What changed for Norway VAT?

Norway's Ministry of Finance (Finansdepartementet) adopted FOR-2026-09-25-1913, a transitional regulation under Part VII no. 2 of lov 19. juni 2026 nr. 39, on 25 September 2026, in force immediately. It provides that the Bookkeeping Act section 10 second paragraph second sentence duty to receive documentation of purchases from other bookkeeping-liable parties in electronic invoice format must be met by 1 January 2030. The duty to issue sales documentation to other bookkeeping-liable parties in electronic invoice format still applies from 1 January 2027 under FOR-2026-06-19-1154. Skatteetaten states that until 1 January 2030 the issuing duty therefore applies in practice only where the bookkeeping-liable buyer can receive e-invoices (registered in ELMA/Peppol). This supersedes no-b2b-einvoice-bookkeeping-act-2026-correction, which stated that both issuing and receiving apply from 1 January 2027. Effective Jan 1, 2030. (Source: Lovdata.)

What changed for Norway VAT?

Skattedirektoratet adopted FOR-2026-09-29-1933 amending the Norwegian bookkeeping regulation (bokføringsforskriften, FOR-2004-12-01-1558) on 29 September 2026, with provisions in force on 29 September 2026, 1 January 2027, 1 January 2028 and 1 January 2030. New section 5-2-9 second paragraph, in force 1 January 2027, names EHF Fakturering, Peppol BIS Billing, EHF Selvfakturering and Peppol BIS Self-Billing, all in version 3.0 or later, as the approved electronic invoice standards; from 1 January 2027 to 31 December 2029 the parties may agree to use another electronic invoice format. New section 1-2 covers bookkeeping-liable persons who file an income tax return and whose turnover does not exceed NOK 50,000 in a calendar year: from 1 January 2027 they are exempt from Bookkeeping Act sections 5 to 9 and 13b, and the duty to issue documentation for sales of goods in electronic invoice format applies to them only where it is issued in an invoicing system with that functionality; from 1 January 2030 they are also exempt from the duty to receive e-invoices. The exemption ends when turnover exceeds NOK 50,000 and does not apply to persons with an accounting duty under the Accounting Act section 1-2, persons obliged to file a VAT return, or other bookkeeping-liable persons named in the Tax Administration Regulation section 8-2-1 second paragraph. Non-trading bankruptcy estates obliged to file VAT returns are exempt from Bookkeeping Act section 5 first paragraph nos. 2 to 7 from 1 January 2027, and from section 7 fourth paragraph and the duty to receive e-invoices from 1 January 2030. From 1 January 2028 sales documents to bookkeeping-liable buyers must state the buyer's organisation number, followed by MVA where the buyer is VAT-registered, and must be sent to the buyer. This supersedes no-b2b-einvoice-bookkeeping-act-2026-correction, which stated that no format, exemption or other implementing regulation had been published. Effective Jan 1, 2027. (Source: Lovdata.)

What changed for Spain VAT?

Spain published Orden HAC/1028/2026, de 2 de octubre (BOE-A-2026-20587, BOE no. 247 of 5 October 2026), which regulates the AEAT public e-invoicing solution (solución pública de facturación electrónica) under the third final provision of Real Decreto 238/2026 and entered into force on 6 October 2026. Its entry into force starts the periods in the eighth final provision of Ley 18/2022 and in Real Decreto 238/2026. The AEAT states that, counted from 6 October 2026, the B2B obligations apply: from 6 October 2027 to businesses and professionals with a volume of operations above EUR 8 million (issue, send and receive e-invoices, and report invoice status and payments); from 6 October 2028 to all other businesses and professionals (issue, send and receive), with legal persons at or below EUR 8 million also reporting status and payments from that date; and from 6 October 2029 to natural persons and entities under the attribution-of-income regime for status and payment reporting. Businesses not issuing through the public solution must send it a faithful electronic copy of each invoice in UBL syntax at the time of issue. This supersedes es-royal-decree-238-b2b-einvoicing-2026, which stated that the ministerial order had not yet issued. Effective Oct 6, 2027. (Source: Boletín Oficial del Estado (BOE).)

What changed for Spain VAT?

The Ministerio de Hacienda press office issued a note on 5 October 2026 announcing a planned change to the application dates of the pending obligations under the invoicing-software regulation (Real Decreto 1007/2023, VERI*FACTU): the Ministry intends to postpone them to October 2028 so that they coincide with mandatory B2B e-invoicing for businesses and professionals with annual turnover not above EUR 8 million. The note states that the integrity, conservation, accessibility, legibility, traceability and inalterability requirements of Real Decreto 1007/2023 will be kept in substantially equivalent terms. No amending instrument has been published in the BOE; the dates in force remain 1 January 2027 for corporate-income-tax taxpayers and 1 July 2027 for all other obliged taxpayers under Real Decreto-ley 15/2025. (Source: Ministerio de Hacienda — Gabinete de Prensa.)

