What changed for Pakistan Sales Tax?

The Finance Act 2026-27, signed by the President on 26 June 2026 and effective 1 July 2026, expands the Sales Tax Act 1990 Third Schedule (retail-price-basis sales tax) to confectionery, pasta, sauces, plastics, utensils, sanitary items, cosmetics, footwear and more, and mandates that all sales-tax-registered taxpayers integrate with the FBR e-invoicing and production-monitoring systems, with suspension or blacklisting for non-compliance. Effective Jul 1, 2026. (Source: Federal Board of Revenue (FBR), Pakistan.)

What changed for Mauritius VAT?

In the Budget 2026-2027 (presented 19 June 2026), excise duty on tobacco and hard liquor rose 10% and the sugar levy rose from 12 to 15 cents per gram, both effective 20 June 2026; electronic books were exempted from VAT and common salt zero-rated, with online marketplaces and digital platforms brought into the scope of VAT on digital and electronic services. The 15% VAT rate is unchanged. Effective Jun 20, 2026. (Source: Mauritius National Assembly / Ministry of Finance.)

What changed for Nepal VAT?

The Finance Bill 2083, approved by Nepal House of Representatives on 19 June 2026, introduces 5% VAT on electricity supplied to final consumers above 50 units per month (first 50 units exempt) and 5% VAT on ride-hailing/ride-sharing platform services collected by the platform operator, effective 17 July 2026 (Shrawan 1, 2083). The standard 13% rate is unchanged. Effective Jul 17, 2026. (Source: Nepal House of Representatives.)

What changed for Guernsey GST?

On 8 June 2026 the Policy & Resources Committee published its 2026 Tax Reform Package proposing a 3% Goods and Services Tax effective 1 January 2028, with food at the standard rate. The package requires approval by the States of Deliberation at its July 2026 sitting; no legislation is enacted yet. Effective Jan 1, 2028. (Source: States of Guernsey (Policy & Resources Committee).)

What changed for Bolivia VAT?

Bolivia enacted Ley N. 1733 (Ley de Alivio Tributario) on 27 May 2026, reforming the way IVA is calculated from 'por dentro' (13% embedded, effective ~14.94%) to 'por fuera' (13% added transparently to the net price). The change takes effect on the first day of the month following publication of an implementing Supreme Decree, which had not been published as at 26 June 2026. (Source: Gaceta Oficial del Estado Plurinacional de Bolivia.)

What changed for United Kingdom VAT?

In its Tax Update 2026 (Written Ministerial Statement HCWS141, 23 June 2026) the UK government confirmed Peppol as the core interoperability network for the planned mandatory B2B e-invoicing system (mandate from April 2029, decentralised four-corner model), accelerated abolition of the low-value import customs-duty relief by six months to October 2028, and opened a consultation on extending online-marketplace VAT liability to UK-based sellers (closes 18 August 2026). Effective Apr 1, 2029. (Source: HM Treasury / HMRC.)

What changed for DR Congo VAT?

Under Instruction No. 0339 (Finance Act 2024 framework), cross-border digital services supplied by non-resident providers to DRC customers are subject to 16% VAT with no registration threshold. Simplified registration via the DGR portal opened from 1 March 2026 and the VAT collection obligation takes effect 1 July 2026. Covered services include advertising, streaming, gaming, software, apps, e-books and cloud services. Effective Jul 1, 2026. (Source: Sovos (citing DGR Instruction No. 0339).)

What changed for Azerbaijan VAT?

Azerbaijan enacted Tax Code amendments on 23 February 2026 requiring non-resident providers of electronic services to B2C customers in Azerbaijan to register for and collect 18% VAT. Registration is mandatory within 30 days of annual sales to Azerbaijani customers exceeding the AZN equivalent of USD 10,000; the registration obligation takes effect 23 August 2026. Effective Aug 23, 2026. (Source: KPMG (citing Azerbaijan State Tax Service).)

