In brief — three changes this week:
- Poland — the temporary 8% VAT rate on motor fuels is extended to 31 May 2026 (in place of the 23% standard rate).
- DR Congo — the Ministry of Finance ended the moratorium on the mandatory normalised invoice, with VAT declarations based exclusively on normalised invoices and sanctions from 15 May 2026.
- Eswatini — the Revenue Service launched the TaxCore electronic invoicing programme (11 May 2026), a pilot ahead of full mandatory fiscalisation targeted for January 2028.
Poland’s short fuel-rate extension is the quiet European item, but the week’s momentum is in Africa: DR Congo switched on enforcement of its normalised e-invoice, and Eswatini formally launched its TaxCore e-invoicing platform — two more sub-Saharan tax authorities moving to real-time invoice controls.
Europe
Poland — VAT rate: temporary 8% fuel rate extended to 31 May 2026
Poland has further extended its temporary reduced 8% VAT rate on specified motor fuels (petrol, diesel and biocomponents) — in place of the 23% standard rate — to 31 May 2026. The extension was made by a Minister of Finance and Economy Regulation published in the Journal of Laws as Dz.U. 2026 item 642 on 13 May 2026, following the earlier extension to 15 May 2026 (Dz.U. 2026 item 573).
The detail, the carve-outs, and the source →
Africa
DR Congo — VAT e-invoicing: normalised-invoice moratorium ends, sanctions from 15 May 2026
The DR Congo Ministry of Finance ended the moratorium on the mandatory normalised invoice (facture normalisée) by official announcement on 12 May 2026. From 15 May 2026 — the VAT filing deadline for April 2026 — VAT declarations must be based exclusively on normalised invoices.
The detail, the carve-outs, and the source →
Eswatini — VAT e-invoicing: ERS launches the TaxCore programme
The Eswatini Revenue Service (ERS) officially launched the TaxCore Electronic Invoicing Programme on 11 May 2026 in Ezulwini. Under TaxCore, invoice data is transmitted to the ERS in real or near-real time as transactions occur.
The detail, the carve-outs, and the source →
Themes this week
- A rolling relief, not a new rate. Poland’s 8% fuel rate is an existing temporary measure renewed in step-changes — the previous regulation only reached 15 May, and this one extends it to 31 May 2026. Anyone pricing Polish fuel transactions should watch for the next regulation rather than assume the relief is permanent.
- Sub-Saharan Africa is moving to real-time invoice controls. DR Congo is already enforcing its normalised invoice, while Eswatini has just launched its TaxCore pilot — the continuous-transaction-control model spreading well beyond its early adopters, on staggered timelines (immediate enforcement in the DRC, a 2028 mandate in Eswatini).
Sources
- Poland: Dziennik Ustaw — Dz.U. 2026 poz. 642; Dziennik Ustaw — Dz.U. 2026 poz. 573.
- DR Congo: DGI RDC — Réforme de la Facture Normalisée; Mediacongo — fin du moratoire et début des sanctions dès le 15 mai.
- Eswatini: Eswatini Revenue Service — homepage; Swaziland News — ERS launches TaxCore Electronic Invoicing Programme.
Poland sources captured 18 June 2026; DR Congo and Eswatini sources captured 20 June 2026.