What changed for European Union VAT?

On 1 October 2026 the European Commission adopted COM(2026) 515 final (2026/0292 (CNS)), a proposal for a Council Directive amending Directive 2006/112/EC to extend the application period of the optional reverse charge mechanism (Article 199a(1)) and of the Quick Reaction Mechanism (Article 199b(6)) to 30 June 2030. The proposal states that both mechanisms currently expire on 31 December 2026. The proposed Directive would enter into force on the twentieth day after publication in the Official Journal. The Commission transmitted it to the Council on 1 October 2026 (Council doc. 13970/26, dated 2 October 2026). (Source: Council of the European Union / European Commission.)

What changed for United Kingdom (Northern Ireland) VAT?

On 29 September 2026 the European Commission proposed a Council Implementing Decision (COM(2026) 514 final, 2026/0291(NLE)) amending Implementing Decision (EU) 2021/512 to extend, until 31 December 2029, the UK's authorisation to fix on a flat-rate basis the proportion of VAT on fuel expenditure for company cars used privately in Northern Ireland. The current authorisation expires on 31 December 2026; the UK requested the extension on 25 March 2026. Council adoption requires unanimity and has not yet occurred. (Source: Council of the EU / European Commission.)

What changed for Latvia VAT?

The European Commission communicated to the Council on 29 September 2026 (COM(2026) 511 final, Council doc. 13782/26) that it objects to Latvia's request of 28 May 2026 to extend beyond 31 December 2026 the Article 395 derogation from Article 193 of the VAT Directive allowing the reverse charge on supplies of timber and related services. The derogation has applied since Latvia's accession and currently runs to 31 December 2026 under Council Implementing Decision (EU) 2024/3207; no Council decision extending it has been adopted. Effective Jan 1, 2027. (Source: Council of the EU / European Commission.)

What changed for Vietnam VAT?

Government Resolution No. 43/2026/NQ-CP (30 September 2026, effective 1 October 2026 to 31 December 2026) extends to 31 December 2026 the application of National Assembly Resolution 19/2026/QH16 as regards environmental protection tax and value added tax on gasoline, oil, petroleum feedstocks and jet fuel, and extends to the same date the preferential import duty rates under Resolution 25/2026/NQ-CP and Decree 72/2026/ND-CP. Excise tax on gasoline follows the Special Consumption Tax Law 66/2025/QH15. Effective Oct 1, 2026. (Source: Chinh phu (Government of Vietnam).)

What changed for United Arab Emirates VAT?

UAE Ministry of Finance issued Ministerial Decision No. 168 of 2026 on the eligibility criteria and accreditation procedure for service providers under the Electronic Invoicing System. It repeals Ministerial Decision No. 64 of 2025 and its amendments and takes effect on 1 October 2026. Service providers that held pre-approval under Decision 64 must complete the accreditation requirements within 30 days of that date, failing which their pre-approval is terminated. Effective Oct 1, 2026. (Source: UAE Ministry of Finance.)

What changed for Argentina VAT?

ARCA Disposición 10/2026 (SDG Fiscalización, dated 1 October 2026, published in the Boletín Oficial on 5 October 2026) approves a new commission table for VAT refunds to foreign tourists under article 43 of the VAT Law and Decree 1099/1998. For purchases (VAT included) of ARS 70 to ARS 570,000 the tourist refund is 13% of the purchase value (contractor commission 25.10% of the 21% VAT); above ARS 570,001 it is 14% (commission 19.33%). It entered into force on publication, 5 October 2026, and replaces the table approved by Disposición 5/2025 (SDG REC). Effective Oct 5, 2026. (Source: Argentina.gob.ar - Normativa (ARCA / Boletín Oficial N° 36006).)

What changed for Brazil VAT?

