Nigeria introduces e-invoicing platform to curb tax evasion
Nigeria's Federal Inland Revenue Service (FIRS) has launched a new e-invoicing platform, the Merchant Buyer Solution (eInvoice), alongside the National Electronic Invoicing Inter-Agency Steering Committee on 29 April 2025. The rollout is phased,
See MoreKenya presents 2025 Finance Bill, aims to reduce cost of living
Kenya's Cabinet Secretary for National Treasury and Economic Planning, John Mbad,i has presented the Finance Bill 2025 before the National Assembly on 30 April 2025. The government says it has not introduced any new taxes in the Finance Bill
See MoreUK: HMRC issues new VAT grouping guidance for care sector to combat tax avoidance
The UK tax authority, His Majesty's Revenue and Customs (HMRC) has issued new guidance on VAT grouping in the care sector to curb tax avoidance. Published in Revenue and Customs Brief 2 (2025) on 24 April 2025, the update clarifies HMRC’s stance
See MoreRussia: FTS confirms VAT on leased crypto mining equipment is non-deductible
Russia’s Federal Tax Service (FTS) clarified that VAT on leased crypto mining equipment is not deductible on 9 April 2025. The tax authority explained that since digital currency mining is not a VAT-taxable activity, input VAT included in lease
See MorePhilippines amends VAT rules for digital services
The Philippines' Department of Finance has announced an amendment to the VAT requirements for non-resident digital services providers (DSPs) operating in the Philippines. Starting 1 June 2025, non-resident digital service providers (DSPs) must
See MoreSlovak Republic: Parliament rejects higher VAT threshold bill
The Slovak Republic Parliament rejected a bill to amend the VAT Act on 15 April 2025. The proposal aimed to raise mandatory VAT registration thresholds for businesses from EUR 50,000 and EUR 62,500 to EUR 75,000. Earlier, the Slovak Republic
See MoreSaudi Arabia: ZATCA publishes updated guide clarifying VAT Executive Regulations
The Saudi Zakat, Tax, and Customs Authority (ZATCA) has published a VAT Guide, providing clarifications on amendments to the VAT Executive Regulations. The VAT Executive Regulations , which approved changes to the VAT implementing regulations,
See MoreTaiwan raises VAT registration threshold for non-resident e-service providers
Taiwan’s Ministry of Finance issued Decree No. 11404515421 amending the VAT regulations for non-resident electronic service (e-service) providers on 7 April 2025. A key revision under the decree is the adjustment of the VAT registration threshold
See MoreLithuania proposes CIT hike, additional tax measures from 2026
The Lithuanian Ministry of Finance has announced tax measures, on 16 April 2025, which propose raising the standard corporate income tax rate (CIT)Â from 16% to 17% and the reduced rate from 6% to 7%. The changes are expected to generate EUR 111.5
See MoreSlovak Republic: President approves amendments to rental housing and VAT laws
The President of the Slovak Republic has signed the bill revising the Law on State Support for Rental Housing on 15 April 2025. This legislation also introduces amendments to the Value Added Tax (VAT) Law as it applies to rental housing within
See MoreChile sets new invoice rules for high-value goods sales to non-VAT taxpayers
Chile's Internal Revenue Service (SII) has issued Resolution No. 44 of 7 April 2025, setting new invoice rules for sales of goods to non-VAT taxpayers when the transaction amount exceeds 135 UF. The Unidad de Fomento (UF) is an index-linked unit
See MoreItaly: Non-EU firms with tax representative must provide guarantee
Italy’s tax authorities issued implementation guidance (Regulation No. 178713/2025) on 15 April 2025, detailing the rules for the new guarantee required for certain nonresident entities registered for VAT in Italy through an Italian VAT
See MoreSri Lanka issues notice on VAT amendments
The Sri Lanka Inland Revenue Department released a public notice regarding the Value Added Tax (Amendment) Act No. 04 of 2025 on 17 April 2025. The Act was officially enacted on 11 April 2025. Notice to the Taxpayers Amendments to the Value
See MoreCyprus issues VAT rules for unredeemed expired vouchers
The Cyprus tax department issued Circular 3/2025 on 8 April 2025 to clarify value added tax (VAT) rules for unredeemed expired vouchers. The Circular focuses on single-purpose and multi-purpose vouchers. Single-purpose vouchers: VAT on
See MoreVietnam updates regulations on electronic invoices
Vietnam issued Decree 70/2025/ND-CP to amend regulations under Decree 123/2020/ND-CP on electronic invoices and related documents on 20 March 2025. The changes expand the scope of entities eligible to use electronic VAT invoices, including
See MoreEU: VAT in the Digital Age (ViDA) Package goes into effect
The Council Directive (EU) 2025/516 for the EU's VAT in the Digital Age (ViDA) Package took effect on 14 April 2025, 20 days after its publication in the EU's Official Journal. The package introduces updates to the EU's VAT systems to align with
See MoreSpain extends e-invoicing deadline, adds new exemption for third-party invoicing
Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in
See MoreAngola set to launch e-invoicing
Angola’s Government announced plans to implement e-invoicing through Presidential Decree No. 71/25, published on 20 March 2025. The Decree sets the Legal Framework for Tax Invoices for resident taxpayers in Angola. It replaces the previous
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