Bangladesh: NBR mandates eVAT Return filing for cigarette, mobile, medicine and cement manufacturers
Bangladesh's National Board of Revenue (NBR) has made online submission of returns through its eVAT portal mandatory for specified manufacturers and service providers, under General Order No. 12/Mushak/2026 issued on 20 September 2026. The order,
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Slovak Republic issues guidance on advance pricing agreement procedures
The Slovak Republic’s tax authorities have issued guidance under No. 4/MZ/2026/MU on 23 September 2026 (the Slovak version was issued on 5 August 2026) that outlines the application process and regulatory framework for Advance Pricing
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Costa Rica proposes broader taxation of foreign-source passive income
Costa Rica published draft Bill No. 25.796 in the Official Gazette on 30 September 2026. The bill was submitted to the Legislative Assembly on 22 September 2026 and proposes a significant structural reform to Costa Rica's taxation of foreign-source
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Cyprus tax authorities introduce zero VAT rate on essential goods through October 2027
The Cyprus Taxation Department, in a release on 2 October 2026, announced a temporary reduction in value-added tax on basic food items and staples, effective from different dates through 31 May 2027. The decision follows Decree K.D.P. 354/2026,
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Poland extends fuel price relief through year-end
Poland's Ministry of Finance and Economy has introduced another round of tax cuts on motor fuels on 2 October 2026. The latest tax round goes into effect on 3 October 2026. The reductions apply until 31 December 2026. The Value Added Tax
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Romania deposits ratification instrument for pillar two subject to tax rule convention (STTR MLI)
Romania has deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) on 2 October 2026, according to an OECD update. Romania signed the STTR MLI on
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Nigeria: MoF cuts late tax payment interest rates from October 2026
Nigeria’s Federal Ministry of Finance has introduced new rules for calculating interest on unpaid taxes, linking the cost directly to market rates on 24 September 2026, according to an X post. The Nigeria Tax Administration (Interest on Late
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Dominican Republic: DGII updates ISC amounts for alcohol, tobacco
The Dominican Republic’s General Directorate of Internal Taxes (DGII) issued Resolution No. DDG-AR1-2026-00068 on 29 September 2026, setting indexed specific amounts for the Selective Consumption Tax (ISC) on cigarettes and alcoholic beverages for
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Lithuania consults draft commentary on 2026 personal income tax rules
Lithuania's State Tax Inspectorate published draft commentary on 28 September 2026 explaining the personal income tax rules that apply from 2026. Dated 28 September 2026, it is available on the State Tax Inspectorate website: document one and
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France clarifies e-invoicing rules for press intermediaries
France's tax authorities issued ruling No. BOI-RES-TVA-000275 on 23 September 2026, confirming that intermediary transactions carried out by registered press-distribution intermediaries are excluded from the electronic invoicing
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Bahrain: NBR revises VAT registration, deregistration guidance
Bahrain's National Bureau for Revenue (NBR) has issued revised editions of its VAT Registration Guide and VAT Deregistration Manual, dated 29 September 2026 and 28 September 2026 respectively. What the guides cover The VAT Registration Guide
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France: ANIA condemns sugar levy on sweetened drinks, ultra-processed foods
The French food industry association, Association Nationale des Industries Alimentaires (ANIA) has condemned a proposal in the government's 2027 budget to extend the sugar levy on sweetened drinks to ultra-processed foods, saying the plan is "a
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Netherlands proposes adjustments to individual taxation in Tax Plan 2027
The Dutch government published a policy letter from the State Secretary for Finance, Minister of Finance, and Prime Minister to the House of Representatives outlining key adjustments to the Tax Plan 2027 on individual taxation. Key measures
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Serbia: National Assembly adopts amendments to personal income tax rules
Serbia's National Assembly has adopted the Law on Amendments and Additions to the Personal Income Tax Law, raising the monthly non-taxable amount for salary tax from RSD 34,221 to RSD 37,369 for full-time employees. Part-time workers receive a
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EU Commission opens tax infringement proceedings against Germany, Estonia, Latvia, Lithuania, Hungary, Romania, Italy, Ireland, Czech Republic
The European Commission has published its October 2026 Infringements Package, which includes several tax-related infringement proceedings concerning EU Member States. Commission calls on Germany, Estonia, Latvia, Lithuania and Hungary to enact
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Bulgaria consults ViDA-aligned VAT rules and e-invoicing
Bulgaria's Ministry of Finance opened a public consultation on 23 September 2026 on the Draft Law on Amendments to the Value Added Tax Law. The draft brings parts of the VAT in the Digital Age (ViDA) package, under Council Directive (EU) 2025/516,
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Vietnam extends fuel tax relief measures until end of 2026
Vietnam's government has extended its package of fuel tax relief measures to 31 December 2026, saying the move will help keep the domestic market steady while supply worries linger because of the war in the Middle East. Under a resolution, signed
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Taiwan clarifies how heirs should declare mortgage-secured claims in estate tax returns
Taiwan's National Taxation Bureau of the Central Area, under the Ministry of Finance, has stated that where a decedent left a claim secured by a mortgage, the heirs should include the actual outstanding amount of that claim in the estate tax return,
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