Ato Técnico Conjunto RFB/SUFIS/CGIBS/Diretoria-Executiva nº 8 of 29 September 2026 approves updated CBS/IBS technical documentation for the NF-e (model 55) and NFC-e (model 65): Nota Técnica 2025.002 v1.52, NT 2026.002 v1.11, NT 2026.007 v1.10, new NT 2026.008 (Valor Líquido do Produto) v1.00, new NT 2026.010 (DANFE Reforma Tributária) v1.00 and Informe Técnico 2025.002 v1.70, plus NT 2026.004 v1.00 for CT-e, NFCom, BP-e, NF3e, NFAg and NFGas. Ato Técnico Conjunto nº 7 of 28 September 2026 does the same for the NFS-e (NT SE/CGNFS-e 009 v1.01) and NFS-e Via (NT 010 v1.00). Both take effect on publication in the Diário Oficial da União and on the CGIBS website. Effective Sep 29, 2026. (Source: Receita Federal do Brasil / Comitê Gestor do IBS.)

What changed for Bolivia VAT?

Article 9 of Bolivia's Ley N° 1755 (published 30 July 2026) exempts from customs duty and IVA, for five years from that date, the import and domestic sale of inputs, seeds, drones and accessories, genetics, tools, equipment, capital goods and industrial plants for the agricultural, industrial, construction, transport and mining sectors. Decreto Supremo N° 5709 of 16 September 2026 lists the goods in an annex. SIN Resolución Normativa de Directorio N° 102600000039 (La Paz, 9 October 2026) sets the invoicing procedure: first domestic sellers must issue invoices without fiscal credit through the new option 'Facturación Bienes e Insumos Productivos Ley N° 1755' in the SIN online invoicing module, and may add a dedicated economic activity to the Registro Nacional de Contribuyentes; both are temporary for the duration of article 9. Effective Jul 30, 2026. (Source: Servicio de Impuestos Nacionales (SIN).)

What changed for Côte d'Ivoire VAT?

Côte d'Ivoire's Direction Générale des Douanes issued Circulaire n° 2423/MEFB/DGD of 15 September 2026 reorganising the procedure for issuing customs-compliance certificates (attestations de régularité douanière) required for VAT-credit refund claims, for both imports and exports. The request is registered and completed online, followed by a physical file (until full dematerialisation); export files include the electronic standardised invoice (FNE) and mode-of-transport documents; a requester may submit one file per 48 hours; the instruction period is five working days. The destination-country receipt declaration is not required of Approved Economic Operators (OEA), and other exporters with at least 50% of turnover from exports and no customs sanction in the prior three years may obtain the same waiver for a renewable 12 months. The circular repeals contrary prior provisions. Effective Sep 15, 2026. (Source: Direction Générale des Douanes de Côte d'Ivoire.)

What changed for Denmark VAT?

Erhvervsstyrelsen published on 28 September 2026 amendments to the executive order on requirements for registered digital bookkeeping systems. From 1 March 2027 providers of registered systems must ask customers to validate the business with MitID and inform them that they are automatically registered for e-invoicing (NemHandel) unless they actively opt out; SAF-T requirements apply from 1 January 2027 and further e-invoicing requirements from 1 January 2028. Registration is by default; it does not create a general B2B e-invoicing obligation. Effective Mar 1, 2027. (Source: Erhvervsstyrelsen.)

What changed for Denmark VAT?

The Danish government tabled bill L 36 (2026/1) on 7 October 2026, re-tabling the lapsed L 125, which would introduce zero VAT on books from 1 July 2027. The ministry asks for fast-track adoption by 12 November 2026; the coffee-duty abolition in the same bill takes effect 1 January 2027. Effective Jul 1, 2027. (Source: Folketinget / Retsinformation.)

What changed for Germany VAT?

Article 13 of Germany's Jahressteuergesetz 2026 government bill (Bundestag-Drucksache 21/8283, 30 September 2026) would, from 1 January 2027, amend section 6b UStG so the call-off stock (consignment) simplification applies only to goods whose transport begins by 30 June 2028 and ends by 30 June 2029 at the latest, transposing Directive (EU) 2025/516, and would add EU ETS 2 emission allowances (section 3 no. 8 TEHG) to the reverse-charge list in section 13b(2) no. 6 UStG. The bill is before the Bundestag and is not yet law. Effective Jan 1, 2027. (Source: Deutscher Bundestag.)

What changed for Spain VAT?

Real Decreto-ley 29/2026 of 6 October 2026 (BOE no. 249, 7 October 2026, BOE-A-2026-20823; in force 8 October 2026) amends the VAT Act (Ley 37/1992) with effect from 1 December 2026: furnished apartment or dwelling lettings with hotel-type complementary services, or lasting no more than 30 nights to the same tenant and not the landlord's habitual residence, cease to be exempt under art. 20.Uno.23.e') and are brought under the 10% reduced rate in art. 91.Uno.2.2.; the reduced rate is extended to renovation and repair works on dwellings let as habitual residence whatever the landlord's status; and protected dwellings with permanent or indefinite protection delivered by their promoters join the super-reduced rate list (art. 91.Dos.1.6.). The decree-law must be validated by the Congreso within 30 days of promulgation; it re-enacts the housing package of Real Decreto-ley 26/2026 (29 September 2026), whose derogation the Congreso ordered published on 2 October 2026. Effective Dec 1, 2026. (Source: Boletín Oficial del Estado.)

