Taiwan clarifies invoice rules when penalty offsets reduce project payments
The Taipei National Taxation Bureau of the Ministry of Finance issued a guidance on 4 September 2026 clarifying how businesses must handle invoicing when late-completion penalties offset outstanding project balances. The ruling clarifies that
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Ghana: President enacts major tax, VAT, customs reforms
The Ghanaian President has signed 10 legislative bills into law, including several measures relating to taxation on 26 August 2026. The key legislative acts are summarised below: Excise Act, 2026: This Act consolidates excise duty regulations
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Ethiopia introduces electronic invoicing directive
Ethiopia has issued the Electronic Invoicing System Administration Directive No. 1142/2026, establishing rules for electronic invoicing and the approval and operation of invoicing systems. Issued by the Minister of the Ministry of Revenues, Aynalem
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UAE: FTA clarifies VAT rules for concerned goods
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP045 – Concerned Goods – Tax Invoices and Input Tax Recovery on 26 August 2026, setting out the VAT treatment for Concerned Goods imported into the UAE on or before 31
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Italy: Revenue Agency introduces automatic VAT settlement for unfiled returns
Italy’s Revenue Agency has published implementation rules for a new automatic VAT settlement process introduced by the 2026 Budget Law. The provision, signed on 28 August 2026, details how authorities can determine amounts owed when taxpayers
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Poland advances VAT modernisation through ViDA package implementation
Poland's Council of Ministers backed a draft amendment to the Act on Goods and Services Tax and related legislation, according to a release on 2 September 2026. The modifications target the VAT e-commerce package, which took effect on 1 July
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Hungary: NAV unveils eVAT tool ahead of 2027 filing overhaul
Hungary's National Tax and Customs Administration (NAV) has published a new eVAT Tool on its website from July 2026 to help businesses shift towards mandatory digital VAT reporting, ahead of the eVAT system becoming compulsory from 1 January
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China: STA clarifies input tax deduction rules for non-taxable transactions
China’s Ministry of Finance and State Taxation Administration released Announcement No. 25 of 2026 on 27 August 2026, effective 1 September 2026, establishing definitive guidance on input tax deduction eligibility under the Value-Added Tax Law of
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Argentina: ARCA expands mandatory electronic invoicing to additional taxpayers
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including
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France updates guidance on VAT rate for cooling energy
France has clarified that the supply of cooling energy distributed through networks is subject to the reduced 5.5% rate of value added tax (VAT), following an amendment introduced by the Finance Law for 2026. The clarification was published on 26
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France: Ministry of Economy and Finance introduces mandatory e-invoicing
France has today introduced mandatory electronic invoicing and the transmission of transaction data to the tax authorities, marking the start of the country's phased e-invoicing reform. From 1 September 2026, all businesses must be able to
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Cambodia clarifies VAT exemption for dental services
Cambodia’s General Department of Taxation (GDT) has clarified the scope of dental services that are non-taxable for VAT purposes, covering examinations, dental and gum treatments, surgery, restorative procedures, orthodontics and certain cosmetic
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Slovak Republic clarifies e-invoicing, Peppol and VAT coding rules ahead of 2027 mandate in updated FAQÂ
The Slovak Republic’s Financial Directorate updated its eFaktúra FAQ in August 2026, providing businesses and service providers with practical clarifications on the domestic e-invoicing requirements. The update also adds guidance on Peppol VAT
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Thailand: DBD tightens documentation rules for foreign co-investors, signatories
Thailand’s Department of Business Development (DBD) requires partnerships and limited companies involving foreign investors or foreign authorised directors to provide financial evidence when registering certain new entities or amendments, under
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Hungary moves prescription medicines to 0% VAT from September 2026
Hungary has gazetted Act XL of 2026 amending the Value Added Tax Act (Act CXXVII of 2007) on 13 August 2026. The amendments reclassify prescription-only human medicines and officially compounded preparations (magistral formulas) from Annex 3. The
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Poland proposes higher corporate tax rates in 2027 draft budget
Poland’s government has approved a draft 2027 budget on 28 August 2026 with projected total tax revenues of PLN 622.4 billion for 2027, representing a PLN 57.8 billion increase over 2026's expected performance. The budget plan, prepared under the
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Portugal extends deadline for export certificate delivery amid system delays
Portugal has extended the deadline for delivering Export Certificates of Proof (CCE) to suppliers for VAT-exempt transactions, following technical difficulties that delayed certificate issuance. The measure, set out in Order No. 104/2026-XXV, was
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UAE: FTA sets input VAT verification requirements from October
The UAE Federal Tax Authority has issued Decision No. 13 of 2026 on 22 July 2026, establishing due diligence requirements for Taxable Persons seeking to deduct Input Tax. The Decision applies to the verification of the validity and integrity of
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