{
  "name": "LookupTax — Worldwide Indirect Tax Changes",
  "description": "A structured, officially-sourced dataset of worldwide indirect-tax changes (VAT, GST, sales tax, e-invoicing). Each change links to its official source.",
  "url": "https://lookuptax.com/tax-updates",
  "updated": "2026-06-16T00:00:00.000Z",
  "count": 16,
  "changes": [
    {
      "id": "issue-6-sa-e-invoicing",
      "jurisdiction": "SA",
      "jurisdictionName": "Saudi Arabia",
      "taxType": "VAT",
      "changeType": "e-invoicing",
      "status": "enacted",
      "summary": "ZATCA set the criteria for Wave 24 of the Phase 2 (Integration) e-invoicing mandate: all taxpayers whose VAT-taxable revenue exceeded SAR 375,000 in 2022, 2023 or 2024 must integrate their e-invoicing systems with the Fatoora platform by no later than 30 June 2026.",
      "effectiveDate": "2026-06-30",
      "sources": [
        {
          "title": "ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 24 for the Integration Phase of E-invoicing",
          "url": "https://zatca.gov.sa/en/Pages/news_1426.aspx",
          "publisher": "Zakat, Tax and Customs Authority (ZATCA)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "official-id-corroborated",
        "confidence": "high"
      },
      "issue": {
        "number": 6,
        "weekOf": "2026-06-08",
        "url": "https://lookuptax.com/tax-updates/eu-gulf-einvoicing-wave-june-16-2026"
      }
    },
    {
      "id": "issue-6-fr-e-invoicing",
      "jurisdiction": "FR",
      "jurisdictionName": "France",
      "taxType": "VAT",
      "changeType": "e-invoicing",
      "status": "enacted",
      "summary": "France confirmed the generalisation of mandatory B2B electronic invoicing and e-reporting from 1 September 2026. From that date all businesses must be able to receive electronic invoices.",
      "effectiveDate": "2026-09-01",
      "sources": [
        {
          "title": "Je passe à la facturation électronique — calendrier de la réforme",
          "url": "https://www.impots.gouv.fr/professionnel/je-passe-la-facturation-electronique",
          "publisher": "Direction générale des Finances publiques (impots.gouv.fr)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 6,
        "weekOf": "2026-06-08",
        "url": "https://lookuptax.com/tax-updates/eu-gulf-einvoicing-wave-june-16-2026"
      }
    },
    {
      "id": "issue-6-eu-threshold",
      "jurisdiction": "EU",
      "jurisdictionName": "European Union",
      "taxType": "Customs/Import",
      "changeType": "threshold",
      "status": "enacted",
      "summary": "The EU will abolish the €150 customs-duty exemption for low-value consignments and apply a temporary flat customs duty of €3 per item on goods valued up to €150 sold to consumers, from 1 July 2026 until 1 July 2028. The European Commission published the guidance and legal text on 8 June 2026.",
      "effectiveDate": "2026-07-01",
      "sources": [
        {
          "title": "Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028",
          "url": "https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en",
          "publisher": "European Commission — Taxation and Customs Union",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 6,
        "weekOf": "2026-06-08",
        "url": "https://lookuptax.com/tax-updates/eu-gulf-einvoicing-wave-june-16-2026"
      }
    },
    {
      "id": "issue-6-es-e-invoicing",
      "jurisdiction": "ES",
      "jurisdictionName": "Spain",
      "taxType": "VAT",
      "changeType": "e-invoicing",
      "status": "enacted",
      "summary": "Spain published Royal Decree 238/2026 (BOE, 31 March 2026; in force 20 April 2026) implementing the mandatory B2B e-invoicing system under the Crea y Crece Law (Law 18/2022) — a mixed model of private platforms plus an AEAT public platform. Application is deferred to a forthcoming ministerial order; once it triggers (targeted 1 October 2026 to start the notice periods), large businesses comply about 12 months later and all others about 24 months later.",
      "effectiveDate": null,
      "sources": [
        {
          "title": "Real Decreto 238/2026, de 25 de marzo (facturación electrónica obligatoria entre empresarios y profesionales)",
          "url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295",
          "publisher": "Boletín Oficial del Estado (BOE)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "official-id-corroborated",
        "confidence": "high"
      },
      "issue": {
        "number": 6,
        "weekOf": "2026-06-08",
        "url": "https://lookuptax.com/tax-updates/eu-gulf-einvoicing-wave-june-16-2026"