What changed for Angola VAT?

Under Presidential Decree No. 71/25 (Legal Framework for Invoices), mandatory electronic invoicing extends to all taxpayers under the General and Simplified VAT regimes from 21 September 2026 (Phase 2). Phase 1 (large taxpayers and state suppliers) has applied since 20 September 2025. Phase 2 requires AGT-certified software transmitting invoice data in real time, with invoices issued within five days of the taxable event. Effective Sep 21, 2026. (Source: EY Angola (citing Decree 71/25, AGT).)

What changed for Portugal VAT?

Portugal VAT Grouping regime (Regime de Grupos de IVA), enacted by Lei n. 62/2025 (Diario da Republica, 27 October 2025), takes effect for tax periods beginning on or after 1 July 2026. Groups of companies with financial, economic and organisational links (dominant entity holding at least 75% of capital and over 50% of voting rights) may consolidate VAT obligations into a single joint return, with a minimum three-year commitment. Effective Jul 1, 2026. (Source: PwC Portugal (citing Lei 62/2025).)

What changed for Sweden VAT?

Sweden reduced the VAT rate on admission to dance events from 25% to 6%, aligning with the existing 6% rate for concerts, theatre and ballet. The amending law (SFS 2026:841) was gazetted on 3 June 2026 and enters into force 1 July 2026. Effective Jul 1, 2026. (Source: Sveriges riksdag.)

What changed for Sweden VAT?

From 1 July 2026 Sweden grants Skatteverket new anti-VAT-fraud powers: to refuse or cancel VAT registrations on fraud-risk grounds, mark a VAT number invalid in the EU VIES system, and withhold excess input VAT credits pending investigation. The Riksdag approved the measures on 6 May 2026 (committee report SkU22). Effective Jul 1, 2026. (Source: Sveriges riksdag.)

What changed for Malaysia SST?

Malaysia MyInvois Phase 4 relaxation period for taxpayers with annual turnover between RM1m and RM5m ends 30 June 2026; from 1 July 2026 these taxpayers must issue e-invoices in real time via the LHDN MyInvois portal with no further grace. The previously planned Phase 5 (RM150k-RM1m) is cancelled following the Cabinet 6 December 2025 decision to set the permanent exemption threshold at RM1m. Effective Jul 1, 2026. (Source: Inland Revenue Board of Malaysia (LHDN).)

What changed for Vietnam VAT?

Law No. 108/2025/QH15 on Tax Administration (passed 10 December 2025, main provisions effective 1 July 2026) expands Vietnam e-invoicing regime to non-resident organisations and individuals operating via e-commerce and digital platforms without a permanent establishment, requiring them to issue Vietnamese e-invoices through the General Department of Taxation portal. Foreign platform operators with domestic ordering/payment functions must also withhold and remit VAT for sellers on their platforms. Effective Jul 1, 2026. (Source: Vietnam.vn (Government of Vietnam).)

What changed for Morocco VAT?

Under Finance Law 50-25 (Dahir 1-25-67, Bulletin Officiel 7465-bis, 16 December 2025), VAT withholding at source on services begins Phase 1 on 1 July 2026: banks, insurers and firms with turnover of at least MAD 500 million must withhold 75% of the VAT due on service payments (100% where the provider lacks a tax-compliance certificate). Phase 2 (MAD 350m) follows on 1 January 2027 and Phase 3 (MAD 200m) on 1 January 2028. Effective Jul 1, 2026. (Source: Secretariat General du Gouvernement du Maroc.)

What changed for Liberia VAT?

Liberia VAT registration window opens 1 July 2026 and runs to 31 December 2026, ahead of the VAT system launch on 1 January 2027 at an 18% standard rate, replacing the current GST. The legal basis is the amendment to Part 3, Chapter 10 of the Liberia Revenue Code; the LRA has confirmed the July 2026 registration opening. Effective Jul 1, 2026. (Source: Liberia Revenue Authority.)

