In brief — an enacted act corrects two figures this feed got wrong, and three countries put new obligations on marketplaces and remote sellers:
- Sri Lanka — the VAT (Amendment) Act No. 14 of 2026 (certified 30 June 2026) left the general registration threshold untouched; the cut to LKR 36 million reported at bill stage was dropped before enactment.
- Sri Lanka — the non-resident digital-services registration trigger was enacted at LKR 60 million per 12 months / LKR 15 million per quarter, not the bill’s LKR 36 million / LKR 9 million.
- Sri Lanka — a revised mandatory VAT tax-invoice format and serial-numbering scheme applies from 1 July 2026 under Gazette Extraordinary No. 2481/22.
- United States (Kentucky) — economic nexus becomes a USD 100,000 revenue-only test from 1 August 2026; the 200-transaction trigger is removed.
- United States (Kentucky) — data brokering services become subject to the 6% sales and use tax from 1 August 2026.
- Tanzania — digital marketplaces are deemed the supplier of electronic services to unregistered customers from 1 July 2026.
- Tanzania — VAT withholding agents must file a monthly withholding statement, with rates split 15% on goods and 12% on services, from 1 July 2026.
- Tanzania — LPG smart meters and electric-vehicle charging stations gain import VAT exemptions from 1 July 2026.
- France — DGFiP published its start-up guide for the 1 September 2026 e-invoicing generalisation, setting out a tolerance for businesses on a documented compliance trajectory.
- United Kingdom — the Capital Goods Scheme drops computers from scope and raises the land and buildings threshold from GBP 250,000 to GBP 600,000 from 29 July 2026.
- Spain — motor-fuel VAT returned to 21% on 1 July 2026, with a phased Hydrocarbon Tax discount under Real Decreto-ley 18/2026.
- Botswana — the zero-rated foodstuffs list was revised under the VAT Act 2026, in force 1 July 2026.
- Botswana — the VAT (Remote Services) Regulations 2026 set out registration and invoicing mechanics for non-resident digital suppliers.
- Congo-Brazzaville — mandatory SFEC certified e-invoicing was postponed from 1 July to 1 August 2026.
- Brazil — individuals who are CBS/IBS taxpayers must register for a CNPJ from July 2026.
- Bolivia — foreign-currency fiscal documents must record the Banco Central official exchange rate from 15 July 2026.
- Bolivia — a new procedure allows cancellation of fiscal documents after the normal deadline.
- Canada (Manitoba) — the Retail Sales Tax exemption widened to more grocery foods and beverages from 1 July 2026.
- Chile — a voluntary full VAT-withholding regime for agricultural services took effect 23 June 2026.
- Italy — the VAT split-payment derogation was extended to 30 June 2029.
- Nepal — a VAT collection mechanism for ride-sharing platforms and drivers was introduced under Finance Act 2083.
- Russia — the Duma approved freezing the small-business VAT-exemption threshold at RUB 20 million through 2028.
Corrections to earlier issues
Two figures published in Issue #3 (week 2026-W18) were taken from Sri Lanka’s VAT (Amendment) Bill and did not survive into law. The enacted text has now been read directly and both are corrected below. The feed is append-only, so these are new entries rather than edits — the earlier entries remain on the record as what was reported at the time.
Sri Lanka — VAT: the registration-threshold cut was dropped
The bill’s Clause 5 would have amended section 10 of the principal Act to cut the annual registration threshold from LKR 60 million to LKR 36 million, with a matching LKR 9 million quarterly test. That clause has no counterpart in the enacted Act — the numbering runs from Clause 4 (section 7) straight to a renumbered Clause 5 amending section 21. Section 10 is never touched, so the general threshold is unchanged. (Inland Revenue Department)
What it means: anyone who adjusted a Sri Lankan registration assessment on the strength of the LKR 36 million figure should revert it. The threshold never moved.
Sri Lanka — VAT: the non-resident digital-services trigger was enacted higher
New section 25L(1) sets the registration trigger for non-resident digital-service suppliers at LKR 60 million over a trailing twelve months, or LKR 15 million in any quarter beginning on or after 1 July 2026. The bill had proposed LKR 36 million and LKR 9 million; both figures were replaced word-for-word before passage. (Inland Revenue Department)
What it means: the practical registration bar for non-resident suppliers is materially higher than previously reported — roughly two-thirds higher on both tests.