      }
    },
    {
      "id": "issue-6-pl-e-invoicing",
      "jurisdiction": "PL",
      "jurisdictionName": "Poland",
      "taxType": "VAT",
      "changeType": "e-invoicing",
      "status": "in-force",
      "summary": "Poland's KSeF mandatory B2B e-invoicing took effect on 1 February 2026 for large taxpayers (2024 turnover above PLN 200 million) and on 1 April 2026 for all other taxpayers; digitally-excluded micro-businesses follow from 1 January 2027. Enacted by the VAT Act amendment signed into law on 27 August 2025.",
      "effectiveDate": "2026-02-01",
      "sources": [
        {
          "title": "Krajowy System e-Faktur (KSeF) — obowiązkowy KSeF",
          "url": "https://www.podatki.gov.pl/ksef/",
          "publisher": "Ministerstwo Finansów (podatki.gov.pl)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "official-id-corroborated",
        "confidence": "high"
      },
      "issue": {
        "number": 6,
        "weekOf": "2026-06-08",
        "url": "https://lookuptax.com/tax-updates/eu-gulf-einvoicing-wave-june-16-2026"
      }
    },
    {
      "id": "issue-5-gb-rate",
      "jurisdiction": "GB",
      "jurisdictionName": "United Kingdom",
      "taxType": "VAT",
      "changeType": "rate",
      "status": "enacted",
      "summary": "HMRC published Revenue & Customs Brief 5 (2026) introducing a temporary reduced VAT rate of 5% (down from the 20% standard rate) on children's meals at catering establishments, children's admission tickets, and admissions to qualifying family attractions (amusement parks, zoos, museums, soft play). The relief applies 25 June to 1 September 2026; sport remains excluded.",
      "effectiveDate": "2026-06-25",
      "sources": [
        {
          "title": "Revenue and Customs Brief 5 (2026): temporary reduced rate of VAT for children's meals, tickets and family attractions",
          "url": "https://www.gov.uk/government/publications/revenue-and-customs-brief-5-2026-temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions/temporary-reduced-rate-of-vat-for-childrens-meals-tickets-and-family-attractions",
          "publisher": "GOV.UK / HM Revenue & Customs",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 5,
        "weekOf": "2026-05-18",
        "url": "https://lookuptax.com/tax-updates/uk-austria-vat-cuts-may-24-2026"
      }
    },
    {
      "id": "issue-5-at-rate",
      "jurisdiction": "AT",
      "jurisdictionName": "Austria",
      "taxType": "VAT",
      "changeType": "rate",
      "status": "enacted",
      "summary": "The Nationalrat (lower house) adopted an amendment to the Umsatzsteuergesetz 1994 introducing a new super-reduced VAT rate of 4.9% (down from 10%) on a defined list of staple foods (milk, yoghurt, butter, eggs, rice, flour, bread, plain pasta, most vegetables and fruit, table salt), effective 1 July 2026. Hospitality is excluded. Bundesrat confirmation followed on 3 June 2026.",
      "effectiveDate": "2026-07-01",
      "sources": [
        {
          "title": "Nationalrat beschließt Umsatzsteuersenkung für Grundnahrungsmittel (PK0448, 21.05.2026)",
          "url": "https://www.parlament.gv.at/aktuelles/pk/jahr_2026/pk0448",
          "publisher": "Parlament Österreich (Austrian Parliament)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 5,
        "weekOf": "2026-05-18",
        "url": "https://lookuptax.com/tax-updates/uk-austria-vat-cuts-may-24-2026"
      }
    },
    {
      "id": "issue-4-qa-e-invoicing",
      "jurisdiction": "QA",
      "jurisdictionName": "Qatar",
      "taxType": "Tax administration",
      "changeType": "e-invoicing",
      "status": "proposed",
      "summary": "Qatar's Cabinet approved a draft law on electronic invoicing and its executive regulations, prepared by the Ministry of Finance with the General Tax Authority (GTA). The law establishes the legal framework for issuing, storing and transmitting e-invoices ahead of a phased rollout. It is a Cabinet-approved draft that must still complete the legislative process and be gazetted; no technical specifications or go-live timeline have been confirmed.",
      "effectiveDate": null,
      "sources": [
        {
          "title": "Cabinet Holds Regular Meeting (approval of draft law on E-invoicing and its executive regulations)",
          "url": "https://qna.org.qa/en/news/news-details?id=cabinet-holds-regular-meeting&date=6%2F05%2F2026",
          "publisher": "Qatar News Agency (QNA), State of Qatar",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 4,
        "weekOf": "2026-05-04",
