Mexico: SAT updates list of non-resident digital service providers registered for VAT
Mexico updated the VAT list of foreign digital service providers. Mexico’s Tax Administration (SAT) has released an updated list of foreign digital service providers registered for Value Added Tax (VAT) purposes, covering non-residents without
See More
Serbia implements pre-filled VAT returns from 2026
Starting January 2026, VAT returns will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions. Starting January 2026, VAT returns in Serbia will be pre-filled with data on goods turnover, service
See More
US: IRS grants drought-related tax relief for farmers, ranchers across 49 states and beyond
Eligible farmers and ranchers whose drought-sale replacement period was scheduled to expire at the end of 2025 will have until the end of their next tax year to replace the sold or exchanged livestock. The US Internal Revenue Service (IRS) issued
See More
Costa Rica: DGT publishes guidance on new TRIBU-CR digital tax platform
These resolutions provide guidance on the use of tax forms for VAT and withholding on card transactions, rules for VAT reporting and cross-border digital services, and the authorisation process for applying taxpayer credits in the TRIBU-CR
See More
Kazakhstan: MOF updates CFC preferential tax jurisdictions list
 Kazakhstan approved a 56-country CFC preferential tax list, effective from 1 January 2026. Kazakhstan’s Ministry of Finance (MOF) approved Order No. 492 of 12 September 2025, updating the list of countries and territories with preferential
See More
Sweden: Government proposes simplified business and capital taxation in 2026 budgetÂ
The proposed tax measures include business tax credits and simplified forestry and shipping rules, temporary VAT cuts and fraud controls, changes to excise taxes on alcohol and tobacco, permanent tax-free EV workplace charging, and reduced energy
See More
Finland: Government presents 2026 budget to parliament, proposes reduced corporate taxes
The 2026 budget proposal lowers corporate and CO2 fuel taxes while tightening crypto reporting, adjusting VAT, and raising taxes on vehicles, tobacco, alcohol, and soft drinks. Finland’s government has presented the 2026 budget proposal (HE
See More
Dominican Republic: Tax Authority updates excise taxes on alcohol and cigarettes
The updated rates will apply from 1 October to 31 December 2025. The Dominican Republic’s Tax Authority issued Resolution DDG-AR1-2025-00006 on 10 September 2025, revising the specific amounts for the selective consumption tax on alcoholic
See More
France launches e-invoicing directory
The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses. The French tax administration
See More
Germany signs multilateral GloBE information exchange agreement
Germany signed the GIR MCAA on 19 September 2025, joining 17 jurisdictions under Pillar 2 of the OECD/G20 framework. Germany signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 19 September
See More
Mexico: Banxico to lower key interest by 25bps as growth slows
Mexico’s central bank cut key interest by 25bps amid slowing growth. Mexico’s central bank (Banxico) is expected to cut its key interest rate by 25 basis points to 7.50% at its September 25 meeting. This would be the eleventh rate
See More
Tunisia introduces new e-invoicing requirements for B2B companies
Tunisia requires businesses to use e-invoicing from 1 July 2025, with penalties ranging from TND 100–500 per invoice and up to TND 50,000 for noncompliance. Tunisia has introduced new e-invoicing requirements through Administrative Note No.
See More
UAE: CBUAE lowers the base rate by 25 basis points
This announcement was made by CBUAE on Thursday, 18 September 2025. The adjustment took effect on the same day. The Central Bank of the UAE (CBUAE) has lowered the Base Rate for the Overnight Deposit Facility (ODF) by 25 basis points, reducing it
See More
Slovenia: MoF proposes implementation of DAC8, DAC9
The amendments aim to align domestic tax procedures with EU and OECD standards, enhance reporting obligations, and streamline tax enforcement. The Slovenian Ministry of Finance (MOF) has submitted a bill proposing changes to the Tax Procedure Law
See MoreSerbia: MoF updates e-invoicing platform
The SEF version 3.14.0 updates require e-invoices to include delivery dates, ensure transaction dates are not later than issue dates, enforce VAT consistency checks, display totals for reductions and increases in foreign currency, and allow
See More
Canada announces GST/HST filing deadlines for distributed investment plansÂ
These rules also impose responsibilities on both investors and securities dealers. Canada’s government announced that distributed investment plans, such as mutual fund trusts and investment limited partnerships are required to reach out to
See MoreUS: Treasury, IRS release guidance on tip-eligible occupations under One, Big, Beautiful Bill (OBBBA)Â
The proposed regulations list nearly 70 separate occupations of tipped workers, from bartenders to water taxi operators. The Department of the Treasury and the Internal Revenue Service issued IR-2025-92 on 19 September 2025, in which it provided
See More
Romania gazettes revised VAT reporting requirement
Order No. 2194/2025 has been issued approving the revised format of Romania’s Statement 394 for reporting goods, services, and acquisitions. Romania has published Order No. 2194/2025 in Official Gazette No. 852 of 17 September 2025. This
See More