What changed for France VAT?

Article 19 of the projet de loi de finances pour 2027 (n° 3210, registered at the Assemblée nationale on 1 October 2026) would amend the VAT provisions of the Code des impositions sur les biens et services (CIBS) as they stand after Ordonnance n° 2026-671: it adds press-distribution agent services (L. 213-217) and commemorative monument works (L. 213-224) to the categories of zero-rated operations dispensed from the invoicing obligation (L. 216-31); it would let taxable persons opt to tax lettings of unequipped land; it would exempt, with a landlord option to waive the exemption, lettings of immovable property under a lease conferring a real right (new L. 231-35-1: bail à construction, bail emphytéotique, bail réel immobilier, bail réel solidaire); it would make VAT on deliveries of buildings to be constructed (immeubles à construire) payable on each receipt of consideration (new L. 231-36-1); and it would ratify Ordonnance n° 2025-1247 and Ordonnance n° 2026-671. Article 33 sets 1 January 2027 as the default entry-into-force date for the bill's tax measures unless otherwise provided. Effective Jan 1, 2027. (Source: Assemblée nationale.)

What changed for Guernsey GST?

On 2 October 2026 the States of Deliberation carried, 20 votes to 19 with 1 'ne vote pas', Proposition 1A (inserted by Amendment 55) to P.2026/49 'Tax Reform 2026'. It directs that the GST rate set in the package progress from the first-year rate to 4% from 24 months after implementation of the Income Tax/Social Security changes and GST introduction, and to 5% from 48 months after, with matching increases in the Essential Costs Relief Payment, allowances and benefits, and adds a Fiscal Policy Framework rule that GST shall not exceed 5%. Proposition 5 (carried 33-6-1) requires a published Fiscal Policy Panel assurance review before any increase from 3% to 4% or from 4% to 5% takes effect, and Proposition 6 (carried) bars any increase above the introductory rate before the section 12 assurance review is presented. Proposition 2 (carried) directs that the implementing legislation ensure Alderney Electricity Ltd and the Alderney Water Board incur no GST in supplying electricity, domestic heating fuel and potable water. These are States resolutions directing legislation to be drafted; no GST law has been made. (Source: States of Guernsey - States of Deliberation.)

What changed for Indonesia VAT?

Indonesia's Directorate General of Taxes issued Director General of Taxes Regulation PER-12/PJ/2026 (amending PER-11/PJ/2025 on Coretax implementation for income tax, VAT, luxury-goods sales tax and stamp duty). From 1 October 2026, corrections (pembetulan) of tax returns in Coretax, including the periodic VAT and luxury-goods tax return (SPT Masa PPN & PPnBM), use the 'replace' scheme instead of the 'delta' scheme, for corrections submitted from that date for tax year 2025 onwards. Effective Oct 1, 2026. (Source: Direktorat Jenderal Pajak (pajak.go.id).)

What changed for India GST?

The 57th GST Council meeting (8 October 2026) recommended extending e-invoicing to domestic supplies received from an unregistered person where tax is payable under reverse charge, and to imports of services, for taxpayers with aggregate annual turnover of Rs 5 crore and above. A recommendation only; no notification or effective date issued. (Source: GST Council Secretariat (copy of PIB Release ID 2320934).)

What changed for India GST?

The 57th GST Council meeting recommended that refund of accumulated ITC on input services in inverted-duty-structure refund claims be available for ITC availed on input services on or after 1 November 2026, and that refund of ITC on capital goods (zero-rated supplies and inverted duty) be spread over 60 months for ITC availed on capital goods on or after 1 April 2027. Recommendation only; requires CGST Act/Rules amendment. Effective Nov 1, 2026. (Source: GST Council Secretariat (copy of PIB Release ID 2320934).)

What changed for India GST?