What changed for Greece VAT?

Mandatory B2B e-invoicing via the myDATA platform extends to all remaining businesses from 1 October 2026 (Phase 2), following Phase 1 for large businesses (2023 gross revenues over EUR 1 million) which applied from 2 March 2026. Non-compliant VATable transactions attract a fine of 50% of the VAT amount. Effective Oct 1, 2026. (Source: EDICOM (citing AADE / Ministry of National Economy & Finance).)

What changed for Japan Consumption Tax?

Japan 2026 Tax Reform (enacted by the Diet on 31 March 2026) restructures the qualified-invoice (Tekikaku Seikyusho) transitional input-credit measure for purchases from tax-exempt businesses to a step-down schedule - 70% from 1 October 2026, 50% from 1 October 2028, 30% from 1 October 2030, ending 30 September 2031 - and caps the transitional credit at JPY 100 million of purchases per supplier per taxable period from 1 October 2026. Effective Oct 1, 2026. (Source: KPMG (citing Ministry of Finance / NTA).)

What changed for Canada PST?

British Columbia Budget Measures Implementation Act, 2026 proposes to extend 7% provincial sales tax to certain professional services from 1 October 2026 - accounting, bookkeeping and assurance; non-residential real-estate services; security and private investigation; and architectural, engineering and geoscience services (PST on 30% of the price). BC Ministry of Finance published Notice 2026-001; the legislation is subject to Royal Assent. Effective Oct 1, 2026. (Source: BC Ministry of Finance.)

What changed for Ecuador VAT?

SRI Resolution NAC-DGERCGC26-00000016 (issued 15 April 2026, effective 1 June 2026) requires that the IVA declaration and payment be made simultaneously in a single step; a declaration is valid only when the full IVA amount is paid at submission. Exporters of goods and their direct suppliers in the Exporter Registry are excepted. Effective Jun 1, 2026. (Source: Servicio de Rentas Internas (SRI), Ecuador.)

What changed for Iceland VAT?

Iceland temporarily reduced the VAT rate on petrol and diesel from 24% to 11% for the period 1 May to 31 August 2026, announced by the Prime Minister Office on 10 April 2026; fuel retailers are legally required to pass the full reduction to consumers. The standard 24% rate resumes 1 September 2026. Effective May 1, 2026. (Source: Skatturinn (Iceland Revenue and Customs).)

What changed for Kosovo VAT?

From 1 June 2026 Kosovo Minister of Finance Decision No. 19/2026 (27 April 2026) prohibits cash settlement of any transaction over EUR 2,000 between a business and a non-business individual; such transactions must go through the banking system or electronic payment. Separately, Administrative Instruction No. 01/2026 adds Electronic Fiscal Software (EFS) to the official fiscalization framework, repealing Instruction 02/2018. Effective Jun 1, 2026. (Source: Tax Administration of Kosovo (ATK).)

What changed for South Africa VAT?

The Tax Administration Laws Amendment Act 4 of 2026 (Government Gazette 54447, 1 April 2026) amends the VAT Act to introduce statutory definitions of e-invoice, e-debit note and e-credit note and an e-reporting framework. Participation is currently voluntary; technical requirements and mandatory dates are to be prescribed by the Minister by regulation, with SARS VAT Modernisation project planning phased onboarding of large taxpayers over 2026-2029. Effective Apr 1, 2026. (Source: South African Revenue Service / National Treasury.)

Last Week in Taxes: Mid-year Finance Acts & a 1 July e-invoicing wave (Issue #11)

Q: What changed for Norway VAT?

On 8 June 2026 the Storting adopted Prop. 44 L (2025-2026), amending the Bookkeeping Act to make B2B e-invoice issuance (EHF/Peppol to ELMA-registered buyers) mandatory from 1 January 2027, and e-invoice receipt plus full digital bookkeeping mandatory from 1 January 2030. Businesses below NOK 50,000 turnover are exempt. Effective Jan 1, 2027. (Source: Regjeringen.no (Norwegian Government).)

