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
See MorePoland: 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,
See MorePoland: 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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Italy issues VAT rules for transportation and logistics sector
The new VAT rules mandate customers in the transportation, freight handling, and logistics sectors to pay VAT on behalf of suppliers for subcontracting, consortiums, or similar contracts. Italy’s director of tax authorities has enacted
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Slovak Republic: MoF consults on introducing mandatory e-invoicing
The deadline for sending feedback is 19 August 2025. The Slovak Republic’s Ministry of Finance is consulting on a Draft Law No. LP/2025/396 on 30 July 2025, to amend the Value Added Tax Act and related laws, aimed at introducing mandatory
See MoreChile waives interest and penalties for some non-resident taxpayers over technical glitch
The full waiver of interest and penalties only applies to non-resident taxpayers who submitted their digital VAT forms by 25 July 2025. Chile's Tax Administration (SII) has issued Resolution Ex. SII No. 89-2025 on the SII website on 22 July
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Colombia: Council of State rules that there is no legal deadline for sending electronic messages confirming receipt of invoices
The ruling focused on the interpretation of Article 616-1 of the Tax Code, particularly regarding the electronic acknowledgement messages confirming receipt of the electronic sales invoice and the goods or services acquired in credit
See MoreBotswana to roll out mandatory e-invoicing for VAT in 2025
The new Electronic VAT Invoicing Solution will operate under a Continuous Transaction Control (CTC) model, requiring all VAT-registered taxpayers to issue invoices through a centralised system. The Botswanan government has confirmed the
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Belgium issues clarification on 2026 B2B e-invoicing rules
The Decree mandates the use of structured e-invoicing for B2B transactions between VAT-registered taxpayers, starting in 2026. Belgium has published Decree of 8 July 2025 in the Official Gazette, mandating structured electronic invoicing
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OECD: VAT receipts boost tax revenue in Asia-Pacific
The report states that tax revenues in the Asia-Pacific rose for a third straight year in 2023 due to higher VAT receipts. The OECD has released the Revenue Statistics in Asia and the Pacific 2025 report on 8 July 2025, which reveals that tax
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