EU: VAT Committee releases 126th meeting minutes on e-invoicing, IOSS implementation
The European Union's Value Added Tax Committee, on 5 May 2025, released the non-public minutes of its 126th meeting from 21 March 2025. This session focused solely on implementing the VAT in the Digital Age (ViDA) package adopted by the Council of
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Philippines amends VAT rules for digital services
The Philippines' Department of Finance has announced an amendment to the VAT requirements for non-resident digital services providers (DSPs) operating in the Philippines. Starting 1 June 2025, non-resident digital service providers (DSPs) must
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Slovak Republic: President approves amendments to rental housing and VAT laws
The President of the Slovak Republic has signed the bill revising the Law on State Support for Rental Housing on 15 April 2025. This legislation also introduces amendments to the Value Added Tax (VAT) Law as it applies to rental housing within
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Chile sets new invoice rules for high-value goods sales to non-VAT taxpayers
Chile's Internal Revenue Service (SII) has issued Resolution No. 44 of 7 April 2025, setting new invoice rules for sales of goods to non-VAT taxpayers when the transaction amount exceeds 135 UF. The Unidad de Fomento (UF) is an index-linked unit
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Vietnam updates regulations on electronic invoices
Vietnam issued Decree 70/2025/ND-CP to amend regulations under Decree 123/2020/ND-CP on electronic invoices and related documents on 20 March 2025. The changes expand the scope of entities eligible to use electronic VAT invoices, including
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Spain extends e-invoicing deadline, adds new exemption for third-party invoicing
Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in
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Angola set to launch e-invoicing
Angola’s Government announced plans to implement e-invoicing through Presidential Decree No. 71/25, published on 20 March 2025. The Decree sets the Legal Framework for Tax Invoices for resident taxpayers in Angola. It replaces the previous
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Italy approves VAT reporting model form for small businesses
Italy's tax authorities have approved the quarterly form for qualifying taxable persons in Italy using the special VAT scheme for small enterprises in other EU Member States. The tax authorities outlined the guidelines in Protocol No.
See MoreChile announces new VAT liability estimate process
Chile’s tax administration (SII) published Resolution Ex. SII No. 38-2025 in the Official Gazette on 27 March 2025. This Resolution allows taxpayers with maximum sales revenue up to 2,400 tax units (around USD 97,000) from the previous year to
See MoreSlovak Republic updates VAT return form template
The Slovak Republic’s Ministry of Finance presented an updated VAT return form and template on 21 March 2025. The updates align with the legislative changes to VAT law, which go into effect on 1 July 2025. Changes to VAT law will activate the
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Belgium: B2B e-invoicing mandate excludes non-established entities
Belgium’s government confirmed on its official e-invoicing page on 19 March 2024 that non-established VAT-registered entities in Belgium are excluded from the e-invoicing mandate. However, the legislation has yet to be amended to include this
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Romania publishes guidance on VAT registration and RO e-invoice
Romania’s tax authority published a playbook on VAT registration and RO e-invoice requirements for public authorities on 7 March 2025. The playbook includes legal provisions regarding VAT registration of public institutions and RO e-invoice
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Slovenia to mandate e-invoicing for B2B transactions from 2027
Slovenia’s government has released a draft legislation to introduce mandatory electronic invoicing (e-invoicing) for B2B transactions on 11 February 2025. The Financial Administration of Slovenia (FURS) has proposed a major reform to combat VAT
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Poland: EU Council extends VAT split payment system to February 2028
The EU has authorised Poland to extend its split payment system for VAT on 28 February 2025 under the Council Implementing Decision (EU) 2025/373 of 18 February 2025. The authorisation has been published in the EU's Official Journal on 28 February
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Nigeria to launch pilot phase of e-invoicing system
Nigeria’s Federal Inland Revenue Service (FIRS) has initiated a stakeholder engagement on 18 February 2025 with large taxpayer groups to prepare for the upcoming pilot phase of the Merchant Buyer Solution, an e-invoicing system scheduled to launch
See MoreEU Council approves new electronic VAT exemption certificate law
The European Commission, in a release on 18 February 2025, announced the Council had adopted a new legislative package introducing an electronic certificate for VAT exemptions, marking a significant step towards simplifying tax procedures and
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Czech Republic issues guidance on VAT rules for fuel cards
The Czech Republic’s General Financial Directorate (GFD) has issued updated guidelines on applying value-added tax (VAT) for fuel cards. Under the guidance, fuel card issuers can use the “commissionaire” model to act as a buyer and seller
See MoreBelgium announces modernisation of VAT rules
Belgium has issued Guidance (Circular 2025/C/6) on 27 January 2025, announcing various updates to the VAT rules by modernising procedures, compliance, and refunds. The key changes include new deadlines for periodic and special VAT returns, VAT
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