What changed for Argentina VAT?

ARCA Resolución General 5824/2026 amends the invoicing regime and introduces the 'Comprobante de Liquidación Electrónica Mensual', allowing financial entities (Law 21.526), insurers (Law 20.091), card and payment-system operators, private educational institutions (Law 26.206) and prepaid-health entities (Law 26.682) to consolidate a month's operations per client into a single monthly electronic voucher; the new issuance obligations apply to operations carried out from 1 July 2026 onward. Effective Jul 1, 2026. (Source: Boletín Oficial de la República Argentina.)

What changed for Brazil VAT?

Version 1.40 of Nota Técnica 2025.002-RTC for the NF-e/NFC-e was published on 20 May 2026, adding the IBS, CBS and Imposto Seletivo (IS) groups, fields, events and validation rules required by the consumption tax reform (LC 214/2025); the mandatory IBS/CBS group (rule UB12-10) is required in the homologation environment from 1 July 2026 and in the production environment for CRT 3 (Regime Normal) taxpayers from 3 August 2026, from which date NF-e/NFC-e issued without the IBS/CBS fields are rejected. Effective Aug 3, 2026. (Source: Portal da Nota Fiscal Eletrônica / Receita Federal — Comitê Gestor do IBS / ENCAT.)

What changed for Chile VAT?

SII Resolución Exenta N° 69, issued 2 June 2026, enables non-resident operators of online betting, gambling and casino platforms without domicile or residence in Chile to register and pay IVA Digital on services provided to Chilean users via Form F129 / the IVA Digital form, including payment of VAT owed for operations carried out in the preceding 36 tax periods. Effective Jun 2, 2026. (Source: Servicio de Impuestos Internos (SII), Chile.)

What changed for Ecuador VAT?

SRI Resolution NAC-DGERCGC26-00000016 (issued 15 April 2026) reforms the rules for joint online declaration and payment so that the IVA declaration and its corresponding payment must be made simultaneously; the requirement applies to IVA declarations presented from June 2026 onward, except for taxpayers classified as exporters of goods and direct suppliers of exporters and beneficiaries of the fiscal-compensation system. Effective Jun 1, 2026. (Source: Servicio de Rentas Internas (SRI), Ecuador.)

What changed for Denmark VAT?

Under the Bookkeeping Act phase-in, from the scheduled 1 July 2026 go-live entities using a registered digital bookkeeping system are by default registered in the NemHandel register and issue invoices as e-invoices (OIOUBL/Peppol BIS) unless they actively opt out; affected companies are notified about four weeks before the date and have a four-week deadline to object. Effective Jul 1, 2026. (Source: Erhvervsstyrelsen (Danish Business Authority).)

What changed for Ireland VAT?

Finance Act 2025 (Act No. 18 of 2025), section 71, amends section 46 of the VAT Consolidation Act 2010 so that from 1 July 2026 the 9% second reduced rate of VAT applies to food and drink for human consumption supplied as part of a restaurant, catering or hot takeaway service, and to hairdressing services; alcohol, bottled water, soft and sports drinks remain at the 23% standard rate, and hotel/short-term accommodation and admissions to tourist attractions are not included. Effective Jul 1, 2026. (Source: Irish Statute Book (electronic Irish Statute Book, Office of the Attorney General).)

What changed for Israel VAT?

Under the Israel Tax Authority CTC invoice-clearance model (allocation numbers issued via the SHAAM system), from 1 June 2026 a tax invoice requires a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down from the NIS 10,000 threshold that applied from 1 January 2026; the allocation number is a condition for the recipient to deduct input VAT on the transaction. Effective Jun 1, 2026. (Source: Israel Tax Authority (gov.il).)

What changed for Hungary VAT?

Under the 2025 autumn tax package amending the VAT Act (acts published in Magyar Kozlony on 19 and 21 November 2025), from the VAT reporting period that includes 1 July 2026 the M-sheet (Domestic Purchases Listing) of the VAT return must report the actual amount of input VAT deducted on incoming invoices, broken down by VAT rate (5%, 18%, 27%); taxpayers filing through the eVAT (eAFA) system are exempt from this M-sheet obligation. Effective Jul 1, 2026. (Source: Magyar Kozlony (Hungarian Official Gazette), via KPMG Hungary tax alert.)

