Slovak Republic mandates e-invoicing for B2B transactions from 2027
The Slovak Republic's Financial Administration has published detailed guidance addressing the practical implementation of mandatory electronic invoicing (eFaktura), which will require businesses to adopt the system for domestic B2B and B2G
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Chile: SII clarifies VAT rules on software purchases from US firms, subsequent sublicensing abroad
Chile’s tax authority (SII) has issued Letter Ruling No. 578 dated 6 March 2026, addressing the VAT treatment applicable to a Chilean purchaser acquiring software from an unrelated US supplier and subsequently sublicensing it to customers in
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Norway advances digital bookkeeping, e-invoicing mandate for businesses
Norway's Ministry of Finance is introducing legislation that will require all businesses to adopt digital accounting systems and electronic invoicing, according to a follow-up letter on 16 March, 2026. This follows recommendations from the Tax
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Bahrain: NBR updates VAT deposit recovery rules guidance
Bahrain’s National Bureau for Revenue (NBR) released an updated Imports and Exports VAT guide on 11 March 2026. The revised guide adds a section addressing the treatment of VAT deposits related to recovering VAT paid on imported goods. VAT paid
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Greece opens myAADE portal for 2025 income tax returns
Greece’s Independent Authority for Public Revenue (AADE) has opened the myAADE online portal for the submission of individual and corporate income tax returns for the 2025 fiscal year, with filing windows beginning in mid-March 2026. For
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Oman: OTA issues reminder for 2025 tax return deadlines
The Oman Tax Authority (OTA) has reminded taxpayers of the filing deadlines for the 2025 fiscal year. Taxpayers subject to the standard 15% income tax rate must submit their returns by 30 April 2026, four months after the fiscal
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Kazakhstan approves country list for CFC exemption tied to corporate tax thresholds, treaty criteria
Kazakhstan's Minister of Finance has approved a comprehensive list of countries whose businesses qualify for double taxation treaty benefits based on their corporate tax rates. The approved countries must maintain a nominal corporate income tax
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OECD updates signatories list for MCAA-CbCÂ
The Organisation for Economic Cooperation and Development (OECD) released an updated list of signatories, along with their signing dates, for the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports
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Chile: SII updates VAT reporting rules for intermediaries
Chile’s Tax Administration, Servicio de Impuestos Internos (SII), has issued Resolution Ex. SII No. 38-2026 of 9 March 2026, introducing changes to the monthly VAT return (Form No. 29) for taxpayers acting as intermediaries. The amendments add new
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Korea (Rep.) introduces transfer pricing reforms, Pillar Two rollout
Korea (Rep.) has published Presidential Decree No. 36128, partially amending the enforcement Decree of the International Tax Adjustment Act, in the Official Gazette on 27 February 2026. The Decree introduces sweeping updates to its international tax
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UK: HMRC consults business systems integration to simplify record-keeping
The UK tax authority (HMRC) launched a consultation on 12 March 2026, inviting input on business systems integration and ways to simplify record-keeping for businesses. The purpose of the consultation is to gather insights from businesses,
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Luxembourg expands CbC reporting exchange list with four new jurisdictions
Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026. The
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Hong Kong schedules readings of 2026 inland revenue amendment bill, Stamp Duty Amendment Bill
The Hong Kong Inland Revenue Department has introduced the Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Bill 2026 for their first and second readings in the Legislative Council today, 18 March 2026. The
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Italy to revise 2026 budget law delaying import fee, clarifying VAT rules, easing hyper-depreciation criteria
Italy’s Ministry of Economy and Finance announced on 12 March 2026 that it will soon issue legislative changes to the 2026 Budget Law (Law No. 199 of 30 December 2025), targeting key aspects of tax and customs policy. The planned changes will
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Malta enacts 2026 budget measures introducing R&D tax breaks, tighter rules on VAT and excise dutiesÂ
Malta has gazetted the Budget Measures Implementation Act 2026 (Act No. III of 2026) on 10 March 2026. introduces a comprehensive series of adjustments to Malta’s fiscal landscape. These changes, largely retroactive to 01 January 2026, touch upon
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Greece: AADE issues guidance on Pillar Two top-up tax information return
Greece’s Independent Authority for Public Revenue (AADE) has issued new guidance, under Decision A. 1055 published on 12 March 2026, for reporting the entity responsible for submitting the Pillar Two Supplementary (Top-up) Tax Information
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Bosnia and Herzegovina tightens TIN registration rules with debt checks, stricter relocation procedures
The Federation of Bosnia and Herzegovina (FBiH) has introduced updated rules governing the registration and assignment of tax identification numbers (TINs), strengthening oversight of new business registrations and corporate restructuring. The
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Taiwan: MoF clarifies penalties for CFC based salary concealment
Taiwan’s Ministry of Finance (MoF) has released a notice 16 March 2026, outlining penalties for cases where employee salary income in Taiwan is concealed through Controlled Foreign Corporations (CFCs) that have no substantive operations. To
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