UK confirms no Pillar Two late-filing penalties for returns filed before August 2026

A legislative proposal would expand the simplified profit margin taxation method for second-hand goods, introduce a qualified VAT exemption for certain food donations and amend the Value Added Tax Act (2023:200), with the changes planned to take effect from 1 January 2028.

The French Tax Authority has published detailed guidance on the Differential Contribution on Higher-Income Households, clarifying its scope, calculation, payment obligations and extended application under the Finance Law for 2026.

From 1 July 2026, EU buyers face a new EUR 3 per-item customs charge on purchases from outside the bloc, scrapping the old EUR 150 duty-free exemption and shifting costs to sellers under Commission Implementing Regulation (EU) 2026/1200.

Spain has published Royal Decree-Law 18/2026, introducing temporary reductions to the Hydrocarbon tax, changes to the Tax on the Value of the Production of Electrical Energy, provisions to reinstate VAT and Electricity Tax relief if energy prices rise, and extensions of diesel support schemes for the agriculture and road transport sectors.

Zambia has extended the temporary suspension of excise duty and the zero-rating of Value Added Tax on petrol and diesel imports for a further 90 days, aiming to limit the impact of elevated global oil prices on consumers and businesses.

Kenya's tax amnesty programme, which runs from 1 July 2026 to 31 December 2026 under the Finance Act 2026, offers a 100% waiver on interest, fines, and penalties for tax debts incurred up to 31 December 2025, provided principal taxes are settled by year-end.