What changed for Latvia VAT?

The Saeima adopted amendments to the Value Added Tax Law on 3 December 2025 introducing a one-year pilot under which a 12% reduced VAT rate (down from the 21% standard rate) applies to certain basic food products - bread, fresh sterilised or pasteurised cow's, sheep's or goat's milk (excluding UHT), fresh and chilled poultry meat, and fresh poultry eggs in shells - for the period from 1 July 2026 to 30 June 2027. Effective Jul 1, 2026. (Source: Saeima (Parliament of the Republic of Latvia).)

What changed for Norway VAT?

Under VAT amendments adopted by the Storting in December 2025 (Prop. 1 LS (2025-2026), the 2026 National Budget tax bill), from 1 July 2026 remotely deliverable services acquired by an establishment of a multi-location entity (MLE) located outside Norway are subject to Norwegian VAT by reverse charge to the extent the service is used by the entity's activity in Norway, where the service would not be exempt if supplied in Norway; a relief applies where the same service is effectively taxed abroad without right to deduction or refund. Effective Jul 1, 2026. (Source: Finansdepartementet / regjeringen.no (Norwegian Ministry of Finance).)

What changed for Nigeria VAT?

Under the Nigeria Revenue Service (NRS) phased rollout of the Merchant Buyer Solution (MBS) national e-invoicing / Electronic Fiscal System, set out in an NRS public notice issued February 2026, mandatory e-invoicing for medium taxpayers (annual turnover NGN 1 billion to NGN 5 billion) goes live on 1 July 2026, with enforcement of compliance for that category from January 2027; large taxpayers have been live since late 2025 and small/emerging taxpayers follow in 2027. Effective Jul 1, 2026. (Source: Nigeria Revenue Service (NRS), nrs.gov.ng.)

What changed for Oman VAT?

Under the Oman Tax Authority's Fawtara national B2B e-invoicing programme (Peppol five-corner / PINT OM), Phase 1 mandatory e-invoicing applies from August 2026 to an initial group of 100 large VAT-registered taxpayers already notified by the OTA; Phase 2 (all large VAT-registered companies) follows in February 2027 and Phase 3 (all remaining VAT-registered taxpayers) in August 2027. Effective Aug 1, 2026. (Source: Oman Tax Authority (taxoman.gov.om).)

What changed for Peru VAT?

SUNAT Resolucion de Superintendencia N.000047-2026/SUNAT regulates the payment and/or compensation of IGV and IPM levied on the utilization in Peru of services provided by non-domiciled suppliers: taxpayers are no longer required to file a determinative return for that IGV, but before paying via Virtual Form 1662 must submit an informative declaration through a new non-domiciled payment-voucher module in SUNAT Operaciones en Linea; the provisions apply from 1 July 2026. Effective Jul 1, 2026. (Source: Diario Oficial El Peruano (SUNAT).)

What changed for Paraguay VAT?

Resolucion General DNIT N 52, which designates new electronic invoicers and modifies Resolucion General DNIT N 21/2024, brings approximately 3,000 additional taxpayers into the SIFEN national electronic-invoicing system on staggered mandatory dates: a designated group from 1 September 2026 and a further group from 1 December 2026; from each group start date the authorization and stamping (timbrado) of pre-printed/self-printed documents for those taxpayers ceases to be valid. Effective Sep 1, 2026. (Source: Direccion Nacional de Ingresos Tributarios (DNIT), Paraguay.)

What changed for Romania VAT?

Order of the President of ANAF (OPANAF) No. 378/2026 updates the procedure for organising and registering in the mandatory RO e-Factura Register and the model of form (082), extending the register to associations, foundations and other non-profit entities, political parties and religious organisations not registered for VAT, and individual farmers under the special regime; CNP-identified taxpayers already carrying on activity before 1 June 2026 had to submit form 082 by 26 May 2026, with the e-Factura reporting obligation for these persons applying from 1 June 2026. Effective Jun 1, 2026. (Source: Monitorul Oficial al Romaniei, Partea I, nr. 250/31.03.2026 (OPANAF 378/2026), via CECCAR Business Magazine.)

What changed for Taiwan VAT?