India's 57th GST Council meeting (8 October 2026) recommended: bringing the alternate mechanism for amending liability and input tax credit in GST returns (new rules 86C, 86D, 61(1A)/(1B) and 60(6A)) into force from the return for April 2027; a new CGST rule 14B for automatic registration of small e-commerce sellers in States where they have no physical presence; an optional 5% rate with restricted ITC on electric-vehicle passenger transport and motor-vehicle rental with operator, and 5% without ITC on delivery services supplied through e-commerce operators; reverse charge on specified waste and scrap supplied by unregistered persons; in-principle approval of an optional annual-return, quarterly-payment scheme for B2C-only taxpayers up to Rs 5 crore turnover; and amendments removing several section 17(5) blocked-credit restrictions. These are Council recommendations; they take effect only through later CGST Act amendments, rules and notifications. Effective Apr 1, 2027. (Source: GST Council Secretariat (copy of PIB Release ID 2320934).)

What changed for South Korea VAT?

South Korea's cabinet (State Council) finalised the government's 2026 Tax Reform package on 1 September 2026 as 11 tax-law amendment bills, including the Value Added Tax Act, to be submitted to the National Assembly by 3 September 2026 for review in the regular session. The package had been announced as a proposal on 3 August 2026; the cabinet version also widens the transitional VAT zero-rating for urban rail construction services under the Restriction of Special Taxation Act. The bills are not yet law. (Source: 재정경제부 (Ministry of Finance and Economy).)

What changed for Malaysia Service tax?

Malaysia's Budget 2027, tabled 9 October 2026, proposes moving elderly care services from Group C to a new item under Group I of the First Schedule to the Service Tax Regulations 2018, cutting the service tax rate on them from 8% to 6% and exempting care fees up to RM96,000 per elderly person per year for care centres registered under the Care Centres Act 1993 or the Private Aged Healthcare Facilities and Services Act 2018. The registration threshold stays at RM500,000. Proposed effective 1 January 2027; not yet legislated. Effective Jan 1, 2027. (Source: Ministry of Finance Malaysia.)

What changed for Malaysia Sales tax?

Malaysia's Budget 2027, tabled 9 October 2026, proposes a sales tax refund facility for traders or local distributors who paid sales tax on machinery, spare parts and equipment (Item 55, Schedule A) and on approved inputs for pharmaceutical, animal feed, fertiliser and pesticide manufacturing (Schedule B) that they supplied to manufacturers, under the Sales Tax (Persons Exempted From Payment of Tax) Order 2018. Proposed effective 1 January 2027; implementing instrument not yet published. Effective Jan 1, 2027. (Source: Ministry of Finance Malaysia.)

What changed for Malaysia Service tax?

Royal Malaysian Customs Department Service Tax Policy No. 6/2026, dated 1 October 2026, exempts from service tax the electricity transmission and distribution service supplied to domestic consumers using 800 kWh or less in a billing cycle of at least 28 days, and relieves providers from charging it, for the period 17 September 2026 to 31 December 2026. Effective Sep 17, 2026. (Source: Royal Malaysian Customs Department (hosted via mysst.customs.gov.my).)

What changed for Portugal VAT?

The Government's State Budget bill for 2027 (Proposta de Lei n.º 110/XVII/2.ª, entered in Parliament 8 October 2026) provides in art. 77(3) that PDF invoices are accepted as electronic invoices for all tax-law purposes until 31 December 2027. Art. 77(2) provides that submission of the SAF-T (PT) accounting file applies to periods of 2028 onward, to be filed in 2029 or later. The bill has not been enacted. Effective Jan 1, 2027. (Source: Assembleia da República.)

What changed for Poland VAT?

On 8 October 2026 the Sejm considered the Senate's amendments to the VAT Act amendment bill on import declarations and the abolition of the EUR 150 customs-duty exemption (druk 2838). Votes on Senate amendment 1 (0 for rejecting, 436 against) and amendments 2-3 (0 for rejecting, 431 against) left all three Senate amendments adopted. The Sejm process record shows the legislative stage as completed (closure date 8 October 2026); the act now goes to the President. Not yet published in Dziennik Ustaw. (Source: Sejm RP.)

What changed for Poland VAT?

On 8 October 2026 the Sejm passed at third reading the government bill amending the VAT Act and other acts that transposes arts 2 and 4 of Directive (EU) 2025/516 (ViDA; druk 3074, committee report druk 3171): 284 votes in favour, 0 against, 135 abstentions. The committee-report text provides entry into force on 1 January 2027, except art. 1 pts 3 and 8-10 and art. 4 (1 July 2028) and arts 2, 3 and 6 (1 July 2029). The bill goes to the Senate. Effective Jan 1, 2027. (Source: Sejm RP.)

What changed for Poland VAT?