Sri Lanka — the instrument is Bill No. 65, not Bill No. 31
All three W18 entries identified the instrument as “VAT (Amendment) Bill No. 31”. The bill is No. 65 (Parliament id G6427, gazetted 29 April 2026), enacted as the Value Added Tax (Amendment) Act, No. 14 of 2026, certified 30 June 2026 and published as a gazette supplement on 3 July 2026. (Parliament of Sri Lanka)
Announced this week
Sri Lanka — VAT: revised mandatory tax-invoice format
A revised, legally binding VAT tax-invoice format applies from 1 July 2026 under Gazette Extraordinary No. 2481/22 (27 March 2026), implemented by Circular SEC/2026/E/03. It prescribes a “TAX INVOICE” header, TIN and party details, a structured serial number in the form YYMMM_QQQQ_XXXXX, separate invoice and supply dates, and a three-line VAT value breakdown, superseding the format under Gazette No. 2463/05. Businesses integrating with RAMIS via Web API may omit the date and branch prefix from the serial. (Inland Revenue Department)
What it means: this touches every Sri Lankan invoice, not just cross-border supplies. Non-conforming invoices risk rejection for input VAT credit, so the serial-number format is the piece to check first.
United States (Kentucky) — sales tax: economic nexus becomes revenue-only
House Bill 757 (Acts Chapter 161) amends KRS 139.340 so the economic nexus standard for remote retailers and marketplace providers is a USD 100,000 sales threshold alone, removing the 200-transaction alternative trigger. Signed 2 April 2026, veto overridden 14 April 2026, effective 1 August 2026. (Kentucky General Assembly)
What it means: low-value high-volume sellers who tripped the transaction count without approaching USD 100,000 may fall out of Kentucky nexus entirely. This is one of the few nexus changes that reduces the number of registered remote sellers.
United States (Kentucky) — sales tax: data brokering becomes taxable
The same bill amends KRS 139.010 to define “data brokering services” and subject them to the 6% sales and use tax, excepting state and local government agencies and pre-existing lease or rental agreements. Effective 1 August 2026. (Kentucky General Assembly)
Tanzania — VAT: marketplaces deemed the supplier of electronic services
The Finance Act 2026 (Act No. 2 of 2026, Special Gazette No. 8 Vol. 107, 30 June 2026) amends section 51 of the VAT Act CAP 148: where an electronic service is supplied to an unregistered person in Mainland Tanzania through an online intermediation service or digital marketplace, the platform operator is deemed to be the supplier and must account for VAT. The definition of electronic services was widened to cover any similar service delivered over the internet or a telecommunications network. (Government of Tanzania e-Gazette)
What it means: liability moves from thousands of individual sellers to the platform. Marketplaces serving Tanzanian consumers need to determine registration status per customer, not per seller.
Tanzania — VAT: monthly withholding statement and split rates
Section 71 of the VAT Act is amended so a withholding agent must file a dedicated monthly withholding VAT statement within ten days of the following month and pay withheld VAT within ten days of each tax period’s end. Section 5 now differentiates the withholding rate: 15% on goods and 12% on services, with mixed supplies apportioned 3:2. (Government of Tanzania e-Gazette)
Tanzania — VAT: new import exemptions
The Second Schedule (Part II) gains exemptions for imports of LPG smart meters (HS 9028.10.00) by licensed LPG distributors and electric-vehicle charging stations (HS 8504.40.00) by licensed charging service providers. (Government of Tanzania e-Gazette)
Botswana — VAT: zero-rated foodstuffs list revised
BURS published a public notice on 9 July 2026 setting the revised list of zero-rated foodstuffs under the Value Added Tax (VAT) Act, 2026, which commenced 1 July 2026. Zero-rated items include sorghum and maize meal, millet, wheat grain, maize cobs, sugar, brown bread, specified fresh vegetables and fruit, rice, samp, bread flour and cooking oil; all other foodstuffs remain at the 14% standard rate. (Botswana Unified Revenue Service)