Under the Ministry of Finance 'Directions for the Levy of Business Tax on Individuals Who Regularly Publish Creative or Informational Content Online' (promulgated 10 September 2025), domestic content creators (influencers) who sell goods or provide services online and whose monthly sales reach the business-tax threshold (NT$100,000 for goods, NT$50,000 for services) must complete tax registration and account for 5% business tax on in-scope sharing/service revenue; the penalty-free guidance period runs from 10 September 2025 to 30 June 2026, and from 1 July 2026 failure to register, issue uniform invoices or pay business tax is subject to assessment of back taxes and penalties. Effective Jul 1, 2026. (Source: Ministry of Finance, R.O.C. (mof.gov.tw).)

What changed for United States Sales Tax?

In accordance with Alabama Act 2026-604, the State of Alabama's 2% state sales and use tax on food (SNAP-eligible items, per federal definition) is suspended for the period from 1 May 2026 through 30 June 2026; city and county sales and use tax rates on food are not affected, and retailers must report gross food sales on the state return and deduct qualifying food sales from the state taxable base for that period. Effective May 1, 2026. (Source: Alabama Department of Revenue (revenue.alabama.gov).)

What changed for Vietnam VAT?

Decree 144/2026/ND-CP (signed 5 May 2026) amends Decree 181/2025/ND-CP (as amended by Decree 359/2025/ND-CP) detailing the VAT Law: it adds person-related insurance services (including life, health, student/educational, and agricultural insurance) to the VAT-exempt category; amends input-VAT deduction so that input VAT on goods and services used for both taxable and non-taxable activities is deductible only for the taxable portion; and adds the sale of debt (receivables and payables) and certificates of deposit to the VAT-exempt financial services. The decree takes effect on 20 June 2026. Effective Jun 20, 2026. (Source: Co so du lieu van ban quy pham phap luat - Chinh phu (vanban.chinhphu.vn).)

What changed for Burkina Faso VAT?

Burkina Faso's 2026 Finance Law (adopted 27 December 2025) introduced the Facture Électronique Certifiée (FEC), an approved certified electronic invoice system replacing the previous standardised paper invoice (in force since 2017). The DGI (Direction Générale des Impôts) officially launched the FEC on 6 January 2026. The FEC becomes mandatory from 1 July 2026 for large and medium taxpayers in the normal taxation regime; small businesses will be brought in from 2027 and microenterprises from 2028. Each invoice must be issued via a certified device integrating a unique identifier, a verifiable QR code, and automatic timestamping. Non-compliant invoices are not accepted for VAT deductibility. Effective Jul 1, 2026. (Source: Direction Générale des Impôts (DGI), Burkina Faso.)

What changed for Congo (Brazzaville) VAT?

Congo-Brazzaville enacted Décret n°2026-101 of 31 March 2026 establishing the Système de Facturation Électronique Certifié (SFEC). The SFEC becomes mandatory for all liable enterprises from 1 July 2026. The technical solution is based on a central PGSFEC (SFEC Management Platform) collecting, processing, controlling and securing billing data transmitted by economic agents. Four invoicing methods are permitted: e-Invoice, API integration, and two certified terminal types (TFC and TCC). A national awareness campaign was officially launched on 16 June 2026 in Brazzaville. Non-compliance carries a fine of 50 million FCFA. Legal basis: Finance Law n°42-2025 of 31 December 2025 for fiscal year 2026; operationalised by Décret n°2026-101 of 31 March 2026. Effective Jul 1, 2026. (Source: Ministère des Finances, du Budget et du Portefeuille Public, République du Congo.)

What changed for Gabon VAT?

Gabon's Finance Law 2026 (Loi n°041/2025, Journal Officiel n°96-quater du 30 décembre 2025) introduced mandatory e-invoicing via the DGI DIGITAX platform. From 1 January 2026, factures électroniques normalisées (FEN) became the legal basis for transactions; a six-month transitional grace period permitted customs documents as substitute for VAT and income-tax deduction purposes. From 1 July 2026, only compliant e-invoices are accepted to support input VAT credits and deductible expenses. The mandate covers all persons liable to corporate tax, business profits tax, simplified flat tax, or VAT. Effective Jul 1, 2026. (Source: Gouvernement de la République Gabonaise.)

What changed for Uganda VAT?

