted a staged rise in its small-business VAT ceiling, and the UAE loosened parts of its e-invoicing rules before they start. Ireland put its e-invoicing timetable into a Finance Bill. Budgets for 2027 brought VAT measures in Trinidad and Tobago, Cabo Verde, Malaysia and Jersey. Three corrections fix earlier entries for Liberia, Angola and Gibraltar.
What changed
Belgium — the small-business VAT ceiling rises to EUR 26,000 in 2027 and EUR 30,000 by 2031
The law of 23 September 2026 on cost reduction II (Chamber document DOC 56 1593), published in the Moniteur belge on 7 October 2026, amends article 56ter of the VAT Code. The franchise ceiling for businesses established in Belgium becomes EUR 26,000 for 2027, then EUR 27,000, EUR 28,000 and EUR 29,000, reaching EUR 30,000 from 2031. The article enters into force on 1 January 2027. Our earlier entry reported the bill before it became law.
The five annual ceilings, the article and the source →
UAE — tax-group transactions leave e-invoicing for 24 months
Ministerial Decision No. 197 of 2026, in force from 1 October and announced on 19 October, amends the e-invoicing decision MD 243/2025. Transactions between members of the same Tax Group become Excluded Transactions for 24 months from 1 January 2027. The rule that e-invoice data must be stored inside the UAE is replaced by a duty to keep the data and produce it on request, and the two-business-day system-failure notification is repealed. Article 6(5) is restated with a 14-business-day issuance window.
What MD 197 changes in MD 243, article by article →
Ireland — the Finance Bill writes in e-invoicing from November 2028
Section 51 of the Finance (No. 2) Bill 2026, initiated on 19 October, inserts a new section 66A and Chapter 6A into the VAT Consolidation Act. Structured e-invoicing for domestic B2B and B2G supplies would apply from 1 November 2028 to businesses in Revenue’s Large Corporates Division, and from 1 November 2029 to a wider group, with transaction data sent to Revenue when the invoice is issued. The bill can still be amended. Its other VAT sections are in the list below.
Who is in each phase, the reporting rule and the bill text →
EU — the EUR 2 parcel handling fee is part of the VAT base
The Commission adopted delegated act C(2026) 6694 on 21 September, setting the Union handling fee at EUR 2 per item for goods sold at a distance. It applies from the tenth day after the act enters into force, which the Commission expects to be 1 November 2026. The act has not yet appeared in the Official Journal. The Commission’s revised VAT e-commerce guidance (6 October) says the fee belongs in the VAT taxable amount: in the IOSS return where it is charged at sale, and in the import VAT base otherwise.
How the fee enters IOSS, special arrangements and standard import →
Angola — e-invoicing reaches General and Simplified VAT taxpayers on 1 January 2027 (correction)
AGT’s communiqué of 2 October 2026 says mandatory e-invoicing under Presidential Decree 71/25 has applied to Large Taxpayers and State suppliers since 1 January 2026, and extends to all General and Simplified VAT regime taxpayers on 1 January 2027. Our earlier entry gave 21 September 2026 for the second phase and 20 September 2025 for the first.
The two phases, the voluntary route and the source →
Liberia — the VAT rate is 15%, not 18% (correction)
An Act amending sections 1003 and 1066(a) of the VAT Act, approved 17 December 2024, cut the standard rate from 18% to 15%. LRA’s 2026 guidance applies 15% with a USD 20,000 registration threshold and full implementation on 1 January 2027. Our earlier entry stated 18%.
The Act, the LRA timeline and the two commencement rules →
Gibraltar — the Transaction Tax started on 15 July 2026, not 10 April (correction)
Commencement notice LN.2026/148 brought the Transaction Tax provisions of the Treaty on Gibraltar and the European Union Act 2026 into force on 15 July 2026. The schedule sets 15% in the first year, 16% in the second and then 17% or the lowest standard rate in the EU, with 5% reduced rates for listed goods.
The commencement sequence and the rate schedule →
China — the export VAT refund on new-energy vehicles falls to 9% from April 2027
MOF/STA Announcement No. 29 of 2026 (12 October) cuts the VAT export refund rate for new-energy vehicles from 13% to 9% from 1 April 2027, and cancels the export refund on e-cigarette devices. The export date on the customs declaration decides which rate applies.
The two annexes and the transition rule →
Kazakhstan — draft would make platforms pay VAT on foreign sellers’ sales to consumers
A draft amendment to the Tax Code, posted for discussion by the Ministry of National Economy, would make a Kazakh internet platform the VAT payer when a foreign seller sells goods or electronic services to individuals through it, with a quarterly tax period. The draft’s general start date is 1 January 2027. It is a draft only. Two other measures from the same draft are listed below.
The new articles 826-1 to 826-4 and the draft’s status →
Japan — the bill cutting consumption tax on food goes to the Diet
The Cabinet adopted the food consumption-tax cut bill on 9 October and sent it to the 222nd Diet. It sets the national rate on reduced-rate food at 0.78% (1% combined) from 1 April 2027 to 31 March 2029. The committee stage began on 20 October, and the government aims for enactment by 12 December.
