Pakistan: FBR tightens sales tax penalties for digital, invoice compliance
Pakistan’s Federal Board of Revenue (FBR) had introduced new sales tax provisions to strengthen enforcement against non-compliant taxpayers and address fraudulent invoicing. Under the new measures, businesses that failed to integrate with the
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Dominican Republic exempts e-invoice issuers from ITBIS withholding
The Dominican Republic’s Directorate General of Internal Revenue (DGII) has issued General Rule (Norm) No. 02-26 on 16 September 2026, removing certain ITBIS withholding obligations for transactions involving authorised electronic invoice
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Netherlands outlines e-invoicing, digital reporting framework under ViDA
The Netherlands’ State Secretary for Finance Eerenberg informed the House of Representatives on 11 September 2026 about the Cabinet’s choices for implementing electronic invoicing and digital reporting under the VAT in the Digital Age (ViDA)
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Uzbekistan introduces new tax, compliance rules for e-commerce
Uzbekistan published Law No. ZRU-1173 on 10 September 2026, introducing measures to strengthen regulation of the e-commerce sector. The new legislation establishes a unified regulatory and taxation framework governing cross-border digital
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Italy: Supreme Court upholds VAT assessment despite amended return
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme Court of Cassation (Ordinance No. 24863/2026) concerning the correction of VAT reporting errors. The ruling confirms that
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Netherlands sets 2030 deadline for mandatory domestic e-invoicing
The Netherlands government has issued Letter No. 2026-0000288216 of 11 September 2026, detailing the strategic implementation framework for electronic invoicing (e-invoicing) and digital reporting in the Netherlands. This policy transposes Council
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Czech Republic reintroduces electronic sales recording, including VAT and tax relief measures
The Czech Republic’s Ministry of Finance and the Chamber of Deputies have approved the Sales Registration Act on 9 September 2026 after overriding the Senate’s proposed amendments. The legislation has been submitted to the president for
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Serbia updates e-invoicing rules, introduces preliminary VAT return framework
Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Electronic Invoicing, published in Official Gazette No. 71/2026. The amendments took effect on 1 August 2026, except for provisions concerning the preparation of preliminary
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UAE: FTA clarifies VAT amendments on e-invoicing, imports, tax credits
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification - VATP046, explaining amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax and its Executive Regulation. The amendments were introduced through Federal
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France starts nationwide e-invoicing rollout for businesses
France's Directorate General of Public Finance began the nationwide rollout of business-to-business electronic invoicing on 1 September 2026. Large and medium-sized enterprises must now issue invoices electronically, while all businesses, regardless
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Serbia’s Ministry of Finance has adopted amendments to the Rulebook on Value Added Tax (VAT), published in Official Gazette No. 71/2026. The amendments will apply from the tax period beginning in January 2027, covering the January–March 2027
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Indonesia: DGT overhauls tax compliance supervision, expands digital transaction oversight
Indonesia's Directorate General of Taxes (DGT) rolled out three coordinated regulatory changes in July 2026 to modernise compliance oversight, expand data access, and capture revenue from digital transactions. The reforms mark a departure from
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Bolivia: SIN consults on revised VAT billing system specifications
Bolivia’s tax authority, the National Tax Service (SIN) has approved a Regulatory Board Resolution (RND) No. 102600000034 on 7 September 2026, launching a public consultation period for revised billing system specifications designed to improve VAT
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Taiwan clarifies invoice rules when penalty offsets reduce project payments
The Taipei National Taxation Bureau of the Ministry of Finance issued a guidance on 4 September 2026 clarifying how businesses must handle invoicing when late-completion penalties offset outstanding project balances. The ruling clarifies that
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Ethiopia introduces electronic invoicing directive
Ethiopia has issued the Electronic Invoicing System Administration Directive No. 1142/2026, establishing rules for electronic invoicing and the approval and operation of invoicing systems. Issued by the Minister of the Ministry of Revenues, Aynalem
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UAE: FTA clarifies VAT rules for concerned goods
The UAE Federal Tax Authority (FTA) has issued VAT Public Clarification VATP045 – Concerned Goods – Tax Invoices and Input Tax Recovery on 26 August 2026, setting out the VAT treatment for Concerned Goods imported into the UAE on or before 31
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Hungary: NAV unveils eVAT tool ahead of 2027 filing overhaul
Hungary's National Tax and Customs Administration (NAV) has published a new eVAT Tool on its website from July 2026 to help businesses shift towards mandatory digital VAT reporting, ahead of the eVAT system becoming compulsory from 1 January
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Argentina: ARCA expands mandatory electronic invoicing to additional taxpayers
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing procedures. This regulation mandates the use of electronic invoices or fiscal controllers for specific taxpayer groups, including
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