🇧🇷 Brazil

Brazil: RFB sets September deadline for simplified national, consumption tax choices

02 September, 2026

Small businesses in Brazil must act within weeks to decide whether to adopt the simplified tax system for 2027 and choose how to handle two new consumption taxes. The September...

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🇲🇪 Montenegro

Montenegro enacts BEPS multilateral instrument

02 September, 2026

Following Montenegro's ratification, 21 of its tax treaties are now subject to BEPS-prevention measures under the MLI, while application to its treaty with Romania awaits a separate OECD notification.

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🇨🇴 Colombia

Colombia extends suspension of tax, customs, foreign exchange deadlines in earthquake‑hit regions

02 September, 2026

The Colombian Tax and Customs Administration has pushed back the resumption of administrative deadlines in several earthquake‑affected jurisdictions to 14 September 2026, giving taxpayers and officials extra time to recover from infrastructure damage.

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🇵🇱 Poland

Poland proposes CIT hike to fund energy-intensive industry support

02 September, 2026

Poland has advanced draft legislation to reduce energy costs for energy-intensive industries, with the proposed measures aligned with the EU’s Clean Industrial Deal State Aid Framework and funded partly through higher corporate income tax on companies generating exceptionally significant profits.

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🇦🇹 Austria

Austria extends temporary fuel tax relief

02 September, 2026

Austria’s Federal Minister of Economy, Energy and Tourism has extended the temporary EUR 0.019 per litre reduction in mineral oil tax on petrol and diesel until 30 September 2026, while the price reduction guarantee will continue and the margin cap will remain suspended.

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🇦🇴 Angola

Angola introduces new beneficial ownership reporting regime

02 September, 2026

Angola has established a Central Register of Beneficial Ownership under Law No. 7/26, requiring companies, nonprofits, trusts, and other covered entities to disclose their ultimate beneficial owners and comply with new registration, reporting, and record-keeping obligations.

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🇮🇹 Italy

Italy confirms tax exemption for business transferees after failed restructuring

02 September, 2026

Italy’s Revenue Agency has confirmed that transferees of businesses acquired through insolvency or restructuring proceedings retain their tax exemption even if the restructuring agreement later fails due to the transferor’s breach, preserving protection against the transferor’s unpaid taxes and penalties.

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🇦🇷 Argentina

Argentina: ARCA extends 2025 individual income tax return deadline

02 September, 2026

Argentina’s tax authority has further extended the 2025 individual income tax filing deadline to 22 September 2026, while also postponing the first 2026 income tax advance payment to 24 September 2026 under General Resolution No. 5890.

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🇦🇷 Argentina

Argentina: ARCA expands mandatory electronic invoicing to additional taxpayers

01 September, 2026

Argentina’s tax authority has broadened electronic invoicing requirements to VAT-exempt and non-VAT taxpayers and certain small taxpayers, while phasing out paper-based invoicing and introducing staggered implementation deadlines from August 2026 through March 2027. 

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🇺🇸 US

US: IRS announces benefits of expanded online services

01 September, 2026

The IRS is highlighting its range of secure online tools that enable individuals, businesses, and tax professionals to access tax information, make payments, track refunds, manage notices, and handle authorisation requests without contacting the agency directly.

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