Uganda's Value Added Tax (Amendment) Act, 2026 raises the VAT registration threshold from UGX 150 million to UGX 250 million in annual taxable turnover, effective 1 July 2026. The bill was tabled in Parliament on 1 April 2026, passed by Parliament in April 2026, and received presidential assent. Businesses with turnover below UGX 250 million may deregister from VAT from 1 July 2026. Effective Jul 1, 2026. (Source: EY Tax News.)

Last Week in Taxes #10: 25 VAT/GST Changes Coming Into Force Around 1 July 2026

Q: What changed for Bangladesh VAT?

In the FY2026-27 National Budget (Finance Bill 2026, presented to Parliament June 2026), the government proposes reducing VAT to zero percent on 36 raw materials used in pesticide and insecticide production, listed in the relevant concessionary notification (Annex-B, Table-5(a)). Effective Jul 1, 2026. (Source: National Board of Revenue (NBR), Bangladesh.)

Q: What changed for India GST?

GSTN deferred the implementation of two E-Way Bill functionalities - mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions and the voluntary E-Way Bill closure facility - from 15 June 2026 to 1 August 2026, per an advisory issued in June 2026 referencing the earlier advisory dated 20 May 2026. Effective Aug 1, 2026. (Source: Goods and Services Tax Network (GSTN), gst.gov.in.)

In brief — about 25 confirmed changes, most taking effect on or around 1 July 2026:

Ireland — restaurant, catering, hot-takeaway food and hairdressing drop to the 9% second reduced VAT rate from 1 July 2026 (down from 13.5%).
Latvia — a 12% reduced VAT rate on bread, milk, fresh poultry and eggs runs 1 July 2026 to 30 June 2027 (a one-year pilot, down from 21%).
Bangladesh — the FY2026-27 budget proposes zero VAT on 36 pesticide/insecticide raw materials from 1 July 2026 (proposed, Finance Bill pending).
United States (Alabama) — the 2% state sales tax on SNAP-eligible food is suspended 1 May–30 June 2026 (local taxes unaffected).
E-invoicing / CTC go-lives — Argentina (monthly e-vouchers, 1 Jul), Brazil (NF-e IBS/CBS fields, production 3 Aug), Oman (Fawtara Phase 1, Aug), Paraguay (SIFEN, 1 Sep), Nigeria (medium-taxpayer e-invoicing, 1 Jul), Romania (RO e-Factura register, 1 Jun) and Denmark (NemHandel default, 1 Jul).
Digital services — Chile (non-resident betting/gambling IVA Digital), Norway (cross-border remotely-deliverable services, 1 Jul) and Peru (IGV on imported services, 1 Jul).
Compliance — India (E-Way Bill Ship-To GSTIN deferred to 1 Aug), Ecuador (simultaneous IVA declaration + payment), Hungary (detailed M-sheet input-VAT reporting, 1 Jul) and Vietnam (VAT-Law detail decree, 20 Jun).
CTC thresholds / registration — Israel (allocation-number threshold drops to NIS 5,000, 1 Jun) and Taiwan (5% business tax on online content creators, enforcement from 1 Jul).
African e-invoicing go-lives — Burkina Faso (certified e-invoice FEC, large/medium taxpayers, 1 Jul), Congo-Brazzaville (SFEC, 1 Jul), Gabon (DIGITAX FEN, compliant e-invoices required 1 Jul) and Lesotho (accredited EBS to the IDMS “Lekuka” platform, 1 Aug).
Uganda — the VAT registration threshold rises from UGX 150m to UGX 250m from 1 Jul 2026, letting smaller businesses deregister.

This is a coming-into-force week: the headline is not a single big announcement but a cluster of effective dates — overwhelmingly 1 July 2026, with a secondary wave in August and September 2026. Below, each of the ~20 changes carries a one-line fact and its official source; the “What it means” asides are reserved for the most significant items.

Coming into force — the 1 July 2026 cluster

The spine of this issue is the calendar. Most of the changes below share an effective date on or immediately around 1 July 2026, with a handful landing 1 June, 3 August, 20 June or 1 September. Read each one as a date to action, not as fresh news — many were enacted earlier in 2026 and only now bite.

