EU: Parliament adopts ‘EU Inc’ framework, centralised VAT regime to boost competitiveness
Members of the European Parliament have adopted a resolution (TA-10-2026-0270) outlining tax measures aimed at enhancing the EU's competitiveness on 9 July 2026. The proposals include simplifying VAT procedures, introducing coordinated and
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Greece clarifies permanent establishment rules, revamps investment fund taxation
Greece has introduced changes to its tax framework through Law 5313/2026, published in the Greek government’s official gazette on 25 June 2026. The legislation amends the taxation of alternative investment funds (AIFs) and their executives,
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Botswana introduces new tax administration Act, updates income tax and VAT
Botswana has announced the re-enactment of the Income Tax Act and the Value Added Tax (VAT) Act, amendments to the Customs Act, and the introduction of a new Tax Administration Act aimed at harmonising administrative and procedural rules for both
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France gets reasoned opinion over unfinished VAT exemption IT system for small businesses
France has received a reasoned opinion from the European Commission, as outlined in its July 2026 infringements package published on 7 July 2026, for failing to fulfil its obligations to provide all the IT functionalities required to enable the
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UAE: FTA issues updated VAT guide for educational services
The UAE's Federal Tax Authority (FTA) has published an updated Education Sector VAT Tax Guide (VATGED1), providing detailed guidance on the VAT treatment of educational services and related goods and services. The June 2026 guide explains the VAT
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Ireland reintroduces 9% VAT for food businesses, hairdressers
Ireland's Government has announced, on 30 June 2026, the reintroduction of the 9% VAT rate for food and catering services and hairdressing from 1 July 2026, delivering a commitment set out in the Programme for Government. According to the
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Italy consults ViDA directive implementation
Italy’s Department of Finance has launched a public consultation on 22 June 2026 regarding a draft legislation implementing part of the EU Directive 2025/516 regarding VAT rules for the digital age (often referred to as ViDA). The proposed
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Bosnia and Herzegovina introduces rules for VAT refund on first supply of residential property
Bosnia and Herzegovina has adopted a regulation establishing the procedures for VAT refunds on the first supply of residential property for eligible first-time home buyers. The rules apply to purchases of newly built residential properties subject
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Sweden expands simplified VAT scheme, exempts food donations
The Swedish government has proposed reforms to simplify Value Added Tax (VAT) rules for second-hand goods and food donations, with amendments to the Value Added Tax Act (2023:200) aimed at reducing administrative burdens for businesses while
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Spain cuts hydrocarbon tax rates, extends diesel aid through September 2026
The Spanish Tax Agency has announced the publication of Royal Decree-Law 18/2026 in the Official State Gazette (BOE), introducing tax measures under the Comprehensive Response Plan to the Crisis in the Middle East. The legislation, dated 29 June
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Zambia extends fuel excise duty relief through September 2026
Zambia has extended the temporary suspension of excise duty on petrol and diesel, together with the zero-rating of Value Added Tax (VAT) on the two fuel products, for another 90 days. The extension applies from 1 July to 30 September 2026 and is
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Malawi: MRA transitions from fiscal devices to real-time electronic invoicing
The Malawi Revenue Authority (MRA) has confirmed on 23 June 2026 that it had reached a major milestone in its digital transformation agenda with the successful migration of more than 8,260 of approximately 9,000 targeted VAT-registered businesses to
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Vietnam extends tax relief on fuel, qualifying raw materials through September 2026
Vietnam’s government has issued a Resolution No. 34/2026/NQ-CP dated 30 June 2026, which outlines the extension of tax incentives for specific energy products. The resolution mandates a continued period of reduced import duties, environmental
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Belarus introduces tax incentives for robotics sector from July 2026
Belarus has introduced new tax incentives to promote the robotisation of its economy under Edict No. 198 of 17 June 2026. Legal entities implementing robotics are eligible for the following tax incentives: Key tax incentives Depreciation:
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Kazakhstan updates VAT exemptions, reduces rates for healthcare sector
The Government of Kazakhstan has adopted Government Decree No. 542, signed on 24 June 2026, introducing amendments to two existing regulations governing Value Added Tax (VAT) treatment for medical services, medicines and pharmaceutical
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Austria enacts Budget Measures Act 2026 with income tax, VAT and compliance changes
Austria's Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026) entered into force on 1 July 2026 after being published in the Official Gazette (BGBl. I 43/2026) on 30 June. The legislation amends a range of federal laws with measures intended to
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Uzbekistan introduces simplified VAT rate, tax reforms for small businesses
Uzbekistan has issued Presidential Decree No. UP-100 of 26 May 2026, which outlines a comprehensive reform package designed to modernise and simplify the tax environment for small businesses in Uzbekistan. Scheduled for implementation between
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Bahrain updates excise guide with expanded refund, deduction guidance
Bahrain's National Bureau for Revenue (NBR) has published Excise Guide Version 1.1 on 29 June 2026, updating its guidance on the operation of the Kingdom's Excise system. The revised guide is intended to help businesses understand Excise rules,
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