Poland's Ministry of Finance announced on 16 September 2026 that it is extending the deferral of penalties for errors in using KSeF to 31 December 2027. The announcement states that KSeF use becomes mandatory for all businesses from 1 January 2027 as transitional periods end on 31 December 2026, and that the extension requires a statutory amendment: the Ministry is starting work on a bill. No bill number or text has been published. Effective Jan 1, 2027. (Source: Ministerstwo Finansów.)

What changed for Sweden VAT?

The Government referred to the Lagrådet (Council on Legislation) on 11 June 2026 a legislative proposal amending the VAT Act (2023:200) on apportionment of input VAT deduction in mixed activities: turnover becomes the express main rule, with exceptions including floor-area apportionment for VAT on goods and services relating to buildings and adjusted turnover for certain financial activities. Proposed to enter into force 1 January 2027; no government proposition to the Riksdag has yet been submitted. Effective Jan 1, 2027. (Source: Regeringen.se / Finansdepartementet.)

What changed for Slovenia VAT?

The Slovenian Ministry of Finance has a draft Act amending the VAT Act (ZDDV-1) on the e-democracy portal (government act ref. 2026-1611-0057; draft text dated 16 June 2026) partially transposing Directive (EU) 2025/516 (ViDA): amends special OSS rules and deemed-supplier rules for electronic interfaces, extends the call-off stock option to 30 June 2028 (scheme ends 30 June 2029), and treats supplies of gas, electricity and heating/cooling energy as distance sales for OSS purposes from 1 January 2027 to 30 June 2028. Adoption targeted 2026-Q4; the draft applies from 1 January 2027. Effective Jan 1, 2027. (Source: Ministrstvo za finance / eUprava.)

What changed for Sweden VAT?

Skatteverket states that from 1 January 2027 cash registers must meet the Swedish Tax Agency's regulation on cash register requirements (SKVFS 2021:17); a cash register with a journal memory must be able to produce its records in XML format. Effective Jan 1, 2027. (Source: Skatteverket.)

What changed for Uzbekistan VAT?

Presidential Decree No. UP-95 of 19 May 2026 provides that from 1 January 2027 taxpayers classed as low tax risk have VAT negative differences arising from zero-rated supplies and from acquisition of real estate covered (refunded) within three days in an automated procedure; for certain categories of taxpayers the existing refund procedure is retained. The decree also lists a one-day VAT refund period as an administration target. Effective Jan 1, 2027. (Source: Lex.uz (National Legislation Database of Uzbekistan).)

What changed for Azerbaijan VAT?

Law No. 445-VIIQD of 13 July 2026 amends the Tax Code of Azerbaijan: it adds a third sentence to Article 175.8 providing that, for four years from 1 January 2027, taxpayers outside the oil-and-gas sector and belonging to the non-state sector may transfer funds from the VAT deposit account to the State Social Protection Fund, in the manner and on the conditions set by the body designated by the competent executive authority. The same law amends Article 13.2.40 to add transfers by such taxpayers 'to the state social protection fund'. The law enters into force on 1 January 2027. Effective Jan 1, 2027. (Source: Milli Majlis of the Republic of Azerbaijan.)

What changed for Serbia VAT?

Correction to rs-fiscalization-qr-penalty-2026: the Law on Amendment and Supplement of the Law on Fiscalization was published in Službeni glasnik RS No. 80/2026 on 31 August 2026 (not 1 September 2026). The law provides that it enters into force on the eighth day from publication, which is 8 September 2026 (not 9 September). It amends Article 12(5) of the Law on Fiscalization: a one-year ban on carrying out business is imposed on a taxpayer that issues a receipt carrying a QR code that is verified as not generated through the Tax Administration's electronic fiscalization system (or that leads to another receipt or is a subsequently altered document), and adds a new paragraph 6 under which the ban is imposed immediately. Effective Sep 8, 2026. (Source: Pravno-informacioni sistem Republike Srbije (Službeni glasnik).)

What changed for Japan Consumption tax?

Under the FY2026 consumption tax amendments (Act to partially amend the Income Tax Act etc., Act No. 12 of Reiwa 8), sales of low-value goods shipped from outside Japan to Japan by mail order (consideration of JPY 10,000 or less excluding tax per item; 'specific low-value assets') become subject to Japanese consumption tax from 1 April 2028, to be declared and paid by the seller whether domestic or foreign. Digital platform operators designated by the NTA Commissioner as 'Type 2 platform operators' (consideration through the platform for qualifying foreign-business domestic sales and low-value sales above JPY 5 billion) are deemed to be the seller. A registration system for 'specific low-value asset sellers' accepts applications from 1 October 2027 (Reiwa 9). Initial Type 2 platform determination uses 1 January - 31 March 2027 turnover annualised, with notification due by 30 June 2027 and designation effective 1 April 2028. The import-stage exemption for consignments of JPY 10,000 or less is maintained. Effective Apr 1, 2028. (Source: National Tax Agency (Japan).)