Europe

Ireland — VAT rate: hospitality and hairdressing to 9% from 1 July 2026

Finance Act 2025 (Act No. 18 of 2025), section 71, applies the 9% second reduced rate from 1 July 2026 to food and drink supplied as part of a restaurant, catering or hot-takeaway service, and to hairdressing; alcohol, bottled water and soft/sports drinks stay at the 23% standard rate, and accommodation and tourist-attraction admissions are excluded. (Irish Statute Book)

What it means: This is a genuine rate cut for the hospitality sector — from 13.5% down to 9% on prepared food, plus hairdressing — but it is carefully fenced. Drinks and accommodation are deliberately left out, so a restaurant bill will straddle two rates. Verify an Irish VAT number with the Ireland validator.

Latvia — VAT rate: 12% on food staples for one year from 1 July 2026

The Saeima (3 December 2025) introduced a one-year pilot applying a 12% reduced rate (from 21%) to bread, fresh non-UHT cow’s/sheep’s/goat’s milk, fresh and chilled poultry meat, and fresh poultry eggs in shells, running 1 July 2026 to 30 June 2027. (Saeima)

What it means: A targeted, time-boxed food-price intervention. The list is narrow and specific — note the UHT-milk exclusion — and the rate reverts to 21% on 1 July 2027 unless extended. Verify a Latvian PVN number with the Latvia validator.

Denmark — VAT e-invoicing: NemHandel default from 1 July 2026

Under the Bookkeeping Act phase-in, from the 1 July 2026 go-live entities using a registered digital bookkeeping system are by default registered in the NemHandel register and issue e-invoices (OIOUBL/Peppol BIS) unless they actively opt out; affected companies get about four weeks’ notice and a four-week window to object. (Erhvervsstyrelsen)

Romania — VAT e-invoicing: RO e-Factura register extended from 1 June 2026

OPANAF No. 378/2026 extends the mandatory RO e-Factura Register (and form 082) to non-VAT-registered associations, foundations, political parties, religious organisations and special-regime individual farmers; CNP-identified taxpayers active before 1 June 2026 had to file form 082 by 26 May 2026, with reporting from 1 June 2026. (Monitorul Oficial / CECCAR)

Hungary — VAT compliance: detailed M-sheet reporting from 1 July 2026

Under the 2025 autumn tax package (Magyar Kozlony, 19 and 21 November 2025), from the VAT period including 1 July 2026 the M-sheet (Domestic Purchases Listing) must report the actual input VAT deducted on incoming invoices, broken down by rate (5%, 18%, 27%); eVAT (eAFA) filers are exempt from this M-sheet obligation. (Magyar Kozlony via KPMG)

Norway — VAT digital services: MLE reverse charge from 1 July 2026

Under Prop. 1 LS (2025-2026), from 1 July 2026 remotely deliverable services acquired by a foreign establishment of a multi-location entity (MLE) are subject to Norwegian VAT by reverse charge to the extent used by the entity’s Norwegian activity, with relief where the service is effectively taxed abroad without deduction/refund. (regjeringen.no)

Latin America

Brazil — VAT e-invoicing: NF-e IBS/CBS fields mandatory from 3 August 2026

Version 1.40 of Nota Técnica 2025.002-RTC (published 20 May 2026) adds the IBS, CBS and Imposto Seletivo groups, fields, events and validation rules for the consumption-tax reform (LC 214/2025); the mandatory IBS/CBS group is required in homologation from 1 July 2026 and in production for CRT 3 taxpayers from 3 August 2026, after which NF-e/NFC-e without the fields are rejected. (Portal da NF-e / Receita Federal)

What it means: Brazil’s once-in-a-generation indirect-tax reform reaches the invoice layer. From 3 August 2026, a CRT 3 (Regime Normal) issuer whose system cannot populate the IBS/CBS fields will have its NF-e/NFC-e rejected — i.e. it cannot sell. Verify a Brazilian CNPJ with the Brazil validator.

