In brief — four changes this week:
- Spain — the temporary reduced 10% VAT on electricity and gas reverted to 21% from 1 June 2026.
- Guatemala — monthly VAT returns move to SAT’s Agencia Virtual, off the DeclaraGuate portal, from 2 June 2026.
- Botswana — VAT on non-resident remote (digital) services and a mandatory EFD regime take effect from 1 June 2026.
- North Macedonia — the UJP launched the third pilot phase of its e-Faktura platform (4 June 2026) ahead of the mandatory e-invoicing go-live on 1 October 2026.
A 1-June week, and every change here is already settled: an energy-driven VAT rate reversion (Spain up), a filing-channel switch in Guatemala, Botswana extending VAT to cross-border digital services, and North Macedonia advancing its e-Faktura pilot toward an October mandate. Nothing on this list is a proposal — the dates below are dates you can plan around.
Europe
Spain — VAT: electricity and gas relief reverts to 21% from 1 June 2026
The temporary reduced 10% VAT rate on electricity and natural gas supplies, introduced by Real Decreto-ley 7/2026, reverted automatically to the standard 21% rate from 1 June 2026 after final April 2026 CPI data triggered the decree’s expiry condition. The reduced VAT on road fuels under the same decree continues until 30 June 2026.
The detail, the carve-outs, and the source →
North Macedonia — VAT e-invoicing: e-Faktura pilot advances toward the 1 October 2026 mandate
North Macedonia’s Public Revenue Office (UJP) launched the third pilot phase of the e-Faktura platform on 4 June 2026, moving from API testing to end-user business-process testing. The mandatory e-Faktura clearance system — enacted via VAT Law amendments published in the Official Gazette (Sluzben Vesnik) in late 2025 — will require all VAT-registered businesses to issue structured XML e-invoices via the central UJP platform for all non-cash B2B and B2G transactions from 1 October 2026, with invoices legally valid only once cleared by the UJP in real time.
The detail, the carve-outs, and the source →
Latin America
Guatemala — VAT: monthly filing moves to the Agencia Virtual
From 2 June 2026, the SAT-2237 IVA General monthly VAT return — along with ISR forms SAT-1311, SAT-1361, SAT-1411 and ISO form SAT-1608 — must be filed exclusively through SAT’s Agencia Virtual. These forms were disabled on the public DeclaraGuate portal for 6,438 special taxpayers (large and medium), with extension to the general IVA regime from 1 September 2026.
The detail, the carve-outs, and the source →
Africa
Botswana — VAT: non-resident digital services come into the base, EFDs become mandatory
Under the Value Added Tax (Amendment) Act 2025 — published in the Government Extraordinary Gazette on 31 October 2025 — Botswana extends its VAT base to remote (digital) services supplied by non-residents and introduces a mandatory electronic fiscal device (EFD) regime for VAT-registered persons. BURS’s implementation of VAT on remote services takes effect from 1 June 2026; non-resident suppliers whose taxable supplies reach BWP 500,000 over 12 months must register and collect VAT at the standard 14% rate from 1 October 2026.
The detail, the carve-outs, and the source →
Themes this week
- The rate move is fiscal-policy timing, not fiscal-policy choice. Spain’s reversion to 21% was written into Real Decreto-ley 7/2026 as a condition: the April CPI print, not a new decision, is what ended the relief. Relief with an expiry trigger attached comes back on its own.
- Nothing here is a proposal. Spain, Guatemala and Botswana are in force; North Macedonia is enacted with a firm 1 October date. All four are dates you can plan around today.
- Energy is on the rate side. Spain raises VAT on electricity and gas as its inflation-linked relief lapses — a sector under fiscal pressure.
- Digital base-broadening reaches Africa. Botswana brings non-resident remote services into VAT and mandates electronic fiscal devices — the same cross-border-digital and e-invoicing playbook now showing up well beyond the EU.
- Clearance e-invoicing arrives in the Western Balkans. North Macedonia’s e-Faktura moves toward a real-time UJP-clearance mandate on 1 October 2026 — the continuous-transaction-control model continuing its spread into South-Eastern Europe.
Sources
- Spain: AEAT — medidas en materia de tributación (RDL 7/2026).
- North Macedonia: Public Revenue Office (UJP) — e-Faktura project page and wiki.
- Guatemala: SAT — Planilla IVA FEL / Agencia Virtual.
- Botswana: BURS — VAT on Remote Services (implementation public notice); Grant Thornton Botswana — VAT on remote services and mandatory EFDs.