Sri Lanka delays VAT on non-resident digital services
Sri Lanka delays VAT on digital services by non-resident providers to April 2026. The Sri Lankan Inland Revenue Department (IRD) issued a notice on 1 October 2025 regarding the postponement of the effective date of the Imposition of VAT on the
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Ireland: Revenue outlines VAT rollout for digital age (ViDA) measures
The compulsory e-invoicing and real-time VAT reporting are intended to comply with the EU VAT in the Digital Age (ViDA) Directive by 1 July 2030. Ireland’s Revenue announced a phased rollout for compulsory e-invoicing and real-time VAT
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Netherlands consults new VAT rules for digital platforms in short-term rentals, passenger transport
The consultation closes on 3 November 2025. The Netherlands government has opened a public consultation on a proposed law targeting VAT responsibilities for digital platforms involved in short-term accommodation rentals and passenger transport on
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Angola: AGT delays rollout of mandatory e-invoicing to December 2025
From 1 October to 31 December 2025, a transition period will allow taxpayers to continue issuing invoices in traditional formats without facing penalties. Angola’s General Tax Administration (AGT) announced on 30 September 2025 that it had
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UAE: MOF announces framework, implementation schedule of nationwide e-invoicing system
The system will apply to all business-to-business (B2B) and business-to-government (B2G) transactions, unless specifically excluded. Business-to-consumer (B2C) transactions are not subject to the requirements. Both issuers and recipients of invoices
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Saudi Arabia: ZATCA sets criteria for 24th wave of e-invoicing integration
ZATCA clarified that it will notify all businesses in the 24th group to prepare for linking and integrating their e-invoicing systems with the Fatoora system by 30 June 2026. The Zakat, Tax and Customs Authority (ZATCA) has defined the criteria
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Croatia: Government consults streamlined VAT rules ahead of 2026 e-invoicing rollout
The consultation is set to conclude on 18 October 2025. Croatia’s Ministry of Finance has amended the Value Added Tax Act (VAT) to align it with the Fiscalization Act, which mandates e-invoicing for domestic B2B transactions starting 1 January
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Poland: MoF issues new KSeF guidance ahead of mandatory e-invoicing rollout
The updated guide will help businesses get ready for the mandatory national e-invoicing system, set to take effect in 2026. Poland's Ministry of Finance updated the KSeF portal and introduced a new version of the KSeF 2.0 Manual on 19 September
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Poland: Council of Ministers adopt 2026 draft budget act
The 2026 draft includes various fiscal changes, such as an increase in the corporate tax rate for the banking sector, a rise in the VAT exemption threshold, and an increase in excise rates on alcoholic beverages. Poland’s Council of Ministers
See MoreWorld Bank: Analysis of Tax Data to Understand Job Creation
A World Bank blog on 16 September 2025 looked at how administrative data drawn from tax returns can reveal information about the businesses that are creating employment. The blog, written by V. Wiedemann, T. Scot, L. Zavala and L. Serrano Pajaro,
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Slovak Republic: Government approves mandatory e-invoicing, corporate tax relief for select investment projects
Slovak Republic approved mandatory e-invoicing from 2027 and cashless payments, and granted corporate tax relief for two investment projects. The Slovak Republic’s government has approved a draft bill amending the Value Added Tax Act and
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Turkey: Finance and Treasury Ministry updates VAT rules
Turkey issued Communiqué No. 55 clarifying VAT exemptions, import calculations and refund procedures under Law No. 7555. The Turkish Ministry of Treasury and Finance has issued General Communiqué No. 55 on 4 September 2025, updating the Value
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Bahrain: NBR issues revised VAT registration guide
The updated VAT registration guide covers instructions regarding individual and group registrations. The Bahraini National Bureau for Revenue (NBR) published an updated version of the value added tax (VAT) registration guide on 16 September
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Mexico: SAT updates list of non-resident digital service providers registered for VAT
Mexico updated the VAT list of foreign digital service providers. Mexico’s Tax Administration (SAT) has released an updated list of foreign digital service providers registered for Value Added Tax (VAT) purposes, covering non-residents without
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Serbia implements pre-filled VAT returns from 2026
Starting January 2026, VAT returns will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions. Starting January 2026, VAT returns in Serbia will be pre-filled with data on goods turnover, service
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Costa Rica: DGT publishes guidance on new TRIBU-CR digital tax platform
These resolutions provide guidance on the use of tax forms for VAT and withholding on card transactions, rules for VAT reporting and cross-border digital services, and the authorisation process for applying taxpayer credits in the TRIBU-CR
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France launches e-invoicing directory
The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses. The French tax administration
See MoreSerbia: MoF updates e-invoicing platform
The SEF version 3.14.0 updates require e-invoices to include delivery dates, ensure transaction dates are not later than issue dates, enforce VAT consistency checks, display totals for reductions and increases in foreign currency, and allow
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