US: FinCEN permanently removes beneficial ownership reporting requirement for small companies

The Lithuanian tax authority has issued guidance on VAT law changes transposing Council Directive (EU) 2025/516, with key provisions applying from 1 January 2027 and select sections delayed until 1 July 2029.

The Ministry of Economy and Finance has issued a notice suspending late stamp duty penalties and simplifying documentation requirements for immovable property transfers, aiming to support owners and speed up land registration.

Thailand’s Revenue Department has issued two orders establishing criteria and delegated powers for waiving or reducing penalties and surcharges on corporate income tax, VAT and specific business tax, including revised relief thresholds and approval limits for tax officials.

Denmark has extended the limitation period for claiming a refund of dividend tax from 3 years to 5 years following a June 2026 Danish Supreme Court ruling, with relevant rejected cases to be automatically reopened by the end of 2026.

Serbia's Ministry of Finance has published an updated Rulebook on Electronic Invoicing in Official Gazette No. 71/2026, introducing a preliminary VAT return framework, automated input VAT recording, and outage contingency procedures within the Sistem e-Faktura platform, with the new VAT return provisions applying to tax periods beginning after 31 December 2026.

Qatar's General Tax Authority launched an online meeting booking service through its Dhareeba Platform on 12 August 2026, allowing taxpayers to schedule appointments with tax specialists, submit enquiries electronically, and track request status via the National Authentication System "Tawtheeq".