Argentina — VAT e-invoicing: monthly electronic vouchers from 1 July 2026

ARCA Resolución General 5824/2026 introduces the Comprobante de Liquidación Electrónica Mensual, letting financial entities, insurers, card/payment operators, private educational institutions and prepaid-health entities consolidate a month’s operations per client into a single monthly e-voucher, for operations from 1 July 2026. (Boletín Oficial)

Paraguay — VAT e-invoicing: ~3,000 more issuers into SIFEN from 1 September 2026

Resolucion General DNIT N 52 designates roughly 3,000 additional taxpayers as SIFEN electronic invoicers on staggered dates — a group from 1 September 2026 and a further group from 1 December 2026 — after which timbrado of pre-printed/self-printed documents for those taxpayers ceases to be valid. (DNIT)

Chile — VAT digital services: non-resident betting platforms pay IVA Digital

SII Resolución Exenta N° 69 (2 June 2026) enables non-resident operators of online betting, gambling and casino platforms to register and pay IVA Digital on services to Chilean users via Form F129, including VAT owed for operations in the preceding 36 tax periods. (SII)

Peru — VAT digital services: IGV on imported services from 1 July 2026

SUNAT RS N.000047-2026 removes the determinative-return requirement for IGV/IPM on the utilization of non-domiciled services but requires an informative declaration via a new non-domiciled payment-voucher module before paying through Virtual Form 1662, from 1 July 2026. (El Peruano / SUNAT)

Ecuador — VAT compliance: simultaneous declaration and payment from June 2026

SRI Resolution NAC-DGERCGC26-00000016 (15 April 2026) requires the IVA declaration and its payment to be made simultaneously for declarations presented from June 2026 onward, except exporters, direct suppliers of exporters and fiscal-compensation beneficiaries. (SRI)

Asia-Pacific

Vietnam — VAT compliance: Decree 144/2026 detail rules from 20 June 2026

Decree 144/2026/ND-CP (signed 5 May 2026) adds person-related insurance services to the VAT-exempt category, limits input-VAT deduction on mixed taxable/non-taxable use to the taxable portion, and exempts the sale of debt and certificates of deposit; it takes effect 20 June 2026. (vanban.chinhphu.vn)

Taiwan — Business tax: online content creators from 1 July 2026

Under the MOF Directions (promulgated 10 September 2025), domestic content creators whose monthly sales reach the threshold (NT$100,000 goods / NT$50,000 services) must register and account for 5% business tax; the penalty-free guidance period ends 30 June 2026, and from 1 July 2026 non-compliance triggers back taxes and penalties. (Ministry of Finance, R.O.C.)

Middle East

Oman — VAT e-invoicing: Fawtara Phase 1 from August 2026

Under the Oman Tax Authority’s Fawtara programme (Peppol five-corner / PINT OM), Phase 1 mandatory B2B e-invoicing applies from August 2026 to an initial 100 large VAT-registered taxpayers, with Phase 2 (all large companies) in February 2027 and Phase 3 (all remaining VAT-registered taxpayers) in August 2027. (Oman Tax Authority)

Israel — VAT e-invoicing: allocation-number threshold drops to NIS 5,000 from 1 June 2026

Under the Israel Tax Authority CTC clearance model (SHAAM allocation numbers), from 1 June 2026 a tax invoice needs a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down from NIS 10,000; the allocation number is a condition for the recipient to deduct input VAT. (Israel Tax Authority)

Africa

Nigeria — VAT e-invoicing: medium taxpayers from 1 July 2026

Under the NRS Merchant Buyer Solution (MBS) rollout (public notice, February 2026), mandatory e-invoicing for medium taxpayers (NGN 1bn–5bn turnover) goes live on 1 July 2026, with enforcement from January 2027; large taxpayers have been live since late 2025 and small/emerging taxpayers follow in 2027. (Nigeria Revenue Service)

Burkina Faso — VAT e-invoicing: certified e-invoice (FEC) mandatory from 1 July 2026

Burkina Faso’s 2026 Finance Law (adopted 27 December 2025) introduced the Facture Électronique Certifiée (FEC), replacing the standardised paper invoice in force since 2017; the DGI launched it on 6 January 2026. The FEC becomes mandatory from 1 July 2026 for large and medium taxpayers in the normal regime (small businesses from 2027, microenterprises from 2028). Each invoice must carry a unique identifier, a verifiable QR code and automatic timestamping, and non-compliant invoices are not accepted for VAT deductibility. (DGI Burkina Faso)

What it means: From 1 July 2026 a large or medium taxpayer in Burkina Faso that cannot issue a certified FEC loses VAT deductibility on the invoice — a hard incentive to be on a certified device by the date. Smaller taxpayers have until 2027–2028, but the direction is fixed.