Q: What changed for Kenya VAT?

The Finance Act 2026 was signed into law on 23 June 2026 and, from 1 July 2026, applies 16% VAT to digital financial-platform services previously exempt - money transfer, payment processing, settlement, merchant acquiring, payment gateway and aggregation services supplied through software or a digital platform for a fee or commission. Person-to-person mobile money transfers remain exempt. Effective Jul 1, 2026. (Source: KPMG (citing Finance Act 2026 / KRA).)

Q: What changed for Tanzania VAT?

The Finance Act 2026 (passed by Parliament 23 June 2026, Special Gazette Vol. 107 No. 6 of 15 June 2026) raises the digital service tax on non-resident digital-service providers from 2% to 3% of gross payments and adds VAT exemptions for imported electric-vehicle charging-station equipment and LPG smart meters, all effective 1 July 2026. Effective Jul 1, 2026. (Source: Parliament of the United Republic of Tanzania.)

In brief — a mid-year budget wave, then a 1 July go-live cluster:

Norway — Parliament enacted mandatory B2B e-invoicing and digital bookkeeping on 8 June 2026 (issuance from 1 Jan 2027).
Kenya — Finance Act 2026 (signed 23 June) applies 16% VAT to digital financial-platform services from 1 July 2026.
Pakistan — Finance Act 2026-27 (signed 26 June) expands retail-price sales tax and mandates FBR e-invoicing integration from 1 July 2026.
Tanzania — Finance Act 2026 raises the non-resident digital service tax from 2% to 3% from 1 July 2026.
Mauritius — Budget 2026-27 (19 June) lifts tobacco/liquor excise 10% and the sugar levy, and exempts e-books from VAT.
Nepal — Finance Bill 2083 (approved 19 June) adds 5% VAT on higher-usage electricity and on ride-hailing from 17 July 2026.
Switzerland — Parliament approved a VAT rise from 8.1% to 8.5% on 19 June, subject to a November 2026 referendum (effective 2028).
Coming into force ~1 July–October 2026 — e-invoicing/CTC go-lives and VAT changes in DR Congo, Azerbaijan, Angola, Portugal, Malaysia, Vietnam, Morocco, Liberia, Greece, Japan and British Columbia (Canada).

This issue separates what was announced or enacted in the window (the real news) from confirmed changes coming into force over the next quarter. Each fact is tied to its official source.

Announced this week

Europe

Norway — VAT: mandatory B2B e-invoicing and digital bookkeeping enacted

On 8 June 2026 the Storting adopted Prop. 44 L (2025-2026), amending the Bookkeeping Act to require B2B e-invoice issuance (EHF/Peppol to ELMA-registered buyers) from 1 January 2027, and e-invoice receipt plus full digital bookkeeping from 1 January 2030. Businesses under NOK 50,000 turnover are exempt. (Regjeringen.no)

What it means: Norway joins the European e-invoicing wave with a phased, Peppol-based model. The 2027 issuance date gives suppliers ~18 months; the heavier lift — mandatory receipt and digital bookkeeping — lands in 2030.

Switzerland — VAT: standard rate to rise 8.1% → 8.5% (referendum-gated)

On 19 June 2026 both chambers of the Federal Assembly approved a constitutional amendment raising the standard VAT rate to 8.5% (accommodation to 4.0%; reduced rate unchanged at 2.6%) to fund the 13th AHV/AVS pension. The change requires a mandatory referendum on 29 November 2026 and, if approved, applies from 1 January 2028. (SWI swissinfo.ch)