Botswana — VAT: remote-services regulations published
The Value Added Tax (Remote Services) Regulations, 2026 (Statutory Instrument No. 74 of 2026, gazetted 29 May 2026) set out the operating machinery for non-resident digital-services VAT: registration mechanics, invoicing requirements, penalties, and a rule that suppliers begin charging VAT four months after registering. (Botswana Unified Revenue Service)
Bolivia — VAT: official exchange rate required on foreign-currency invoices
RND N.102600000026 (15 July 2026) amends Article 25.IX of RND N.102100000011 to require that fiscal documents issued in foreign currency record the Tipo de Cambio Oficial published by the Banco Central de Bolivia at the transaction date, following Bolivia’s move to a flexible exchange-rate regime. (Servicio de Impuestos Nacionales)
Bolivia — VAT: late cancellation of fiscal documents
RND N.102600000025 (13 July 2026) amends Article 38.II of the same resolution to add a procedure for requesting cancellation of fiscal documents after the normal day-9 deadline, via the taxpayer’s Gerencia Distrital or GRACO, resolved by SIN within up to six months. A transitional provision allows documents issued before the resolution to use the process until 30 November 2026. (Servicio de Impuestos Nacionales)
Chile — VAT: voluntary withholding regime for agricultural services
Resolución Exenta SII N°83 (23 June 2026) establishes a voluntary regime of full VAT withholding for agricultural support and post-harvest services (activity codes 016100, 016300) and related personnel-supply services (783000) supplied to qualifying agricultural producers. Eligible buyers may apply via Form 2117 to become the withholding agent, issuing a factura de compra with 100% of VAT withheld. (Servicio de Impuestos Internos)
Italy — VAT: split payment extended to 2029
Council Implementing Decision (EU) 2026/1728 of 10 July 2026 amends Implementing Decision (EU) 2017/784, extending Italy’s authorisation to apply the split-payment mechanism from its 30 June 2026 expiry to 30 June 2029. (Official Journal of the European Union)
Canada (Manitoba) — sales tax: grocery exemption widened
Manitoba extended its Retail Sales Tax exemption to additional grocery-store food and beverages, including previously taxable prepared foods, snack foods and carbonated beverages, effective 1 July 2026, confirmed in the revision summary to Information Bulletin RST 030. (Manitoba Finance)
Spain — VAT: motor-fuel rate reverts to 21%
The temporary reduced 10% VAT rate on motor fuels lapsed on 1 July 2026, returning fuel to the 21% standard rate. Real Decreto-ley 18/2026 (BOE, 30 June 2026) introduced a phased Hydrocarbon Tax discount to cushion the reversion — EUR 0.15 per litre in July, EUR 0.10 in August and EUR 0.05 in September 2026, with CPI-linked escalation clauses. (Boletín Oficial del Estado)
Nepal — VAT: ride-sharing collection mechanism
Finance Act 2083 added subsection (1kha) to section 7 of the Value Added Tax Act 2052, establishing a VAT collection procedure for ride-sharing operators and their affiliated drivers. The Inland Revenue Department issued implementing guidelines and a public notice to platform operators and drivers. (Inland Revenue Department, Nepal)
Brazil — CBS/IBS: individuals must register for a CNPJ
Under the dual-VAT reform (Lei Complementar No. 214/2025), Receita Federal confirms that from July 2026 individuals who are CBS and/or IBS taxpayers must register for a CNPJ, solely to facilitate assessment. The registration does not convert them into a legal entity. (Receita Federal)
Russia — VAT: small-business exemption threshold frozen
The State Duma approved amendments to Article 145 of the Tax Code (Bill No. 1256655-8) freezing the VAT-exemption revenue threshold for simplified-regime small businesses at RUB 20 million through 2028, replacing the scheduled step down to RUB 15 million in 2027; the RUB 15 million and RUB 10 million steps move to 2029 and 2030. (State Duma)
What it means: this is Duma passage only. Federation Council approval and presidential signature are still outstanding, so treat the 2027 planning assumption as provisional.