        "url": "https://lookuptax.com/tax-updates/qatar-einvoicing-law-may-10-2026"
      }
    },
    {
      "id": "issue-3-lr-rate",
      "jurisdiction": "LR",
      "jurisdictionName": "Liberia",
      "taxType": "GST",
      "changeType": "rate",
      "status": "in-force",
      "summary": "Liberia's standard Goods and Services Tax on services rose from 12% to 13% from 1 May 2026 under the Tax Amendment Act (approved 24 March 2026, published 1 April 2026). Telecommunications services remain at 15%. The Liberia Revenue Authority began implementation on 1 May 2026, ahead of a planned switch to an 18% VAT in January 2027.",
      "effectiveDate": "2026-05-01",
      "sources": [
        {
          "title": "Important Revenue Notice: Adjustment to Goods and Services Tax (GST) Rates",
          "url": "https://revenue.lra.gov.lr/important-revenue-noticeadjustment-to-goods-and-services-tax-gst-rates/",
          "publisher": "Liberia Revenue Authority",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 3,
        "weekOf": "2026-04-27",
        "url": "https://lookuptax.com/tax-updates/liberia-gst-belgium-vat-may-3-2026"
      }
    },
    {
      "id": "issue-3-be-compliance",
      "jurisdiction": "BE",
      "jurisdictionName": "Belgium",
      "taxType": "VAT",
      "changeType": "compliance",
      "status": "in-force",
      "summary": "From 1 May 2026 Belgium's modernised VAT chain reaches its next operational step: the VAT current account is replaced by the new VAT provision account (provisierekening / compte-provisions), visible via MyMinfin, with existing credits transferred across. Refunds are linked to the box-72 surplus and managed centrally, and the summer-holiday extended-deadline scheme is abolished.",
      "effectiveDate": "2026-05-01",
      "sources": [
        {
          "title": "Compte courant TVA / compte-provisions (VAT current account replaced by the VAT provision account)",
          "url": "https://finances.belgium.be/fr/entreprises/tva/paiement-remboursement/compte-courant-tva",
          "publisher": "SPF Finances (FPS Finance), Belgium",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 3,
        "weekOf": "2026-04-27",
        "url": "https://lookuptax.com/tax-updates/liberia-gst-belgium-vat-may-3-2026"
      }
    },
    {
      "id": "issue-2-it-compliance",
      "jurisdiction": "IT",
      "jurisdictionName": "Italy",
      "taxType": "VAT",
      "changeType": "compliance",
      "status": "in-force",
      "summary": "20 April 2026 deadline for the first mandatory online pairing of electronic cash registers (registratori telematici) with electronic payment instruments (POS). The pairing applies to POS in use during January 2026 and must be completed via the Agenzia delle Entrate online service, under the 2025 Budget Law and the agency directive of 31 October 2025.",
      "effectiveDate": "2026-04-20",
      "sources": [
        {
          "title": "Registratori di cassa e Pos: scade il 20 aprile il termine per gli strumenti di pagamento attivi a gennaio 2026 (comunicato stampa 17 aprile 2026)",
          "url": "https://www.agenziaentrate.gov.it/portale/-/comunicato-stampa-17-aprile-2026-registratori-di-cassa-e-pos-ancora-pochi-giorni-per-fare-l-abbinamento-online.-scade-il-20-aprile-il-termine-per-gli-strumenti-di-pagamento-attivi-a-gennaio-2026",
          "publisher": "Agenzia delle Entrate (Italian Revenue Agency)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 2,
        "weekOf": "2026-04-20",
        "url": "https://lookuptax.com/tax-updates/tax-compliance-updates-april-26-2026"
      }
    },
    {
      "id": "issue-2-us-compliance",
      "jurisdiction": "US",
      "jurisdictionName": "United States",
      "taxType": "Customs/Import",
      "changeType": "compliance",
      "status": "in-force",
      "summary": "On 20 April 2026, U.S. Customs and Border Protection (CBP) deployed Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) tool in the ACE Secure Data Portal, opening the process for importers and brokers to file consolidated refund requests for IEEPA tariffs (with interest). Announced in CBP CSMS #68315804 (10 April 2026).",
      "effectiveDate": "2026-04-20",
      "sources": [
        {
          "title": "CSMS #68315804 — Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment",
          "url": "https://content.govdelivery.com/accounts/USDHSCBP/bulletins/4126a9c",
          "publisher": "U.S. Customs and Border Protection (CBP)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 2,
        "weekOf": "2026-04-20",
