Taiwan: Tax Authority reiterates invoicing rules for franchise arrangements
Taiwan’s Kaohsiung National Taxation Bureau of the Ministry of Finance stated that when a business operator (franchise headquarters) charges a franchisee a one-time franchise fee for opening a store, the fee is regarded as consideration for the
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Austria court limits use of extended statute of limitations in VAT case
The Austrian Ministry of Finance has published a decision of the Federal Fiscal Court (BFG) confirming that the extended 10-year statute of limitations for tax evasion cannot be applied without evidence of intent, overturning a tax office's attempt
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Germany unveils Annual Tax Act 2026 with Pillar Two, VAT, income tax reforms
Germany’s Ministry of Finance has released the draft Annual Tax Act 2026 (Jahressteuergesetz 2026), a wide-ranging legislative package containing numerous technical amendments across the tax system. The proposals are aimed at bringing German law
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Morocco: DGI launches new VAT platform for digital service providers
Morocco's tax authority (DGI) has introduced a new online system requiring foreign digital service providers to register and pay VAT on services delivered to Moroccan clients. Non-resident companies without a physical presence in Morocco must
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UK cuts VAT on tourist attractions to 5% in summer relief package
The UK announced on 21 May 2026 a temporary reduction in value-added tax (VAT) for tourist attractions and related services from 25 June 2026 to 1 September 2026, aimed at supporting families and the hospitality sector amid rising energy costs
See MoreAustria: Parliament approves draft VAT reform introducing reduced rate on staple foods
The Austrian Parliament (Nationalrat) approved on 21 May 2026 a draft bill introducing a reduced Value Added Tax (VAT) rate on staple foods. The measure forms part of the Austrian Value Added Tax Reform Act 2026 and still requires approval by the
See MoreAustria: Government approves tax reform bill with anti-fraud measures, new reporting rules
The Austrian government approved a draft bill introducing amendments to various tax laws on 20 May 2026. The draft bill is intended to promote tax fairness and combat tax fraud, while also reducing the tax burden on workers and simplifying
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Malawi enacts 2026–27 budget, introduces VAT on digital services by foreign companies
Malawi has enacted the legislation implementing the 2026–2027 Budget, which was published in the Official Gazette on 14 April 2026 and entered into force on 15 April 2026. This follows after Malawi’s Minister of Finance, Economic Planning and
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Ireland: Irish Revenue updates VAT guidance on debt factoring, invoice discounting
Irish Revenue published eBrief 093/26 on 20 May 2026, updating the VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting. The update revises paragraphs 5 and Appendix 1 to reflect the CJEU judgment in Case
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Turkey extends May–June 2026 filing and payment deadlines for VAT, withholding, stamp tax returns
Turkey’s Revenue Administration has issued Tax Procedure Law Circular No. VUK-199/2026-5 on 15 May 2026, extending the filing and payment deadlines for several tax returns under the authority granted by Article 28 of Law No. 213 (Tax Procedure
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Saudi Arabia: ZATCA urges large establishments to file April VAT returns
Saudi Zakat, Tax and Customs Authority (ZATCA) urged business sector establishments subject to VAT, with goods and service revenues exceeding SAR 40 million to file their tax returns for April 2026. The deadline for submission is no later than 31
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Czech Republic proposes key VAT amendments for 2027-28
The Czech Ministry of Finance has unveiled two draft amendments to the VAT Act, introducing significant changes scheduled to take effect from 1 January 2027 and 1 July 2028, addressing bad debt provisions, hospitality VAT rates, and partial
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Argentina outlines RIMI registration procedure for SMEs
Argentina’s Customs Revenue and Control Agency (ARCA), together with the Secretariat of Agriculture, Livestock and Fisheries and the Secretariat of Energy, has issued General Resolution 5849/2026 regulating the procedure for small and medium-sized
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Angola extends ICMS tax filing deadline due to system issues
The General Tax Administration (AGT) of Angola has announced an extension for taxpayers struggling to meet their Value Added Tax obligations for March 2026. The original deadline of 15 May 2026 has been pushed back by one week to 22 May 2026,
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Austria consults parcel tax for large online retailers under draft bill
The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging
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Bahrain: NBR issues version 2.0 of tax agent, VAT representative guide
Bahrain’s National Bureau for Revenue National Bureau for Revenue has issued Tax Agent/VAT Representative Guide Version 2.0 on 13 May 2026, setting out updated procedures for authorisation, registration and use of its online services for Tax
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Colombia revises tax decree, reinforces transfer pricing compliance rules
The Colombian Ministry of Finance and Public Credit published a revised edition of Decree No. 1625 of 2016 on 8 May 2026. The decree consolidates rules covering income tax, occasional gains tax, transfer pricing, withholding tax, VAT, national
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Russia gazettes various tax relief measures for SMEs
Russia has published the Federal Law No. 104-FZ of 25 April 2026 in the Official Gazette, which introduces several significant amendments to the Russian Federation Tax Code, particularly regarding Value Added Tax (VAT) and the Simplified Tax Regime
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