Ecuador: SRI extends VAT, withholding tax filing deadlines for Imbabura taxpayers
The Internal Revenue Service of Ecuador (SRI) has issued Resolution NAC-DGERCGC25-00000033, extending the deadlines for filing September 2025 Value Added Tax (IVA) and Withholding at the Source (retenciones en la fuente) returns, including their
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Chile: Tax Authority updates IVA rules for digital platform operators
RF Report The Chilean Tax Authority (Servicio de Impuestos Internos, SII) issued Resolution Ex. SII No. 145-2025 on 16 October 2025, setting out the obligations of digital platform operators with residence or domicile in Chile regarding Value
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Romania updates RO E-VAT compliance notice
Regfollower Desk Romania has published Order No. 2394/2025 in the Official Gazette No. 977 on 23 October 2025, updating the RO e-VAT Compliance Notice form originally introduced under Order No. 6234/2024 by the President of the National Authority
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Portugal mandates parent entity responsible for reporting, paying group’s consolidated VAT
Regfollower Desk Portugal’s parliament has enacted Law No. 62/2025, published in the Official Gazette on 27 October 2025, establishing a Value Added Tax (VAT) Group regime. The parent entity is responsible for reporting and paying the
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Tunisia: Government to widen scope of mandatory e-invoicing under 2026 Finance Bill
Regfollower Desk Tunisia's government has proposed significant updates to its electronic invoicing (e-invoicing) framework under the 2026 Finance Bill, announced on 14 October 2025. At present, the obligation applies only to B2G transactions
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Taiwan: NRNTB mandates e-invoicing requirements for sales returns, purchase returns, discounts
Taiwan businesses must issue and upload electronic credit notes for returns or discounts to comply with tax rules. Regfollower Desk The National Taxation Bureau of the Northern Area (NRNTB) in Taiwan, a regional branch of the Ministry of
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Kenya: KRA announces tax compliance certificate (TCC) enhancements
To obtain a TCC, taxpayers must be registered in eTIMS/TIMS, file and pay all taxes on time, settle outstanding liabilities or have an approved payment plan, and maintain VAT compliance. The Kenya Revenue Authority (KRA) issued a public notice on
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Singapore: IRAS updates GST error correction guidance with new FAQs
IRAS updates GST F7 guidance, clarifying when minor errors need not be corrected. The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on correcting errors in Goods and Services Tax (GST) returns through Form F7, adding six
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Colombia: DIAN closes businesses for electronic invoice non-compliance
DIAN closed 47 Bogotá businesses in October for failing to issue electronic invoices and meet tax obligations. Colombia’s Tax Authority (DIAN) continues to strengthen its control measures in the capital. As part of the operations carried out
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Italy: MoF releases 2026 VAT split-payment company lists
Under the split-payment system, buyers pay suppliers only the taxable amount, while the VAT portion is transferred directly to a designated VAT account. Italy's Department of Finance has released updated lists of companies required to comply with
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Saudi Arabia: ZATCA urges businesses to file Q3 VAT returns
ZATCA urged Saudi businesses to file Q3 VAT returns on time. The Saudi Arabian Zakat, Tax and Customs Authority (ZATCA) has urged businesses subject to Value Added Tax (VAT), with annual goods and services revenues exceeding SAR 40 million, to
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Germany: MOF updates B2B e-invoicing guidance
Germany updated rules for mandatory B2B e-invoicing effective from 31 December 2024. The German Ministry of Finance (MOF) issued a second administrative guidance on mandatory e-invoicing for domestic B2B supplies, effective for transactions after
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France: Parliament introduces VAT registration changes in 2026 Draft Finance Bill
The 2026 draft Finance Bill raises VAT exemption thresholds to EUR 41,250 (standard) and EUR 27,500 (real estate and construction). France's parliament has introduced changes to VAT registration thresholds in the draft Finance Bill for 2026,
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UAE: FTA issues VAT guide on input tax apportionment
FTA issued VATGIT1 on Input Tax apportionment and special methods. The UAE Federal Tax Authority (FTA) has published a VAT guide on Input Tax Apportionment Value Added Tax - VATGIT1. The purpose of this guide is to provide guidance on Input
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Romania approves prefilled VAT return
Romania approved prefilled VAT return under Order 2351/2025. Romania has issued Order No. 2351/2025, which was published in Official Gazette No. 942 on 13 October 2025, approving the use of the prefilled VAT return. The same issue of the
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Slovak Republic:Â Government presents amended VAT Law to parliament, proposes mandatory e-invoicing
The amended VAT Law is aimed at introducing mandatory electronic invoicing and online data reporting to tax authorities, which goes into effect from January 2027. The Slovak Republic’s government has submitted the amended Value Added Tax
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Sweden updates guidance on VAT on business asset transfers
The updated VAT guidance on business asset transfers is effective from 30 September. Sweden’s government has introduced new guidance on the application of value-added tax (VAT) to asset transfers within business transfers, effective 30
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Belgium postpones VAT modernisation plans until further notice
Belgium’s tax authority announced that the planned VAT system modernisation has been indefinitely postponed, with transitional measures remaining in place to maintain continuity. Belgium’s tax administration has released Circular 2025/C/62 on
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