Deadlines on the horizon
Congo-Brazzaville — e-invoicing: SFEC go-live moves to 1 August 2026
The Ministry of Finance confirmed that mandatory go-live of the Système de Facturation Électronique Certifiée, originally set for 1 July 2026, is postponed to 1 August 2026. From that date, connection to the SFEC platform and real-time issuance of certified electronic invoices become mandatory for all businesses subject to invoicing obligations. (Ministère des Finances)
United Kingdom — VAT: Capital Goods Scheme simplified from 29 July 2026
The Value Added Tax (Amendment) Regulations 2026 (SI 2026/765) remove computers and computer equipment from the Capital Goods Scheme entirely and raise the expenditure threshold for land, buildings and civil engineering works from GBP 250,000 to GBP 600,000, with effect from 29 July 2026. Capital expenditure incurred before that date remains governed by the GBP 250,000 threshold. (legislation.gov.uk)
What it means: most computer-equipment capital items drop out of ten-year adjustment tracking, and the higher land threshold takes a large share of property expenditure out of the scheme. Both reduce ongoing CGS record-keeping.
France — e-invoicing: DGFiP publishes its start-up guide and a tolerance
DGFiP published a guide pratique de démarrage dated July 2026 for the 1 September 2026 generalisation of mandatory B2B e-invoicing and e-reporting. It confirms the calendar is unchanged and establishes a start-up tolerance: no automatic penalties for businesses with a documented, active compliance trajectory, with guidance on continuity of payments and deductions, handling of e-reporting delays, and a mise-en-demeure step before sanctions apply. (DGFiP)
What it means: the tolerance is about enforcement posture, not the deadline. The obligation to be able to receive e-invoices from 1 September 2026 is unchanged; what softens is the penalty response for businesses visibly working toward compliance.
Themes this week
Enacted text keeps diverging from bill text. Sri Lanka’s Act reversed one proposed threshold cut outright and raised another by two-thirds between bill and passage. Russia’s threshold freeze is at the same stage the Sri Lankan figures were when they were first reported — approved by one chamber, not yet law. The gap between “announced” and “enacted” is where this feed’s errors live.
Marketplaces are becoming the taxpayer. Tanzania now deems the platform operator the supplier of electronic services to unregistered customers, and Botswana’s remote-services regulations set out registration and invoicing mechanics for non-resident suppliers. Both move collection from many small foreign sellers to a few intermediaries.
Compliance mechanics, not rates, dominate. Of the 23 changes, only three are rate movements. The rest are invoice formats, withholding statements, registration identifiers, exchange-rate capture and nexus definitions — changes that land in ERP and invoicing configuration rather than pricing.
E-invoicing dates are being softened rather than moved. Congo-Brazzaville pushed its mandate by a month; France held its date but added an explicit penalty tolerance. Both suggest go-live pressure is being managed through enforcement discretion rather than fresh delays.
Sources
- Inland Revenue Department, Sri Lanka — VAT (Amendment) Act, No. 14 of 2026 (captured 2026-07-20)
- Parliament of Sri Lanka — Bill No. 65 / G6427 (captured 2026-07-20)
- Inland Revenue Department, Sri Lanka — Circular SEC/2026/E/03 (captured 2026-07-20)
- Kentucky General Assembly — House Bill 757 (2026 RS) (captured 2026-07-20)
- Government of Tanzania — Finance Act, 2026 (captured 2026-07-20)
- Botswana Unified Revenue Service — Zero-rated foodstuffs notice (captured 2026-07-20)
- Botswana Unified Revenue Service — VAT (Remote Services) Regulations 2026, SI No. 74 of 2026 (captured 2026-07-20)
- Servicio de Impuestos Nacionales, Bolivia — RND N.102600000026 and RND N.102600000025 (captured 2026-07-20)
- Servicio de Impuestos Internos, Chile — Resolución Exenta N°83 (captured 2026-07-20)
- Official Journal of the European Union — Council Implementing Decision (EU) 2026/1728 (captured 2026-07-20)
- Manitoba Finance — Information Bulletin RST 030 (captured 2026-07-20)
- Boletín Oficial del Estado, Spain — Real Decreto-ley 18/2026 (captured 2026-07-20)
- Inland Revenue Department, Nepal — Public notice on VAT in ride-sharing services (captured 2026-07-20)
- Receita Federal, Brazil — Reforma do consumo: orientações 2026 (captured 2026-07-20)
- State Duma of the Russian Federation — Bill No. 1256655-8 (captured 2026-07-20)
- Ministère des Finances, Republic of Congo — SFEC information campaign (captured 2026-07-20)
- legislation.gov.uk — SI 2026/765 (captured 2026-07-20)
- DGFiP, France — impots.gouv.fr (captured 2026-07-20)