Romania postpones RO e-Factura deadline for select taxpayers
Romania has pushed back the mandatory implementation of its RO e-Factura system for small and medium-sized enterprises to 1 July 2026. This extension provides businesses with lower annual revenues more time to get their systems ready for
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India: CBDT consults draft income-tax rules, forms under Income-tax Act
India’s Central Board of Direct Taxes (CBDT), under the Ministry of Finance’s Department of Revenue, has launched a consultation seeking stakeholder inputs on the proposed Income-tax Rules and related Forms connected to the Income-tax Act,
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Ireland: Irish Revenue updates guidance on main purpose tests
Irish Revenue has updated its guidance on main purpose tests, issuing eBrief No. 023/26 on 28 January 2026 to clarify the application of objective tests and introduce new guidance on a ‘reasonable to consider’ test. The revisions, effective
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Switzerland sets 2026 interest rates for loans in CHF, foreign currencies
The Swiss Federal Tax Administration has issued two circulars outlining Financing in Swiss Francs on 29 January 2026and Financing in Foreign Currencies on 30 January 2026. Financing in Swiss Francs The following details outline the
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Sweden: MoF initiates e-invoicing reviewÂ
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516
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Malawi: MRA extends e-invoicing pilot ahead of full rollout to May 2026
The Malawi Revenue Authority, in a public notice issued on 30 January 2026, announced that the electronic invoicing system (EIS) pilot will now run from 1 February to 30 April 2026. During this period, EIS will operate alongside the current
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Ireland: Revenue updates guidance on accelerated capital allowances under Finance Act 2025
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following
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Colombia: DIAN clarifies expense deductibility of DSNO
Colombia’s tax authority (DIAN) issued Ruling No. 0158 of 26 January 2026, clarifying how expenses supported by documents from persons not obligated to issue invoices (DSNO) can be deducted. The ruling permits DSNOs that are generated and
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Ecuador: SRI sets presumptive tax coefficients for 2024 fiscal year
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000004 on 6 February 2026, establishing coefficients for presumptive tax assessments for the 2024 fiscal year. The resolution allows the SRI to determine
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Germany: Bundesrat approves law boosting private investment, financial sector
The German Federal Council (Bundesrat) gave its approval to the law supporting private investment and the financial sector on 30 January 2026, following Bundestag’s approval on 19 December 2025. Income tax: Increase in commuter allowance
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Singapore: IRAS updates tax computation guidance, introduces new exchange rate tool
The Inland Revenue Authority of Singapore (IRAS) has updated its Preparing a Tax Computation webpage on 2 February 2026, making revisions to Exchange Rate Search Function (XLSX) covering financial years ending 2021 through 2025. A tax computation
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Australia: ATO updates guidance on risk indicators for privately owned, high-wealth groups
The Australian Taxation Office (ATO) has released updated guidance on What attracts our attention, outlining the behaviours, characteristics, and tax matters that may draw scrutiny. The guidance highlights a wide range of factors associated with
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Cameroon releases 2026 Finance Law, includes new rules for digital giants, green levies
Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year. The circular outlines the mandatory instructions for
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EC approves EUR 3 billion German aid scheme for clean technology manufacturing
The European Commission (EC) approved a EUR 3 billion German State aid scheme on 5 February 2026 to support strategic investments that add clean technology (cleantech) manufacturing capacity, in line with the objectives of the Clean Industrial
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Denmark: Ministry of Taxation proposes increase in reminder fees for taxes, duties
The Danish Ministry of Taxation has submitted Bill No. L 102 to the Folketing on 3 February 2026, proposing amendments to the Collection Act and various other laws to increase reminder fees in the collection of certain taxes and duties by the
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Pakistan: Federal Constitutional Court upholds super tax
In a landmark judgement the federal constitutional court hearing the cases involving section 4B and 4C of the income tax ordinance 2001 (super tax cases), upholding super tax which is expected to fetch revenue to the tune of PKR 300 billion to the
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Netherlands: Government coalition outlines 2026–2030 budgetary and tax changes, introduces new business contributionÂ
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses,
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France passes 2026 budget, halves exceptional contribution to large company profits
France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged
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