France considers two-year grace period for e-invoicing mandate
France is considering a two-year grace period for its upcoming B2B e-invoicing and e-reporting requirements. Amendment n° I-1028 to the 2026 Finance Bill proposes suspending fines under Article 1737, Section III of the General Tax Code for
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France: Public Finances Authority clarifies VAT treatment of prepared food product deliveries between businesses
France’s public finances authority has clarified the applicable Value Added Tax (VAT) rate for successive deliveries of prepared food products made between VAT-registered businesses before being sold as takeaway to the final consumer. The
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Slovenia: National Assembly adopts budgets for 2026, 2027
Slovenia’s National Assembly has adopted amendments to the state budget for 2026 and 2027 on 19 November 2025. The budget proposes systemic reforms to strengthen science, expand access to affordable housing, promote investment, accelerate the
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Russia: State Duma passes major tax reform bill, introduces sector-specific measures
Russia’s State Duma has approved in its third reading a wide-ranging tax policy bill introducing new personal income tax (PIT) benefits, expanding support for families and participants in the Special Military Operation (SMO), and revising several
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OECD highlights achievements and obstacles in Brazil’s consumption tax reform
The OECD has published a report titled “The reform of Brazil's consumption tax system" on 10 November 2025, outlining both the milestones reached and the ongoing challenges in reforming Brazil's consumption tax system. Brazil’s 2023
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Ghana: MoF presents 2026 budget, proposes VAT reforms
Ghana's Ministry of Finance has presented the 2026 Budget Speech to parliament on 13 November 2025, introducing various tax measures, including VAT reforms. The key tax measures are as follows: VAT reforms Ghana's government is proposing
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Hungary: Parliament adopts revised global minimum tax, reporting regulations
Hungary’s parliament approved two bills (T/12802/7 and T/12801/12) on 18 November 2025 that introduce significant updates to the country's tax framework and reporting obligations. Among the key changes, the legislation revises Hungary’s
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EU Commission clarifies VAT rules for platforms offering free access in exchange for data
The European Commission released EU VAT Committee Working Paper No. 1118 on 17 November 2025. This European Commission working paper addresses a question from Italian authorities concerning the Value Added Tax (VAT) treatment of IT services
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Slovenia to introduce mandatory e-invoicing for B2B transactions from 2028
Slovenia has enacted the Act on the Exchange of Electronic Invoices and Other Electronic Documents, published in the Official Gazette on 6 November 2025, which establishes mandatory e-invoicing for domestic B2B transactions. Under the Act,
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Ecuador: SRI extends October VAT, withholding tax declaration deadlines
The Director General of the Servicio de Rentas Internas (SRI) has issued Resolution NAC-DGERCGC25-00000036 on 6 November 2025, extending deadlines for Value Added Tax (VAT) and Withholding Tax declarations for October 2025. The measure responds
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Mexico gazettes 2026 economic package, e-invoicing reforms
Mexico’s government has published a series of decrees introducing the 2026 Federal Revenue Law and extensive reforms to the Federal Tax Code, Special Tax on Production and Services (IEPS), and digital platform taxation. The measures, announced
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Czech Republic: GFD issues revised tax rules for app-based transport providers
The Czech Republic’s General Financial Directorate (GFD) has issued updated guidance for entities offering transport services through mobile applications such as Uber, Bolt, and Liftago. The updates reflect recent changes in VAT legislation and
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Sri Lanka: MoF unveils 2026 budget, proposes lower VAT and capital allowance thresholds
Sri Lanka’s Minister of Finance, Planning, and Economic Development presented the Budget Speech for 2026 on 7 November 2025, outlining significant tax policy changes—including the alignment of VAT and social security contribution levies across
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Slovak Republic launches international tender for e-invoicing service provider
The Slovak Republic's financial administration announced on 7 November 2025 that it has taken a significant step toward modernising its invoice processing by launching an international public procurement for a service provider to deliver a key
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Taiwan: NTB urges separate invoices for gold jewellery, processing fees
Taiwan’s Northern Region National Taxation Bureau (NTB) has reminded businesses selling pure gold jewellery to issue separate invoices for gold and processing fees, in line with tax regulations. As international gold prices continue to hit
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Kazakhstan: MoF introduces conditional VAT registration for foreign firms
Kazakhstan’s Ministry of Finance has introduced new rules for foreign companies to register for VAT when selling goods or providing services through online platforms. These rules were issued via Ministry of Finance Order No. 636 of 28 October 2025
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Czech Republic: New government plans corporate tax cut, key economic reforms
The Czech Republic's new incoming government has unveiled its draft program, pledging not to increase taxes. The draft program declaration of the Czech Republic government, slated for November 2025, outlines an ambitious plan for securing sound
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France updates VAT thresholds for micro-entrepreneurs
The French government officially promulgated LOI No. 2025-1044 on 3 November 2025, aimed at creating a stable, fair, and transparent fiscal framework for micro-entrepreneurs and small businesses. The law reforms the Value Added Tax (TVA)
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