One hundred and four changes this week, across fifty-nine jurisdictions.
Thirty-eight of them take effect on 1 January 2027, and twenty-two more are proposals aimed at that date. Nine correct something this newsletter told you earlier, and the first of those is the one most likely to catch you out this month.
Greece moves its second e-invoicing wave to 2 November
We reported that mandatory B2B e-invoicing for Greece’s second wave would start on 1 October 2026. It did not. Joint decisions of the Deputy Minister of National Economy and Finance and the Governor of AADE, announced on 30 September, move the start to 2 November 2026 for businesses with gross revenues up to EUR 1,000,000 in the 2023 tax year. From 2 November to 31 January 2027 ERP systems and the special entry form may still be used alongside. From 1 February 2027, domestic B2B, third-country B2B and B2G invoices may be issued and transmitted to myDATA only through a certified e-invoicing provider or AADE’s own apps. Digital delivery notes (Phase B) start on 1 January 2027.
What it means: Smaller Greek businesses have one more month, then a three-month run-in. If you use a provider, the start declaration now needs a 2 November effective date. Businesses issuing only through AADE’s timologio or myDATAapp apps do not need to file it.
Cyprus zero-rates meat, fish and staple foods until May
The Council of Ministers’ Order Κ.Δ.Π. 354/2026, published on 30 September, applies a zero rate from 1 October 2026 to 31 May 2027 to fresh, chilled or frozen meat and offal, fish, cuttlefish, squid and octopus. From 12 October the same zero rate covers bread, milk, coffee, sugar and baby food, also to 31 May 2027. The earlier relief we reported, which was due to expire, covered meat and fish only.
What it means: Two price-file changes in twelve days for Cypriot grocers and food wholesalers, both with an end date in May. The 12 October list is the one most tills will not yet have.
Italy’s consolidated VAT code applies from 1 January
Legislative Decree 10/2026, the Testo unico IVA, has been law since January but its provisions apply from 1 January 2027, when Article 170 repeals most of DPR 633/1972, the decree Italian VAT has run on for fifty-four years, including its rate tables A, B and C. References to the repealed articles are re-pointed to the new code. A companion code on compliance and assessment (Legislative Decree 141/2026) applies from the same date.
What it means: The rules are largely restated rather than changed, but every citation moves. Invoice legends, exemption references and system rate tables that quote “art. 10 DPR 633” will need the new article numbers by January.
Poland legislates a VAT warehouse and cuts fuel VAT to 8% again
The Act of 4 September 2026 (Dz.U. 2026 poz. 1270), published on 29 September, creates a VAT warehouse (skład VAT) regime from 1 January 2027. It is operated under a tax-office permit, with weekly notifications, and the tax falls due within five days of goods leaving the procedure. The same Act counts additional supplies towards the small-business exemption threshold, rewrites joint and several liability for listed goods, and moves TAX FREE refunds to border terminals, with some provisions staged to 2028.
Separately, a regulation of 2 October (Dz.U. 2026 poz. 1288) applies 8% VAT to petrol, diesel and fuel biocomponents from 3 October to 31 December 2026.
What it means: The fuel rate is the immediate change for retailers and fleet operators. The warehouse regime is optional, but traders in goods held for onward supply should look at it before January.
Indonesia’s banks now collect VAT on foreign digital purchases
Minister of Finance Regulation 49/2026 put the SPP-TDLN collection system into operation on 25 September 2026. Appointed banks and payment institutions (initially BRI, Bank Mandiri, BNI, BTN, Bank Syariah Indonesia and LinkAja) collect VAT at 11/111 of the VAT-inclusive price on purchases of foreign digital goods and services by Indonesian consumers. They collect only where a foreign seller appointed as a PMSE VAT collector has not already charged it.
What it means: No new tax and no new rate. It is a second collection channel aimed at foreign sellers who are not registered. Registered foreign sellers should make sure their collector status is visible to the system, or their customers risk being charged twice.
The Netherlands decides on mandatory B2B e-invoicing from 2030
The Dutch cabinet decided on 11 September to make domestic B2B e-invoicing mandatory from 1 July 2030 and domestic transaction reporting from 1 July 2031, with businesses in the KOR small-business scheme exempt. This is a policy decision; the draft bill goes to internet consultation this autumn. The separate bill implementing the first EU VAT in the Digital Age measures (36 920) passed the Tweede Kamer on 17 September and is due before the Eerste Kamer on 6 October.
