Botswana: Government proposes imposing VAT on digital services from nonresident providers
The key amendments focused on implementing a reverse-charge mechanism, setting rules for remote services, registration, tax periods, electronic fiscal devices, foreign currency reporting, and VAT representatives. Botswana’s Minister of Finance,
See More
Turkey: Revenue Administration issues guidance on sports sponsorship tax
The guide outlines sponsorship expenses, eligible areas, agreement essentials, distinctions from advertising, documentation, tax deductions, professional versus amateur sports, and VAT applications. Turkey's Revenue Administration announced the
See More
IMF releases working paper on efficiency aspects of VAT
The working paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its use to achieve non-revenue objectives. The Fiscal Affairs Department of the International Monetary Fund (IMF)
See More
Poland: President approves law requiring nationwide e-invoicing systemÂ
The phased implementation begins with the largest taxpayers, requiring those with 2024 sales over PLN 200 million to comply by 1 February 2026. Poland’s President signed into law a mandate on 27 August 2025, for the national electronic
See More
Romania: ANAF updates VAT reporting rules following rate increase
The draft law amends the VAT Statement 394 to align it with the VAT rate increases to 21% and 11% effective from 1 August 2025. Romania’s National Agency for Fiscal Administration (ANAF) released a draft law on 25 August 2025 to update the
See More
Belgium delays VAT chain modernisation measures
A new start date for the modernisation of the VAT has not been announced. Belgium’s Federal Public Service for Finance announced, on 26 August 2025, that the implementation of Belgium’s VAT chain modernisation measures has been
See MoreTurkey: Revenue Administration publishes guidance detailing tax obligations for heirs in 2025
The guide outlines heirs’ tax obligations, including filing rules, exemptions, thresholds, asset valuation, and related income, VAT, and special consumption tax requirements for 2025. The Turkish Revenue Administration has issued a guide for
See More
Kazakhstan finalises new VAT rules for foreign e-commerce
The new rules are scheduled to take effect on 1 January 2026. Under the New Tax Code of Kazakhstan, foreign companies are required to register for VAT under the procedure known as conditional VAT registration if they supply goods or services in
See More
Botswana: Government proposes taxing digital services from non-residents
Botswana introduces VAT amendment bill to tax digital services, apply reverse charge, and modernise compliance. The Government of Botswana has introduced Value Added Tax (VAT) Amendment Bill (Bill No. 22 of 2025) on 12 August 2025, proposing
See More
Romania: ANAF publishes draft VAT form to reflect updated rates
The updated VAT return form now includes sections for both old and new VAT rates, with a separate section for reporting dwellings eligible for the reduced 9% VAT rate. Romania’s National Agency for Fiscal Administration (ANAF) released a
See More
Italy: Revenue agency clarifies VAT treatment of transfer pricing adjustments
Transfer pricing adjustments fall outside VAT unless directly tied to specific supplies as price variations; otherwise, they are treated as profit allocations to align with arm’s length margins and not VAT-relevant. Italy’s revenue agency
See More
Ghana: GRA to enact FED Act in early 2026Â
The GRA will fully enforce the Taxation (Use of Fiscal Electronic Device) Act 2018 by early 2026. The Ghana Revenue Authority (GRA) Commissioner-General announced on 15 August 2025 that it plans to fully implement and enforce the Taxation (Use of
See More
China: Finance Ministry consults on draft VAT law regulations
The new draft VAT law aligns with existing VAT policies while introducing key adjustments, organised into six chapters covering provisions, rates, payable taxes, incentives, administration, and supplementary rules. China's Ministry of Finance has
See More
Venezuela updates VAT exemptions, designations of withholding agents
Venezuela’s Decree No. 5.145 suspends VAT exemptions on essential goods like food, medicines, and books, effective 30 June 2025, while Administrative Ruling SNAT/2025/000054 designates special taxpayers as VAT withholding agents from 16 July
See More
Chile: SII sets VAT filing and payment rules for foreign e-sellers, digital platforms
SII’s new Resolution No. 93 requires foreign taxpayers registered to declare and pay 19% VAT on remote sales or facilitation of low-value goods. Chile’s tax authority (SII) has issued Resolution No. 93 of 30 July 2025, setting rules for VAT
See MoreChile: SII issues guidance on VAT, invoicing rules for outsourced services
The Ruling clarifies VAT treatment and invoicing requirements for outsourced services. Chile’s tax administration (SII) published Ruling No. 1394-2025 on its website on 24 July 2025, in which it provided clarification of value added tax (VAT)
See More
Philippines: BIR issues 2025 VAT guidance for nonresident DSPsÂ
The BIR has issued a memorandum which details VAT registration, return filing, and payment procedures for nonresident digital service providers through the VDS portal. The Philippines Bureau of Internal Revenue (BIR) released Revenue Memorandum
See More
Ireland: Revenue issues guidance on domestic element of EU VAT SME scheme
Irish Revenue has issued eBrief No. 153/25 on 5 August 2025 regarding the creation of a new Tax and Duty Manual (TDM) for the EU VAT SME Scheme – Domestic Layer. Revenue eBrief No. 153/25 EU VAT SME Scheme - Domestic Layer A new Tax and Duty
See More