Sweden — VAT: dance-event rate cut to 6%, plus new anti-fraud powers

The VAT rate on admission to dance events drops from 25% to 6% (SFS 2026:841, gazetted 3 June 2026), aligning with concerts, theatre and ballet, from 1 July 2026. The same reform package gives Skatteverket new anti-VAT-fraud powers from 1 July 2026 — to refuse or cancel registrations, flag VAT numbers invalid in VIES, and withhold excess input credits. (Sveriges riksdag)

United Kingdom — VAT/e-invoicing: Peppol confirmed; import relief accelerated

In Tax Update 2026 (Written Ministerial Statement HCWS141, 23 June 2026) the government confirmed Peppol as the core network for the planned mandatory B2B e-invoicing system (mandate from April 2029), accelerated abolition of the low-value import customs-duty relief by six months to October 2028, and opened a consultation on extending online-marketplace VAT liability to UK-based sellers (closes 18 August 2026). (GOV.UK)

Guernsey — GST: 3% Goods and Services Tax proposed for 2028

On 8 June 2026 the Policy & Resources Committee published its 2026 Tax Reform Package proposing a new 3% GST effective 1 January 2028, with food at the standard rate. The package needs States of Deliberation approval at the July 2026 sitting. (States of Guernsey)

Africa

Kenya — VAT on digital financial services (Finance Act 2026)

The Finance Act 2026 (signed 23 June 2026) applies 16% VAT from 1 July 2026 to digital financial-platform services previously exempt — money transfer, payment processing, settlement, merchant acquiring, payment gateway and aggregation services supplied for a fee or commission via software or a platform. Person-to-person mobile money transfers stay exempt. (KPMG, citing Finance Act 2026 / KRA)

Tanzania — Digital service tax 2% → 3% (Finance Act 2026)

The Finance Act 2026 (passed 23 June 2026; Special Gazette Vol. 107 No. 6) raises the non-resident digital service tax from 2% to 3% of gross payments and adds VAT exemptions for imported EV charging equipment and LPG smart meters, all from 1 July 2026. (Parliament of Tanzania — Finance Bill 2026)

Mauritius — Budget 2026-27: excise up, e-books exempt

In the Budget 2026-2027 (19 June 2026), excise on tobacco and hard liquor rose 10% and the sugar levy from 12 to 15 cents per gram (both from 20 June 2026); e-books were exempted from VAT, common salt zero-rated, and online marketplaces brought into the scope of VAT on digital services. The 15% VAT rate is unchanged. (Mauritius National Assembly — Budget Annex)

Asia-Pacific & South Asia

Pakistan — Sales tax base widened; FBR e-invoicing mandated (Finance Act 2026-27)

The Finance Act 2026-27 (signed 26 June 2026, effective 1 July 2026) expands the Sales Tax Act Third Schedule (retail-price-basis sales tax) to many consumer goods and requires all sales-tax-registered taxpayers to integrate with FBR e-invoicing and production-monitoring systems, with suspension or blacklisting for non-compliance. (FBR — Finance Bill 2026-27)

Nepal — 5% VAT on higher-usage electricity and ride-hailing (Finance Bill 2083)

The Finance Bill 2083 (approved by the House of Representatives 19 June 2026) adds 5% VAT on electricity above 50 units/month (first 50 units exempt) and on ride-hailing platform services, from 17 July 2026 (Shrawan 1, 2083). The standard 13% rate is unchanged. (Nepal House of Representatives)

Latin America

Bolivia — IVA recalculated “por fuera” (Ley 1733)

Bolivia enacted Ley N. 1733 (Ley de Alivio Tributario) on 27 May 2026, changing how IVA is calculated from por dentro (13% embedded, ~14.94% effective) to por fuera (13% added to the net price). It takes effect the first day of the month after an implementing Supreme Decree is published — not yet issued as at 26 June 2026. (Gaceta Oficial de Bolivia)

Deadlines on the horizon

Confirmed changes whose effective dates fall over the next quarter:

DR Congo — 1 July 2026: 16% VAT on cross-border digital services by non-residents (no threshold); DGR simplified registration open since 1 March. (Sovos, citing DGR Instruction No. 0339)
Portugal — 1 July 2026: new VAT Grouping regime (Lei 62/2025) allows linked companies to file a single joint VAT return. (PwC Portugal)
Malaysia — 1 July 2026: MyInvois Phase 4 becomes fully mandatory for RM1m–RM5m turnover taxpayers (Phase 5 cancelled; permanent exemption set at RM1m). (LHDN)
Vietnam — 1 July 2026: Law 108/2025/QH15 extends e-invoicing to non-resident digital and e-commerce platforms via the GDT portal. (Vietnam.vn)
Morocco — 1 July 2026: VAT withholding at source begins Phase 1 (banks, insurers, firms ≥ MAD 500m withhold 75% of service VAT) under Finance Law 50-25. (SGG Maroc — BO 7465-bis)
Liberia — 1 July 2026: VAT registration opens (to 31 Dec 2026) ahead of the 1 Jan 2027 switch from GST to an 18% VAT. (Liberia Revenue Authority)
Azerbaijan — 23 August 2026: non-resident B2C digital-services providers must register for and collect 18% VAT (USD 10,000 threshold). (KPMG, citing AZ State Tax Service)
Angola — 21 September 2026: e-invoicing Phase 2 extends to General and Simplified VAT-regime taxpayers (Decree 71/25). (EY Angola)
Greece — 1 October 2026: myDATA B2B e-invoicing Phase 2 covers all remaining businesses. (EDICOM, citing AADE)
Japan — 1 October 2026: consumption-tax qualified-invoice transitional credit steps down to 70% and is capped at JPY 100m per supplier. (KPMG, citing MOF/NTA)
Canada (British Columbia) — 1 October 2026: proposed 7% PST on accounting, real-estate, security and engineering services. (BC Ministry of Finance — Notice 2026-001)

Already in force this window: Ecuador requires simultaneous IVA declaration and payment from 1 June 2026 (SRI); Iceland cut fuel VAT to 11% for 1 May–31 Aug 2026 (Skatturinn); Kosovo banned cash settlement over EUR 2,000 with individuals from 1 June 2026 (ATK); and South Africa enacted the statutory framework for VAT e-invoicing/e-reporting (TALA 4/2026), with a phased mandatory rollout planned for 2026-2029 (SARS).

Themes this week

Mid-year budget season drives the news. Five Finance Acts enacted within the window — Kenya, Pakistan, Tanzania, Mauritius and Nepal — each carrying indirect-tax measures effective at the new fiscal year (1 July, or mid-July for Nepal).
Non-resident digital services keep widening. Kenya (digital financial services), Tanzania (DST 3%), Azerbaijan, DR Congo and Vietnam all extend VAT/e-invoicing reach to foreign digital and platform suppliers — a continuing global pattern.
E-invoicing mandates cluster around 1 July and Q4. Norway (enacted), Malaysia, Vietnam, Greece (Oct), Angola (Sep) and South Africa (framework) show the CTC build-out advancing on every continent.
Rate moves are targeted, not headline. This window’s rate changes are narrow — Sweden’s dance-event cut, Iceland’s temporary fuel cut, Mauritius excise — while Switzerland’s standard-rate rise remains contingent on a November referendum.