Vietnam’s 8% rate ends on 31 December
National Assembly Resolution 204/2025/QH15 keeps the reduced 8% VAT rate only until 31 December 2026. No extending resolution had been published by 5 October, so the standard 10% applies again from 1 January 2027 unless a new instrument is made.
What it means: Vietnamese suppliers should plan a rate change on 1 January rather than assume another rollover. Previous extensions have come late in the year.
Oman widens its zero-rate lists
Tax Authority Decisions 223, 224 and 225 of 2026 (Official Gazette 1667, 27 September) replace the 2021 zero-rate lists from 1 October 2026. Basic foods now include live animals, meat, fish, dairy, eggs, fruit, vegetables, coffee, tea and spices. Human medicines and medical equipment, and veterinary medicines and equipment, are covered by separate decisions.
Guernsey votes for a 3% GST, with conditions
On 2 October the States of Deliberation carried Proposition 1 of the Tax Reform 2026 package by 22 votes to 17, directing a Goods and Services Tax at the rates in the policy letter, with food from small independent producers at 0% and adapted vehicles zero-rated. The resolution sets no start date and bars GST from starting until the income-tax, social-security and benefit mitigations are in force. It replaces our earlier report that the package had been deferred.
Spain’s conditional energy VAT cut
Real Decreto-ley 25/2026 applies 10% VAT in November and December 2026 to electricity (up to 10 kW) and to gas, pellets and firewood, but only if the relevant September or October inflation index is more than 15% above a year earlier. Congress has not yet validated it. Two sibling decree-laws published the same day, including one changing VAT on tourist lets, were repealed by Congress on 2 October and never took effect.
The other corrections
- Norway — under the amended Bookkeeping Act, both issuing and receiving e-invoices between businesses apply from 1 January 2027. Only electronic bookkeeping waits to 2030. The Act names no format and contains no NOK 50,000 exemption.
- France — Ordonnance 2026-671 moved the transfer of VAT rules into the CIBS from 1 September 2026 to 1 January 2027, and lets the old CGI references be used until 30 June 2028.
- India — GSTN Advisory 668 of 29 July put the e-Way Bill enhancements due on 1 August, the mandatory Ship-To GSTIN and the voluntary closure facility, on hold until further notice.
- Azerbaijan — Law 355-VIIQD was adopted on 13 February 2026 and published on 23 February. Its non-resident electronic-services rules took effect on 23 August.
- Poland — the 23% rate on juice-containing and energy drinks is now a bill before the Sejm, not yet law.
- British Columbia — the pause we reported now has its legal instrument: Order in Council 408/2026 exempts accounting, architectural, engineering, non-residential real estate and security services from PST from 1 October.
We have also withdrawn our June report that the Democratic Republic of the Congo introduced VAT on cross-border digital services under an Instruction 0339. Nine weeks of searching found no such instruction from the Congolese tax authorities.
Themes this week
1 January 2027 is the busiest date on the calendar. Thirty-eight changes in this issue take effect on that day, before counting the proposals aimed at it. Italy and France both move their VAT law into new codes. Hungary lifts its small-business threshold to HUF 22 million and ends the 5% rate on new homes. Mongolia lifts its registration threshold eightfold, from MNT 50 million to MNT 400 million. Finland’s first EU VAT in the Digital Age law starts, while Belgium, Estonia, Sweden, the Czech Republic and the Netherlands are still legislating theirs.
Relief on food and energy, with end dates. Cyprus, Oman, Poland, Spain, North Macedonia, Guatemala and Uruguay all cut or zero-rated VAT on essentials or fuel this fortnight. Almost every measure carries an expiry: 12 October in North Macedonia, 31 December in Poland and Guatemala, 30 April in Uruguay, 31 May in Cyprus. Spain’s applies only if an inflation trigger is met.
E-invoicing dates are moving in both directions. Greece and India pushed theirs back, and Bolivia withdrew the online-invoicing deadlines for four taxpayer groups. Meanwhile the Netherlands set 2030, Rwanda published a new e-invoicing order, Côte d’Ivoire set a 29 October deadline for format compliance, and Fiji and Vanuatu have fiscal-device deadlines on 31 December.
More countries are taxing foreign digital sales at the border or the payment. Indonesia now collects through banks. Kyrgyzstan’s Law 145 taxes foreign e-commerce sales of goods to individuals. Russia’s budget package would charge the standard 22% on cross-border e-commerce goods through the platforms. Tanzania requires non-resident digital service providers to register for excise.
Sources
Every change in this issue, including the many not discussed above, has its own record citing the official source and the verbatim text of the instrument it rests on. The full set is also available as a machine-readable feed.