Ireland: Irish Revenue revises VAT registration guidance
The guidance provides updates the Tax and Duty Manual Part 38-01-03b, which provides guidelines for VAT registration. Irish Revenue’s eBrief No. 168/25, released on 3 September 2025, updates the Tax and Duty Manual Part 38-01-03b, which
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Chile: SII provides clarification on new VAT Rules for low-value products purchased via remote sellers, online platforms
Ruling No. 1688-2025 states that DPIs selling low-value goods in Chile are not VAT taxpayers, must include all charges in the total price, and can reclaim excess VAT on returned goods after refunding the customer. Chile’s Tax Administration
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Poland publishes law mandating national e-invoicing system (KSeF)
Poland’s President signed a law on 27 August 2025 mandating the national electronic invoicing system (KSeF). Poland’s government has published legislation establishing a mandatory national e-invoicing system (KSeF) for large taxpayers,
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Germany: MoF unveils draft tax amendment Act 2025
Draft law proposes income tax relief, VAT cuts, and simplifications for nonprofits. The German Ministry of Finance released the draft Tax Amendment Act 2025 on 5 September 2025, proposing tax relief measures for individuals and technical
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Sri Lanka: Cabinet approves delay in VAT for non-resident digital service providers
Sri Lanka delays VAT implementation from 1 October 2025 to 1 April 2026 for compliance purposes. Sri Lanka’s Cabinet has approved a postponement of the Value Added Tax (VAT) on digital services supplied by overseas companies to local
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Argentina: ARCA introduces flexible schedule for advance VAT payments
General Resolution 5750 lets VAT-registered taxpayers under the “IVA Simple” system apply advance VAT payments in the current return or within the next five months. Argentina’s tax authority (ARCA) has published General Resolution 5750 in
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Poland: Government adopts 2026 budget law, increases corporate tax for banks
The draft 2026 budget law increases the corporate tax rate for the banking sector, a rise in the VAT exemption threshold from PLN 200,000 to PLN 240,000, and a 15% hike in excise rates on alcoholic beverages. Poland's government has adopted the
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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,
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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
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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)
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Poland: President approves law requiring nationwide e-invoicing system
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
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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
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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
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Turkey: 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
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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
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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
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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
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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
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