The rate, the period and the transitional rules →
Chile — first sales of new homes can be VAT-exempt for a year from 1 December
Law 21.850, published on 17 October, lets sellers opt for a VAT exemption on the first sale of a new dwelling for one year from 1 December 2026, keeping their input VAT credit. The dwelling must already have final municipal approval before publication.
The conditions and the refund rule for interim sales →
Cambodia — no VAT on EV charging until the end of 2028
A Ministry of Economy and Finance Prakas signed on 13 October 2026 suspends VAT on electric-vehicle charging services until the end of 2028. Charging operators must not charge VAT to users, and VAT on their purchases for the charging business cannot be credited. It took effect on signature.
Who is covered and the input VAT rule →
Mauritania — public bodies stop paying invoices not declared on STT from 1 November
A Ministry of Finance circular of 29 September 2026 says that from 1 November 2026 a public entity may not pay a supplier’s invoice unless the supplier has declared it on the DGI’s STT platform and the entity has validated it there. Public entities must also file and pay all taxes through STT.
The supplier and public-entity duties →
Haiti — a new tax code in force from 1 October
A decree published in Le Moniteur Spécial No. 48-A on 30 September replaces the 2022 tax code from 1 October 2026. For the TCA, Haiti’s VAT, it sets a 10% rate, a franchise for turnover below HTG 10 million, monthly returns between the 1st and 15th, and mandatory invoice details.
The TCA articles and the source →
California — CDTFA sets out how SaaS and digital products are taxed from 2027
Special Notice L-1036 says that from 1 January 2027 digital products, including prewritten SaaS, are taxable tangible personal property. It lists the exclusions and exemptions, and a USD 5 million threshold above which liability can shift to the purchaser. Draft regulations are listed below.
The exclusions, exemptions and threshold →
Poland — draft law keeps KSeF penalties off to the end of 2027
On 20 October the Council of Ministers adopted a draft law that defers KSeF penalties to 31 December 2027 and extends the reverse charge on gas, electricity and emission allowances to 30 June 2030. The Ministry says KSeF becomes mandatory for all businesses on 1 January 2027.
What the draft extends, and to when →
Ukraine — the Rada adopts VAT on low-value parcels
On 15 October the Verkhovna Rada adopted bills 16051-1 and 15460. Imported parcels up to EUR 150 would carry VAT from EUR 0, collected by marketplaces, from no earlier than July 2027. The law still needs the President’s signature.
The thresholds, who collects and the next step →
In short
- Ireland — Finance (No. 2) Bill section 52 would raise the flat-rate farmer addition from 4.5% to 4.8% from 1 January 2027. Full record →
- Ireland — Section 54 would take debt collection and factoring out of the financial-services exemption. Full record →
- Ireland — Section 53 would require import-scheme intermediaries to hold a tax clearance certificate. Full record →
- Ireland — Section 55 would move non-oral respiratory vaccines for livestock into the reduced-rate schedule. Full record →
- Kazakhstan — The same draft would refund excess VAT within ten working days for taxpayers paying in digital tenge. Full record →
- Kazakhstan — The draft would also require certain importers from EAEU countries to pay VAT before goods enter Kazakhstan. Full record →
- Trinidad and Tobago — Budget 2027 proposes VAT on digital services from non-resident providers from 1 March 2027. Full record →
- Trinidad and Tobago — Budget 2027 proposes moving selected zero-rated items to exempt from 1 January 2027. Full record →
- Trinidad and Tobago — Budget 2027 proposes a TTD 100 penalty per two months a VAT return is late, a clearance-certificate fee and mandatory e-filing. Full record →
- Cabo Verde — The 2027 budget bill would make VAT chargeable at invoice issue and add contingency-invoice and self-billing rules. Full record →
- Cabo Verde — The bill would set an 8% VAT rate on electricity and water from 1 January 2027. Full record →
- Malaysia — Budget 2027 proposes a RM10,000 duty- and sales-tax-free limit for goods taken out of Langkawi and Labuan from 1 January 2027. Full record →
- Jersey — The 2027–2030 budget proposes GST technical changes, including faster group-registration changes and investment-asset tax warehouses. Full record →
- Portugal — The 2027 budget bill would start the SAF-T (PT) accounting file with 2028 periods. Full record →
- Bulgaria — A bill tabled on 23 September would apply 9% VAT to road fuels for 12 months. Full record →
- Bulgaria — The draft VAT law would end call-off stock for goods dispatched after 30 June 2028. Full record →
- Bulgaria — The draft would widen the deemed-supplier rules for platforms and treat some cross-border energy supplies as distance sales. Full record →
- Germany — The Commission proposes extending Germany’s reverse charge on national emission allowances to 30 June 2030. Full record →
- Denmark — The Commission proposes extending Denmark’s DKK 40-a-day flat VAT on private use of vans to the end of 2029. Full record →