Congo (Brazzaville) — VAT e-invoicing: SFEC mandatory from 1 July 2026

Congo-Brazzaville enacted Décret n°2026-101 of 31 March 2026 establishing the Système de Facturation Électronique Certifié (SFEC), mandatory for all liable enterprises from 1 July 2026. A central platform (PGSFEC) collects and secures billing data, with four permitted methods (e-Invoice, API and two certified terminal types). A national awareness campaign launched 16 June 2026; non-compliance carries a fine of 50 million FCFA. Legal basis: Finance Law n°42-2025 of 31 December 2025. (Ministère des Finances — SFEC)

What it means: Congo’s certified-invoice mandate lands on the same 1 July date as Burkina Faso’s, with a steep 50 million FCFA penalty for non-compliance. Businesses operating in Brazzaville should confirm which of the four SFEC methods they will use and that it is certified before the deadline.

Gabon — VAT e-invoicing: only compliant e-invoices deductible from 1 July 2026

Gabon’s Finance Law 2026 (Loi n°041/2025, Journal Officiel n°96-quater of 30 December 2025) introduced mandatory e-invoicing via the DGI DIGITAX platform. Factures électroniques normalisées (FEN) became the legal basis from 1 January 2026, with a six-month grace period allowing customs documents as a substitute; from 1 July 2026, only compliant e-invoices support input VAT credits and deductible expenses. The mandate covers all persons liable to corporate tax, business profits tax, the simplified flat tax or VAT. (Journal Officiel de la République Gabonaise — Loi de Finances 2026)

What it means: Gabon’s grace period ends on 1 July 2026 — the same cut-over as Burkina Faso and Congo. After that, only DIGITAX-compliant e-invoices unlock input VAT and deductible expenses, so the cost of not being integrated is lost deductions, not just a penalty.

Lesotho — VAT e-invoicing: accredited EBS to the IDMS “Lekuka” platform from 1 August 2026

Lesotho’s Value Added Tax (E-Invoicing) Regulations, 2026 (Legal Notice No. 25 of 2026, Government Gazette Vol. 71 No. 26, 27 March 2026) entered force on 1 April 2026, with mandatory vendor adoption of accredited Electronic Billing Systems (EBS) connected to Revenue Services Lesotho’s Invoice Data Management System (IDMS / “Lekuka”) required from 1 August 2026. The mandate covers all VAT-registered vendors across B2B, B2G and B2C, with penalties from M50,000 to M300,000. (Revenue Services Lesotho)

What it means: Lesotho’s go-live is a month later than the Francophone cluster (1 August), and it reaches B2C as well as B2B/B2G. VAT-registered vendors need an accredited EBS connected to the Lekuka IDMS by then, with substantial fines for non-compliance.

Uganda — VAT threshold: registration threshold rises to UGX 250 million from 1 July 2026

Uganda’s Value Added Tax (Amendment) Act, 2026 raises the VAT registration threshold from UGX 150 million to UGX 250 million in annual taxable turnover, effective 1 July 2026. The bill was tabled on 1 April 2026, passed in April and received presidential assent; businesses with turnover below UGX 250 million may deregister from VAT from 1 July 2026. (EY Tax News — Uganda Tax Amendment Acts 2026)

What it means: This is relief at the small-business end — the opposite of an e-invoicing burden. If your Ugandan turnover sits between UGX 150m and 250m, you may now fall below the VAT line and can choose to deregister from 1 July 2026; weigh the compliance saving against the loss of input-VAT recovery before doing so.

North America

United States — Sales tax: Alabama food-tax suspension 1 May–30 June 2026

Under Alabama Act 2026-604, Alabama’s 2% state sales and use tax on SNAP-eligible food is suspended from 1 May 2026 through 30 June 2026; city and county food taxes are unaffected, and retailers must report gross food sales and deduct qualifying food sales from the state taxable base for the period. (Alabama Department of Revenue)

South Asia

Bangladesh — VAT rate: zero rate proposed on 36 pesticide raw materials

In the FY2026-27 National Budget (Finance Bill 2026), the government proposes zero VAT on 36 raw materials used in pesticide and insecticide production (Annex-B, Table-5(a)), with a proposed effective date of 1 July 2026. (National Board of Revenue)

What it means: Targeted upstream input-cost relief — zero-rating the raw materials rather than a broad rate cut — to support domestic pesticide manufacturers and, indirectly, agricultural input prices. Note the status: proposed, contingent on the Finance Bill passing and the NBR notification issuing, so 1 July is a target. Verify a Bangladeshi BIN with the Bangladesh validator.