What changed for Japan Consumption tax?

Two FY2026 consumption tax amendments in Japan apply to supplies made on or after 1 October 2026. For exports of goods paid for in cash or by a method in which it is not clear that payment came from the counterparty, the export exemption now also requires the exporter to keep a document equivalent to an import permit in the destination country (bank transfers and documentary-bill settlements are not treated as such payment methods). Agency, intermediary or brokerage services for the sale, exchange or lease of real property in Japan supplied to non-residents are no longer export-exempt; supplies under contracts concluded on or before 31 March 2026 remain export-exempt. Effective Oct 1, 2026. (Source: National Tax Agency (Japan).)

What changed for Japan Consumption tax?

Japan's tax-free (duty-free shop / exported goods sales site) scheme moves to the refund method from 1 November 2026: tax-free shops sell to eligible non-resident travellers with consumption tax charged, and refund the tax-equivalent amount after Customs confirms the goods have been taken out of Japan. Transactions from 0:00 on 1 November 2026 fall under the refund method, with no transition period allowing the current and refund methods to be used in parallel. Related changes include abolition of the general-goods / consumables distinction, the JPY 500,000 consumables cap and special packaging requirements. Effective Nov 1, 2026. (Source: National Tax Agency (Japan), Consumption Tax Office.)

What changed for Burundi VAT?

Article 271 of Burundi's 2026/2027 Finance Law (Loi n° 1/10 of 30 June 2026) provides that, for budget management 2026/2027, a taxpayer whose local purchases and/or imports in a fiscal year exceed BIF 50,000,000 (excluding investments and personal effects) is automatically subject to VAT and must enter the medium or large taxpayer category; the same applies to a taxpayer holding stock of raw materials, finished or semi-finished goods or merchandise worth more than BIF 50,000,000. VAT invoicing starts from the first day of the month following the month in which the threshold is reached. This sits alongside the BIF 25,000,000 turnover threshold and BIF 5,000,000 optional threshold set in the same article. Effective Jul 1, 2026. (Source: Office Burundais des Recettes (OBR) / République du Burundi.)

What changed for Netherlands VAT?

The Eerste Kamer disposed of bill 36 920 (Wet implementatie Richtlijn btw in het digitale tijdperk - enkele btw-registratie) as a hamerstuk on 6 October 2026, after the Tweede Kamer did so on 17 September 2026. Entry into force is 1 January 2027 (or the day after Staatsblad publication, retroactive to 1 January 2027, if published later). No Staatsblad publication found yet. Effective Jan 1, 2027. (Source: Eerste Kamer der Staten-Generaal.)

What changed for Ireland VAT?

Ireland's Budget 2027 tax policy changes (Department of Finance, 7 October 2026) state that the VAT rate on non-oral respiratory vaccines for livestock will be reduced from the 23% standard rate to 9%, that the farmer's flat-rate addition will be 4.8% for 2027 (4.5% in 2025), and that the annual capped fund of the VAT Compensation Scheme for Charities will rise from EUR 10 million to EUR 15 million for 2027. The measures are announced budget measures to be legislated in the Finance Bill 2026. (Source: Department of Finance (Ireland).)

What changed for United States â€” Mississippi Sales tax?

Mississippi Department of Revenue Notice 72-26-14 (15 September 2026): under Senate Bill 3401 (2026 Regular Session) the City of Ackerman levies a 2% Ackerman Tourism and Parks and Recreation Tax on gross proceeds of restaurants (prepared food) within city limits from 1 October 2026, in addition to the 7% sales tax; reported on the sales tax return under rate code 92. Effective Oct 1, 2026. (Source: Mississippi Department of Revenue.)

What changed for United States — Illinois Telecommunications excise tax?

Illinois Department of Revenue Informational Bulletin FY 2027-03 (October 2026): from 1 January 2027 Simplified Municipal Telecommunications Tax local rates change in Bushnell (+5.00, combined 13.65% on top of the 8.65% State telecommunications excise tax), Lovington (+6.00, combined 14.65%) and Westmont (-1.00, combined from 14.65% to 13.65%). Effective Jan 1, 2027. (Source: Illinois Department of Revenue.)