- Denmark — A draft amendment to the VAT executive order, open for comment to 9 November, adds ViDA-related reporting from 1 January 2027. Full record →
- Czech Republic — A bill would move kratom from the 12% rate to 21% from 1 January 2027. Full record →
- Spain — Congress validated the energy VAT decree, RDL 25/2026, on 16 October. Full record →
- Spain — The AEAT published the first technical documentation for its public e-invoicing solution on 13 October. Full record →
- Estonia — EMTA plans a data-based VAT return and OSS return version 7.7 from 1 January 2027. Full record →
- Hungary — NAV proposes phasing out the ÁNYK form-filler, with SMEs moving to eÁFA from 1 January 2028. Full record →
- France — BOFiP finalised its commentary on the international VAT agent regime of article 289 A bis CGI on 14 October. Full record →
- Malta — MTCA guidelines of 30 September explain the VAT treatment when an exempt supply becomes taxable. Full record →
- United Kingdom — HMRC published GfC21 guidance on VAT and cryptoassets on 15 October. Full record →
- Norway — The 2027 tax bill proposes cutting the VAT exemption limit for electric cars from NOK 300,000 to NOK 150,000. Full record →
- Saudi Arabia — Individuals can claim back VAT paid on 2018–2020 property sales, within 30 days of 13 October. Full record →
- Ghana — GRA’s Real-Time VAT collects a combined 20% on foreign digital services at the point of payment. Full record →
- Mauritius — MRA says management-licence services supplied before 1 October 2026 are zero-rated. Full record →
- Eswatini — Legal Notice 111 allows electronic tax invoices through authorised fiscal devices, and fiscal-data submission rules apply from 15 July 2026. Full record →
- Senegal — Medium-sized and regulated-profession taxpayers must file on SENTAX from 1 October 2026. Full record →
- Kenya — Legal Notice 128 kept 8% VAT on petrol, diesel and kerosene from 15 July to 14 October 2026. Full record →
- Cambodia — Instruction 014 of 17 August lists dental services as non-taxable for VAT. Full record →
- Philippines — RMC 110-2026 sets accreditation rules for e-invoicing service providers, effective 12 October. Full record →
- Pakistan — SRO 1666(I)/2026 extends the e-invoicing rules to federal excise and Islamabad services. Full record →
- Brazil — NF-e technical note 2026.008 adds net-value fields, in production from 3 November 2026. Full record →
- Brazil — A joint technical act approved the documentation for the CBS/IBS split-payment platform. Full record →
- Bolivia — RND 102600000039 sets how to invoice the Law 1755 VAT exemption on productive inputs. Full record →
- Argentina — Resolution 400/2026 takes smaller financial institutions out of the SME electronic credit invoice regime. Full record →
- Argentina — Resolution 1759/2026 caps VAT refunds for subsidised utilities at ARS 27.2 billion. Full record →
- Barbados — Approved rental car companies charge 10% VAT from 1 October 2026. Full record →
- British Columbia — PST applies to clothing patterns, fabric, yarn and thread, and to services to clothing and footwear, from 1 October 2026. Full record →
- California — CDTFA has draft Regulations 1600 to 1600.2 on digital products under discussion. Full record →
- Illinois — IDOR says targeted advertising and digital assets become taxable on 1 January 2027. Full record →
- Maryland — Multiple-points-of-use certificate rules for digital and IT services change on 1 January 2027. Full record →
- Texas — A proposed rule would stop platform fees charged to sellers being taxed as data processing. Full record →
- Texas — An executive order directs a rule exempting electronic medical record systems from tax. Full record →
- South Dakota — The state sales tax rate returns to 4.5% on 1 July 2027. Full record →
- South Dakota — Counties may levy a gross receipts tax of up to 0.5%, from January 2027 at the earliest. Full record →
- Arkansas — Harrison, Boone County and Lafayette County lower their local rates on 1 January 2027. Full record →
- Iowa — Ankeny’s 1% local option sales tax starts on 1 January 2027. Full record →
- Virginia — Localities may add a 1% school-construction sales tax if voters approve it; referenda are on 3 November. Full record →
Themes this week
Budgets for 2027 carry most of the new VAT measures. Trinidad and Tobago, Cabo Verde, Malaysia, Jersey, Portugal, Ireland and Norway all set out VAT measures this week, and nearly all start on 1 January 2027. Most are still bills or proposals.
E-invoicing rules are being adjusted before they start. The UAE removed tax-group transactions for two years, Poland’s government proposed pushing KSeF penalties back a year, Angola’s second phase was confirmed for January, and Ireland’s timetable moved into legislation. Mauritania and Pakistan widened who must use their invoicing platforms.
Platforms and parcels keep drawing VAT rules. Kazakhstan’s draft makes platforms pay VAT on foreign sellers’ sales, Ukraine adopted VAT on low-value parcels, and the EU’s EUR 2 handling fee sits inside the VAT base. Ghana and Trinidad and Tobago target foreign digital services.
Sources
Every change above links to its own record. Each record has the official source, the passage quoted in its original language, and the date it was checked. The same facts are published in the machine-readable changes feed.