Vietnam enacts new VAT law
The new VAT law introduces 0% VAT for certain NTZ/EPE services, expanded non-cash payments, updated VAT credit/refund rules, and new seller declaration requirements, replacing parts of prior VAT guidance. Vietnam issued Decree 181/2025/ND-CP and
See MoreUK: Online marketplaces responsible for VAT on sales by foreign sellers
HMRC has confirmed that online marketplaces must account for VAT on goods sold by overseas businesses when the items are located in the UK at the time of sale. The UK’s HM Revenue & Customs (HMRC) issued guidance on 20 June 2025 confirming
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Poland published final schema FA_VAT (3) and KSeF 2.0 API documentation
Poland's Council of Ministers approved a draft law mandating the National e-Invoicing System (KSeF), pending parliamentary review and expected enactment by July 2025. Poland announced that the final schema, FA_VAT (3), will supersede the
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Uzbekistan to refund 50% VAT to livestock and poultry farmers
Uzbekistan is offering a 50% VAT refund to livestock and poultry farms from April 2025 to January 2028 under Cabinet Resolution No. 362, aiming to boost domestic meat, milk, and egg production. Uzbekistan is implementing a 50% VAT refund for
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Greece consults on EU-Aligned VAT rules for small businesses
The Greek Ministry of Finance is consulting on a draft law to align VAT rules with the EU small business scheme, offering cross-border VAT registration exemptions for small businesses under specific turnover thresholds. The Greek Ministry of
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Saudi Arabia: ZATCA sets criteria for 23rd wave of e-invoicing integration
ZATCA will require businesses with VAT revenues over SAR 750,000 from 2022–2024 to join the 23rd e-invoicing integration phase starting 27 June 2025. The Saudi Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting
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Argentina amends VAT receipt rules, defers fuel tax hike partially
General Resolution (RG) 5716/2025 modifies the VAT tax receipt issuance regime, while Decree 441/2025 defers scheduled tax increases on liquid fuels and carbon dioxide for 2024 and early 2025. Argentina has published the General Resolution (RG)
See MoreSaudi Arabia announces e-invoicing integration criteria for group 23 taxpayers
ZATCA has set integration deadlines for Group 23 taxpayers—those with VAT-liable revenues above SAR 750,000 in 2022–2024—to connect their e-invoicing systems to the Fatoora platform between 1 January and 31 March 2026. The Saudi Zakat,
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Ukraine clarifies VAT rules for foreign currency advance payments
The tax authority clarified that VAT on advance payments in foreign currency for services to non-residents must be calculated using the previous working day’s official exchange rate. The State Tax Service of Ukraine has confirmed that VAT on
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Saudi Arabia extends tax penalty relief through 2025
Saudi Arabia has extended its tax penalty waiver initiative until 31 December 2025. The initiative offers relief from fines on late filings, payments, and e-invoicing violations. To qualify, taxpayers must submit outstanding returns and settle
See MorePoland: Parliament approves amendments to the CIT Act, VAT exemption threshold increase
Poland's Sejm approved amendments to the Corporate Income Tax Act and raised the VAT exemption threshold during sessions from 24-26 June 2025. Poland’s lower chamber of the parliament (Sejm) approved amendments to the Corporate Income Tax (CIT)
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Kenya enacts Finance Act 2025, reduces corporate tax rates
The Finance Act 2025 allows NIFCA-certified companies to benefit from reduced corporate tax rates, tax exemptions on dividends with reinvestment conditions. Kenya’s President William Ruto signed the Finance Act 2025 into law on 26 June
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Ethiopia issues new VAT proclamation on cross-border digital services
 Ethiopia now imposes a 15% VAT on nonresident digital service providers, with new registration and compliance rules. Ethiopia’s Ministry of Finance has issued VAT Proclamation No. 1341/2024, introducing a 15% value-added tax on digital
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Netherlands: MoF outlines ViDA implementation plans
The Ministry of Finance announced a four-phase plan—policy research, legislation, technical elaboration, and implementation—to introduce VAT in the Digital Age (ViDA) package in the Netherlands. The Netherlands Ministry of Finance published
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Mexico releases updated list of 260 registered foreign digital service providers
Between January 2024 and April 2025, 59 foreign digital service providers were added to Mexico's Federal Taxpayer Registry (RFC), increasing the total from 201 as of 31 December 2023. Mexico’s tax authority published a new list of foreign
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Ireland issues VAT guidance on event admissions and education services
Irish Revenue issued new VAT guidance on event admissions and education services, updating place of supply rules for virtual events from 1 January 2025. Irish Revenue has released eBrief No. 127/25 on 26 June 2025, announcing the publication of a
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South Africa: SARS updates urban development zone allowance guide
The UDZ allowance guide offers general guidance on section 13 (quat) of the Income Tax Act and the application of the urban development zone incentive. The South African Revenue Service (SARS) published Issue 10 of its updated Guide to the Urban
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Poland: Council of Ministers approve draft law mandating national e-invoicing system (KSeF) from 2026
Poland’s Council of Ministers has approved a draft law mandating phased use of the National e-Invoicing System (KSeF) from 2026, with full rollout by 2027. The measure aims to streamline invoicing, reduce tax fraud, and accelerate VAT
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