What changed for United States — Nebraska Sales and use tax?

Nebraska Department of Revenue notice: for the calendar quarter beginning 1 January 2027 the village of Winside (city code 276-528) starts a 1% local sales and use tax, and Eagle and Hay Springs each increase their local rate from 1% to 1.5%. No local rate changes on 1 October 2026. Effective Jan 1, 2027. (Source: Nebraska Department of Revenue.)

What changed for United States — Vermont Sales and use tax?

Vermont Department of Taxes Local Option Tax page lists Peru as a municipality with a 1% local option sales tax from 1 October 2026 (1% local option meals and alcoholic beverage tax also from 1 October 2026; rooms from 1 July 2026). The page also lists new 1% local option sales taxes from 1 July 2026 in Bristol, Fair Haven, Mendon, Morristown, Pomfret, Swanton, Vergennes and Waitsfield. Effective Oct 1, 2026. (Source: Vermont Department of Taxes.)

What changed for United States — North Carolina Sales and use tax?

North Carolina Session Law 2026-31, section 3.1, effective 2 July 2026: a remote seller that is engaged in business only because it exceeds the sales thresholds ($100,000 of gross sales sourced to NC) is engaged in business on the first day of the first calendar month beginning at least 60 days after exceeding the threshold, giving at least 60 days to register and begin collecting. Effective Jul 2, 2026. (Source: North Carolina Department of Revenue.)

What changed for Ukraine VAT?

The Verkhovna Rada committee on finance, tax and customs policy recommended adoption at first reading and as a whole of draft law No. 16037-d amending the Tax Code on simplifying VAT administration (reworked from government bill No. 16037). The draft would give VAT-registered FOPs a choice of quarterly or monthly VAT reporting period, enable pre-filled VAT returns and tax invoices from State Tax Service data, raise the threshold for an off-schedule audit of VAT refund/negative VAT claims from UAH 100,000 to UAH 1 million, and allow consolidated tax invoices for supplies to non-VAT payers who prepay. (Source: Cabinet of Ministers of Ukraine / Ministry of Finance.)

What changed for Ukraine VAT?

On 6 October 2026 the Rada finance/tax/customs committee recommended second reading and adoption as a whole of draft laws No. 16051-1 (Tax Code: VAT on distance sales of goods) and No. 15460 (Customs Code) on international postal and express consignments. Per the Ministry of Finance, VAT on imports in such consignments would apply from EUR 0, the marketplace would charge and pay VAT (20% included in the price; a non-resident marketplace must appoint an intermediary in Ukraine), non-commercial parcels up to EUR 45 and unaccompanied baggage up to EUR 150 stay exempt, and the new rules are to take effect no earlier than July 2027. (Source: Cabinet of Ministers of Ukraine / Ministry of Finance.)

What changed for Serbia VAT?

Serbia's Law on Amendments and Supplements to the Law on Value Added Tax (act no. 2585-26; Sluzbeni glasnik RS br. 80/2026 of 31 August 2026) contains further operative provisions beyond the Article 38a deregistration route: services of the public postal operator and related supplies of goods are added to the VAT exemptions in Article 25(2)(6); a taxpayer registered under Article 38 remains liable for VAT at least for the current and the following calendar year; a taxpayer deregistered from the VAT register (or the legal successor after a status change) files the final VAT return within 15 days of ceasing VAT activity (1-15 February 2027 where activity ceases in January 2027); the tax authority files a return ex officio, based on the preliminary return, where a taxpayer does not file on time; the Article 33(4)/34(8) 'two years' period becomes the current and the following calendar year; an approved change of tax period lasts until the end of the calendar year following the year of the request to end it, with such requests submitted 20-31 December (from 15 December 2026). The law enters into force on the eighth day after publication and applies generally from 1 January 2027 (Article 1 from entry into force; Article 7 from 15 December 2026; Article 8(3)-(4) from the January 2027 / January-March 2027 tax period). Effective Jan 1, 2027. (Source: Narodna skupstina Republike Srbije.)

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Issue 27 · Oct 13, 2026 · 10 min read

Spain taxes short lets and fixes e-invoicing dates as 2027 budgets land (Week of October 12, 2026)

Spain re-enacts 10% VAT on short lets from 1 December and fixes B2B e-invoicing for October 2027 and 2028. Norway defers e-invoice receipt to 2030. Ireland, Malaysia and Portugal table 2027 VAT measures, and ViDA bills advance in the Netherlands and Poland.

The deadlines, in order 14 live now · 39 upcoming

United States — North Carolina