Sources

Norway — Regjeringen.no, Prop. 44 L (2025-2026): https://www.regjeringen.no/no/dokumenter/prop.-44-l-20252026/id3152698/
Kenya — KPMG / Finance Act 2026 (KRA): https://kpmg.com/us/en/taxnewsflash/news/2026/05/kenya-tax-proposals-finance-bill-2026.html
Pakistan — FBR, Finance Bill 2026-27: https://fbr.gov.pk/Budget2026-27/FinanceBill/Finance-Bill-2026.pdf
Tanzania — Parliament, Finance Bill 2026: https://polis.bunge.go.tz/uploads/bills/1781852249-Muswada_wa_Sheriia_ya_Fedha_wa_Mwaka_2026_(The_Finance_Bill,_2026).pdf
Mauritius — National Assembly, Budget 2026-2027 Annex: https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2026/06/Annex-Budget-Speech-2026-2027.pdf
Nepal — House of Representatives, Finance Bill 2083: https://hr.parliament.gov.np/en/bills/jhptCarx
Switzerland — SWI swissinfo.ch: https://www.swissinfo.ch/eng/swiss-politics/parliament-increases-vat-for-the-13th-avs-pension/91602988
Guernsey — States of Guernsey: https://gov.gg/Tax-Reform-Package-2026-published
Bolivia — Gaceta Oficial de Bolivia, Ley 1733: http://www.gacetaoficialdebolivia.gob.bo/normas/verGratis_gob/281228
United Kingdom — HM Treasury / HMRC, Tax Update 2026: https://www.gov.uk/government/publications/summary-of-tax-update-2026-simplification-modernisation-and-fairness/tax-update-2026-simplification-modernisation-and-fairness-summary
DR Congo — Sovos (DGR Instruction No. 0339): https://sovos.com/regulatory-updates/vat/democratic-republic-of-the-congo-vat-on-cross-border-digital-services/
Azerbaijan — KPMG (AZ State Tax Service): https://kpmg.com/us/en/taxnewsflash/news/2026/03/azerbaijan-mandatory-vat-registration-nonresident-electronic-services.html
Angola — EY Angola (Decree 71/25): https://www.ey.com/pt_ao/technical/tax-alerts/novo-regime-juridico-das-facturas
Portugal — PwC Portugal (Lei 62/2025): https://www.pwc.pt/en/pwcinforfisco/flash/iva-e-impostos-indiretos/vat-vat-groups.html
Sweden — Sveriges riksdag: https://www.riksdagen.se/en/news/articles/2026/may/6/stricter-rules-to-combat-vat-fraud_cmsa7a3938e-82cf-4998-bfe4-e57044996ef3en/
Malaysia — LHDN e-Invoice guidelines: https://www.hasil.gov.my/en/e-invoice/reference-for-the-implementation-of-e-invoice/guidelines/
Vietnam — Vietnam.vn (Law 108/2025/QH15): https://www.vietnam.vn/en/sua-doi-quy-dinh-thue-gia-tri-gia-tang-hieu-luc-tu-20-6-2026
Morocco — SGG Maroc, Bulletin Officiel 7465-bis: https://www.sgg.gov.ma/BO/FR/2873/2025/BO_7465-bis_fr.pdf
Liberia — Liberia Revenue Authority: https://revenue.lra.gov.lr/lra-extends-vat-awareness-to-lawyers-ahead-of-2027-rollout/
Greece — EDICOM (AADE): https://edicomgroup.com/blog/greece-mandatory-electronic-invoice
Japan — KPMG (MOF/NTA): https://kpmg.com/us/en/taxnewsflash/news/2026/03/japan-2026-tax-reform-bills.html
Canada (BC) — BC Ministry of Finance, Notice 2026-001: https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/notice-professional-services
Ecuador — SRI: https://www.sri.gob.ec/sala-de-prensa
Iceland — Skatturinn: https://www.skatturinn.is/english/individuals/key-rates-and-amounts/2026/
Kosovo — Tax Administration of Kosovo (ATK): https://www.atk-ks.org/en/notice-to-taxpayers-tak-warns-transactions-over-e2000-with-individuals-are-not-allowed-to-be-paid-in-cash/
South Africa — SARS, TALA Act 4 of 2026 (GG 54447): https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-02-Tax-Administration-Laws-Amendment-Act-4-of-2026-GG-54447-1-April-2026.pdf

Mid-year Finance Acts and a 1 July e-invoicing wave