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). (Dziennik Ustaw 642, Dziennik Ustaw 573)
What it means: This is a short, rolling extension of an existing relief, not a new rate — the 8% fuel rate now runs to 31 May 2026, and Poland has been renewing it in step-changes (the previous regulation only reached 15 May). Anyone pricing Polish fuel transactions should watch for the next regulation rather than assume the relief is permanent. Verify a Polish NIP with the Poland validator.
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 DGI now sanctions VAT payers who collected VAT without issuing normalised invoices and rejects input VAT deductions not supported by compliant normalised invoices. The instrument had been mandatory from 1 April 2026; the legal basis is Finance Law n°25/060 of 29 December 2025. (DGI RDC — Réforme de la Facture Normalisée)
What it means: The grace period is over — this is enforcement, not announcement. If you operate in the DRC, every VAT declaration from the April 2026 period onward must rest on compliant normalised invoices, and input VAT on non-compliant invoices is now disallowed. The exposure is two-sided: penalties for issuing without a normalised invoice, and lost deductions for accepting one.
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 programme is currently in a pilot phase, with the target date for full mandatory fiscalisation set at January 2028. (Eswatini Revenue Service)
What it means: This is the opening move in a multi-year rollout, not a near-term obligation — mandatory fiscalisation is not expected until 2028. For businesses in Eswatini, the signal is to start tracking TaxCore’s pilot and accreditation requirements early; there is runway, but the direction is set.
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.