Kazakhstan consults draft law proposing 100% CIT reduction for Investment Agreements
Kazakhstan's Ministry of National Economy has opened a public consultation on a draft law proposing amendments and additions to the country's Tax Code. The draft was published on the Open NPAs portal on 3 September 2026 and reflected feedback from
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Italy: Supreme Court upholds VAT assessment despite amended return
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme Court of Cassation (Ordinance No. 24863/2026) concerning the correction of VAT reporting errors. The ruling confirms that
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Italy confirms tax-neutral merger of foundation and agricultural partnership
Italy’s Revenue Agency confirmed on 11 September 2026 that a foundation can merge with a simple agricultural partnership while avoiding capital gains tax, VAT, and most other direct taxes. The ruling, contained in response no. 171, applies to
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Netherlands sets 2030 deadline for mandatory domestic e-invoicing
The Netherlands government has issued Letter No. 2026-0000288216 of 11 September 2026, detailing the strategic implementation framework for electronic invoicing (e-invoicing) and digital reporting in the Netherlands. This policy transposes Council
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Belgium proposes ViDA VAT reforms with OSS expansion, consignment stock phase-out
The Belgian Minister of Finance has submitted draft legislative bill DOC 56 1718/001 to the Parliament on 10 September 2026. This bill partially transposes EU Directive 2025/516 (adopted on 11 March 2025), which forms a core element of the European
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Czech Republic reintroduces electronic sales recording, including VAT and tax relief measures
The Czech Republic’s Ministry of Finance and the Chamber of Deputies have approved the Sales Registration Act on 9 September 2026 after overriding the Senate’s proposed amendments. The legislation has been submitted to the president for
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Bolivia: SIN updates RAU fixed per-hectare fees for 2025
Bolivia’s National Tax Service (SIN) issued Administrative Ruling (RND) No. 102600000036 on 9 September 2026, updating the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year. The update was made in
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South Africa: SARS clarifies higher VAT registration thresholds, deregistration rules
South Africa’s South African Revenue Service (SARS) has clarified how the increased VAT registration thresholds will apply from 1 April 2026, confirming that the higher compulsory registration threshold is being used for new registration and
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UAE updates VAT framework with new input tax apportionment, cash payment rules
The UAE’s Ministry of Finance announced the issuance of Cabinet Decision No. (149) of 2026 on 8 September 2026, amending certain provisions of the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT), as part of
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UK: HMRC revises VAT refunds, gives businesses route to revisit rejected claims
The UK HM Revenue & Customs (HMRC), has published Revenue and Customs Brief 8(2026) on 8 September 2026, setting out revised rules for UK VAT refund claims made by non-UK businesses that are members of a VAT group. All non-UK businesses that
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Mexico proposes tighter corporate tax rules, business deductions under 2027 economic package
Mexico’s executive branch has proposed a series of tax changes under its 2027 Economic Package, submitted to the Chamber of Deputies on 8 September 2026. The proposals would amend the Income Tax Law (LISR), Federal Internal Revenue Law (LIF) and
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Namibia: NIPDB investment guide highlights corporate tax measures, transfer pricing, updated tax framework
The Namibia Investment Promotion and Development Board (NIPDB) released the Namibia Investment Guide: Tax Laws in Namibia, Volume 5, on 4 September 2026, detailing the tax laws, compliance framework, and financial regulations governing investors and
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Serbia updates e-invoicing rules, introduces preliminary VAT return framework
Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Electronic Invoicing, published in Official Gazette No. 71/2026. The amendments took effect on 1 August 2026, except for provisions concerning the preparation of preliminary
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UAE: FTA clarifies VAT amendments on e-invoicing, imports, tax credits
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification - VATP046, explaining amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax and its Executive Regulation. The amendments were introduced through Federal
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Lithuania: MoF unveils VAT gap measures
Lithuania’s Ministry of Finance has outlined measures to reduce the country’s VAT gap and shadow economy, with a target of bringing the VAT gap down to no more than 10% in 2026–2027 and 9% in 2028. Minister of Finance Taurimas Valys
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European Commission reports growth in OSS VAT
The European Commission reported on 31 August 2026 that VAT declared through the EU’s three One-Stop Shop (OSS) schemes rose to more than EUR 38.8 billion in 2025, an increase of EUR 5.7 billion, or 17%, from the previous year. The Union OSS
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France starts nationwide e-invoicing rollout for businesses
France's Directorate General of Public Finance began the nationwide rollout of business-to-business electronic invoicing on 1 September 2026. Large and medium-sized enterprises must now issue invoices electronically, while all businesses, regardless
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Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Value Added Tax (VAT), published in Official Gazette No. 71/2026. The amendments will apply from the tax period beginning in January 2027, covering the January–March 2027
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