Malta enacts 2026 budget measures introducing R&D tax breaks, tighter rules on VAT and excise duties 

Chile's tax authority has clarified that a local company distributing US software to Central America must pay VAT on its inbound purchase but may claim exemption on outbound sublicensing—provided customs officials certify the activity as an export service.

Norway will require businesses to use e-invoicing for B2B transactions from 1 January 2027 and fully digital accounting systems by 1 January 2030, with the government projecting NOK 10 billion in economic benefits over two decades while strengthening financial crime prevention.

Greece’s tax authority has launched the myAADE platform for filing 2025 income tax returns, setting deadlines through July 2026 and confirming instalment payment options alongside new system features and tax relief measures.

All returns and payments must be completed digitally through the official government portal, using the prescribed regulatory forms. The authority emphasised that meeting these deadlines is essential for maintaining legal compliance.

Presidential Decree No. 36128 introduces wide-ranging amendments to its international tax framework, including enhanced transfer pricing rules, stricter interest deduction limits, updated CFC provisions, and the implementation of the OECD’s Global Minimum Tax, alongside expanded reporting and compliance obligations.

HMRC has opened a consultation seeking views on how digital integration could simplify business record-keeping. The call for evidence runs until 4 June 2026, with responses accepted online or by email.