        "url": "https://lookuptax.com/tax-updates/tax-compliance-updates-april-26-2026"
      }
    },
    {
      "id": "issue-2-in-compliance",
      "jurisdiction": "IN",
      "jurisdictionName": "India",
      "taxType": "GST",
      "changeType": "compliance",
      "status": "in-force",
      "summary": "GSTN published an advisory dated 23 April 2026 introducing an Excel-based IMS (Invoice Management System) Offline Tool on the GST portal, letting taxpayers act on individual and bulk inward invoices offline and upload a consolidated JSON file. It targets taxpayers with large volumes of inward supplies.",
      "effectiveDate": "2026-04-23",
      "sources": [
        {
          "title": "Advisory for IMS Offline Tool on GST Portal (23rd April 2026)",
          "url": "https://tutorial.gst.gov.in/downloads/news/advisory_on_ims_offline_tool_23rd_april_2026.pdf",
          "publisher": "Goods and Services Tax Network (GSTN), GST Portal",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 2,
        "weekOf": "2026-04-20",
        "url": "https://lookuptax.com/tax-updates/tax-compliance-updates-april-26-2026"
      }
    },
    {
      "id": "issue-1-ke-rate",
      "jurisdiction": "KE",
      "jurisdictionName": "Kenya",
      "taxType": "VAT",
      "changeType": "rate",
      "status": "in-force",
      "summary": "Kenya temporarily cut VAT on petroleum products (super petrol, diesel, illuminating kerosene) from 16% to 8% in two steps: Legal Notice No. 69 (16% to 13%, 14 April 2026) and Legal Notice No. 70 (13% to 8%, 15 April 2026). The 8% rate runs 15 April to 14 July 2026.",
      "effectiveDate": "2026-04-15",
      "sources": [
        {
          "title": "Value Added Tax (Amendment of Rate of Tax) Order, 2026 — Legal Notice No. 69",
          "url": "https://new.kenyalaw.org/akn/ke/act/ln/2026/69/eng@2026-04-14",
          "publisher": "Kenya Law (National Council for Law Reporting)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "official-id-corroborated",
        "confidence": "high"
      },
      "issue": {
        "number": 1,
        "weekOf": "2026-04-13",
        "url": "https://lookuptax.com/tax-updates/fuel-tax-relief-april-19-2026"
      }
    },
    {
      "id": "issue-1-ph-rate",
      "jurisdiction": "PH",
      "jurisdictionName": "Philippines",
      "taxType": "Excise",
      "changeType": "rate",
      "status": "in-force",
      "summary": "President Marcos issued Executive Order No. 114 (signed 16 April 2026) temporarily suspending excise taxes on LPG (except as petrochemical raw material) and kerosene (except aviation fuel) for three months, pursuant to RA 12316. The Bureau of Internal Revenue implemented it via Revenue Regulations No. 3-2026, effective on publication 17 April 2026.",
      "effectiveDate": "2026-04-17",
      "sources": [
        {
          "title": "Executive Order No. 114 — Temporarily Suspending the Excise Taxes on Specific Petroleum Products",
          "url": "https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/5/101210",
          "publisher": "Supreme Court E-Library (Republic of the Philippines)",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "official-id-corroborated",
        "confidence": "high"
      },
      "issue": {
        "number": 1,
        "weekOf": "2026-04-13",
        "url": "https://lookuptax.com/tax-updates/fuel-tax-relief-april-19-2026"
      }
    },
    {
      "id": "issue-1-bo-compliance",
      "jurisdiction": "BO",
      "jurisdictionName": "Bolivia",
      "taxType": "VAT",
      "changeType": "compliance",
      "status": "in-force",
      "summary": "Bolivia's tax authority (Servicio de Impuestos Nacionales) restored the full 100% VAT fiscal credit on gasoline and diesel purchases, removing the prior cap that allowed only 70% of input VAT to be credited. The total VAT paid on each fuel purchase is now recoverable by the taxpayer.",
      "effectiveDate": "2026-04-13",
      "sources": [
        {
          "title": "Contribuyentes se benefician con el 100% del crédito fiscal en facturas de combustible",
          "url": "https://www.impuestos.gob.bo/index.php/nota_prensa/contribuyentes-se-benefician-con-el-100-del-credito-fiscal-en-facturas-de-combustible/",
          "publisher": "Servicio de Impuestos Nacionales (SIN), Bolivia",
          "capturedOn": "2026-06-16"
        }
      ],
      "verification": {
        "method": "fetched-official",
        "confidence": "high"
      },
      "issue": {
        "number": 1,
        "weekOf": "2026-04-13",
        "url": "https://lookuptax.com/tax-updates/fuel-tax-relief-april-19-2026"
      }
    }
  ]
}