Austria updates fiscal receipt rules for electronic payments
Austria has amended Section 132a of its Federal Fiscal Code (BAO) to simplify the electronic issuance of fiscal receipts, effective 1 October 2026. The change covers cash payments, including card payments, vouchers accepted instead of cash and
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Lithuania: STI clarifies domestic VAT obligations for cross-border businesses
Lithuania’s State Tax Inspectorate (STI) has clarified that businesses required to register for VAT because of cross-border transactions with other EU Member States do not automatically have to charge and pay VAT on domestic sales, provided their
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UAE: MoF updates e-invoicing requirements, reporting rules and exemptions
The United Arab Emirates (UAE) Ministry of Finance (MoF) has issued Ministerial Decision No. 243 of 2025 on 28 September 2026, establishing the legal and operational framework for the Electronic Invoicing (e-invoicing) System across the
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Bangladesh: NBR extends deadline for July-September 2026 VAT returns
Bangladesh’s National Board of Revenue (NBR) on Thursday, 15 October 2026, extended the deadline for online VAT returns for the July-September 2026 tax periods to 25 October 2026, with no interest or fines. Institutions that have not yet filed
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Taiwan exempts virtual asset sales from business tax
Taiwan’s Southern Region National Taxation Bureau clarified, on 14 October 2026, that business entities selling virtual assets, including Bitcoin and Ether, and stablecoins are exempt from business tax. The exemption applies to assets defined
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UK: Britain plans VAT collection rules for online marketplaces
Britain plans to require online marketplaces, including Amazon, eBay and Temu, to collect VAT from business sellers with annual turnover exceeding GBP 90,000. The proposed measure is expected to raise up to GBP 1 billion to fund business rates
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UAE issues new accreditation framework for e-invoicing service providers
UAE’s Ministry of Finance (MoF) has issued Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System. The Decision repeals Ministerial Decision No. 64
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Bolivia: SIN repeals e-invoicing deadlines for four taxpayer groups following VAT changes
Bolivia’s National Tax Service (SIN) published Board Regulatory Resolution No. 102600000038 on 30 September 2026, repealing earlier resolutions that established online invoicing implementation deadlines for taxpayers in the ninth, tenth, eleventh
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Italy revises inactive VAT account closure rules, introduces reactivation procedure
The Italian Revenue Agency announced, on 12 October 2026, that it has updated its procedures for closing inactive VAT accounts. Revenue Agency Director Vincenzo Carbone signed the new measure on 12 October 2026, revising the previous directive from
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Denmark proposes Pillar Two rules, sweeping tax changes for 2026–2027
Denmark published its Legislative Programme for 2026–2027 on 8 October 2026, setting out 22 legislative bills under the Ministry of Taxation and other proposed legislation covering tax and related matters. The proposals cover the implementation
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Slovenia proposes VAT Act amendments to implement ViDA measures
Slovenia’s Ministry of Finance has published a draft law proposing amendments to the Value Added Tax Act to transpose certain measures of the VAT in the Digital Age (ViDA) package, in line with Council Directive (EU) 2025/516. The provisions are
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Thailand issues rules for rooftop solar tax exemption for households
Thailand’s Revenue Department has issued Notification of the Director-General of the Revenue Department on Income Tax (No. 470), setting the rules, procedures and conditions for the exemption. It was announced on 30 September 2026 by
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Algeria: Finance Bill 2027 proposes stricter digital reporting, new investment incentives
Algeria’s Council of Ministers approved the Finance Bill for 2027 on 4 October 2026, which introduces significant updates to the nation's tax regulations and corporate reporting duties. The bill was presented by the Minister of Finance on 12
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European Commission proposes extending VAT anti-fraud measures until June 2030
The European Commission published a proposal on 1 October 2026 to amend Directive 2006/112/EC by extending two VAT anti-fraud measures: the optional reverse charge mechanism (RCM) for fraud-prone goods and services and the quick reaction mechanism
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UAE clarifies mandatory reverse charge rules for metal scrap trading
The United Arab Emirates (UAE) Federal Tax Authority (FTA) has issued Public Clarification VATP047 on Cabinet Decision No. 153 of 2025, which makes the reverse charge mechanism mandatory for metal scrap trading between UAE VAT registrants. The
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Malta issues VAT transition guidance for online gaming services
Malta’s Commissioner for Tax and Customs issued the Guidelines on Transitory Measures for Input and Output VAT Pursuant to a Change in the VAT Act in the VAT Treatment of a Supply on 30 September 2026. The guidance followed changes to the VAT Act
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Taiwan: MoF issues business tax ruling on virtual assets
Taiwan’s Ministry of Finance (MoF) issued an interpretation ruling on 3 September 2026 clarifying that businesses selling virtual assets and stablecoins defined under the Virtual Asset Service Act are not subject to business tax. The
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Spain: MoF announces possible delay to e-invoicing rollout
Spain's Ministry of Finance (MoF) announced on 5 October 2026 that it intends to push back the pending obligations under the Regulation on invoice computer systems (Royal Decree 1007/2023, VERI*FACTU) for businesses and professionals to October
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