World Bank: Analysis of Tax Data to Understand Job Creation
A World Bank blog on 16 September 2025 looked at how administrative data drawn from tax returns can reveal information about the businesses that are creating employment. The blog, written by V. Wiedemann, T. Scot, L. Zavala and L. Serrano Pajaro,
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Slovak Republic: Government approves mandatory e-invoicing, corporate tax relief for select investment projects
Slovak Republic approved mandatory e-invoicing from 2027 and cashless payments, and granted corporate tax relief for two investment projects. The Slovak Republic’s government has approved a draft bill amending the Value Added Tax Act and
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Serbia implements pre-filled VAT returns from 2026
Starting January 2026, VAT returns will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions. Starting January 2026, VAT returns in Serbia will be pre-filled with data on goods turnover, service
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France launches e-invoicing directory
The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses. The French tax administration
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Serbia: MoF updates e-invoicing platform
The SEF version 3.14.0 updates require e-invoices to include delivery dates, ensure transaction dates are not later than issue dates, enforce VAT consistency checks, display totals for reductions and increases in foreign currency, and allow
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Romania gazettes revised VAT reporting requirement
Order No. 2194/2025 has been issued approving the revised format of Romania’s Statement 394 for reporting goods, services, and acquisitions. Romania has published Order No. 2194/2025 in Official Gazette No. 852 of 17 September 2025. This
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Belgium: FPS clarifies new rules on mandatory e-invoicing
The Royal Decree of 8 July 2025, published on 14 July 2025, establishes the regulatory framework for structured e-invoicing in Belgium, building on the Law of 6 February 2024. Belgium's Federal Public Service (FPS) Finance published a notice on
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France simplifies e-invoicing rules
France eases e-invoicing and e-reporting rules ahead of the 2026-27 deadline. The French government has announced new simplification and easement measures for mandatory e-invoicing and e-reporting, ahead of the 2026-27 compliance deadline. The
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Hungary: HTA introduces stricter rules for online invoice reporting errors
Starting 15 September 2025, Hungary’s tax authority will tighten online invoice reporting rules, with fines of up to HUF 1,000,000 per invoice for non-compliance. Hungary’s tax authority (HTA) will enforce stricter rules for online invoice
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Sri Lanka: Inland Revenue announces end of SVAT scheme
The Inland Revenue Department will repeal the SVAT Scheme from 1 October 2025, with September (monthly) and July (quarterly) being the last periods under SVAT, after which standard VAT rules apply. Sri Lanka’s Inland Revenue Department has
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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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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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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 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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Ghana: GRA to enact FED Act in early 2026
The GRA will fully enforce the Taxation (Use of Fiscal Electronic Device) Act 2018 by early 2026. The Ghana Revenue Authority (GRA) Commissioner-General announced on 15 August 2025 that it plans to fully implement and enforce the Taxation (Use of
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Chile: SII issues guidance on VAT, invoicing rules for outsourced services
The Ruling clarifies VAT treatment and invoicing requirements for outsourced services. Chile’s tax administration (SII) published Ruling No. 1394-2025 on its website on 24 July 2025, in which it provided clarification of value added tax (VAT)
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