India — GST compliance: two E-Way Bill functionalities deferred to 1 August 2026

GSTN deferred the mandatory Ship-To GSTIN capture in Bill-To/Ship-To transactions and the voluntary E-Way Bill closure facility from 15 June 2026 to 1 August 2026, per a June 2026 advisory referencing the earlier 20 May 2026 advisory. (GSTN — gst.gov.in)

What it means: A compliance-timeline slip, not a rate or scope change — businesses get roughly six extra weeks. Treat 1 August 2026 as the new go-live and confirm your ERP/E-Way Bill integration handles the Ship-To GSTIN field by then. Verify an Indian GSTIN with the India validator; background in our India country guide.

Themes this week

The 1 July 2026 effective-date cluster is the story. This is not a week of fresh announcements but of deadlines converging — Ireland, Latvia, Bangladesh, Norway, Peru, Hungary, Denmark, Nigeria and Argentina all land on or around 1 July, with Brazil (3 Aug), Oman (Aug) and Paraguay (1 Sep) close behind. The action is on the calendar, not the news ticker.
E-invoicing and continuous-transaction controls dominate. A clear majority of the changes are e-invoicing/CTC go-lives or extensions — Argentina, Brazil, Oman, Paraguay, Nigeria, Romania, Denmark and Israel — spanning Europe, Latin America, the Middle East and Africa. The mechanism, not the rate, is where most jurisdictions are moving.
Targeted rate relief on food and essentials. Where rates do change, they move down and narrow: Ireland’s 9% hospitality cut, Latvia’s 12% food pilot, Bangladesh’s pesticide-input zero-rating and Alabama’s food-tax suspension are all selective, often time-boxed reliefs aimed at specific goods or sectors rather than across-the-board cuts.
Digital-services VAT keeps widening. Chile (betting platforms), Norway (cross-border MLE services) and Peru (imported services) each extend VAT to a new slice of cross-border or digital supply — the reach keeps creeping outward to non-resident and remotely-delivered services.
Africa’s e-invoicing cluster lands on 1 July. Burkina Faso, Congo-Brazzaville and Gabon all make certified/compliant e-invoicing bite on 1 July 2026, with Lesotho following on 1 August — a coordinated Francophone-and-Southern-Africa wave that mirrors the continuous-transaction-control model long established in Latin America and the EU. Uganda moves the other way, lifting its VAT threshold to give small businesses relief.

Sources

Europe

Ireland: Irish Statute Book — Finance Act 2025, s.71; Revenue — VAT Notes for Guidance.
Latvia: Saeima — VAT reduced for certain food products; VID — PVN rates.
Denmark: Erhvervsstyrelsen — digital bookkeeping timeline.
Romania: Monitorul Oficial / CECCAR — OPANAF 378/2026.
Hungary: Magyar Kozlony via KPMG — autumn tax packages.
Norway: regjeringen.no — Prop. 1 LS (2025-2026).

Latin America

Brazil: Portal da NF-e / Receita Federal — NT 2025.002-RTC v1.40.
Argentina: Boletín Oficial — RG 5824/2026.
Paraguay: DNIT — nuevos facturadores electronicos (RG 52).
Chile: SII — Resolución Exenta N° 69.
Peru: El Peruano / SUNAT — RS 000047-2026.
Ecuador: SRI — NAC-DGERCGC26-00000016.

Asia-Pacific

Vietnam: vanban.chinhphu.vn — Decree 144/2026/ND-CP.
Taiwan: Ministry of Finance, R.O.C. — content creators business tax.

Middle East

Africa

North America

United States: Alabama Department of Revenue — food-tax suspension notice.

South Asia

Bangladesh: National Board of Revenue — National Budget Speech FY2026-27.
India: GSTN — E-Way Bill functionalities deferral advisory.

A 25-jurisdiction VAT/GST wave comes into force around 1 July 2026