Sweden: MoF proposes stricter measures against EU cross-border trade VAT fraud
Sweden's Ministry of Finance (MoF) has published a draft bill proposing measures to combat tax evasion through VAT fraud in cross-border EU trade by strengthening the Swedish Tax Agency’s ability to control access to the VAT system. This
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Czech Republic consults electronic sales recording reinstatement, tax measures for hospitality sector
The Czech Ministry of Finance has submitted a draft law for consultation that would introduce an updated electronic sales recording system (EET 2.0) from 1 January 2027. Drawing on experience from the previous system and reflecting advances in
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Chile: SII rules VAT exemption does not apply where tax treaty removes withholding tax
Chile's tax authority (SII) issued Ruling No. 360-2026 on 11 February 2026, clarifying that foreign professionals providing services in Chile can only claim the VAT exemption under article 12(E)(8) of the VAT Law if their employment or professional
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Nigeria: NRS announces phased e-invoicing rollout
The Nigeria Revenue Service (NRS) has released a timeline for the phased implementation of its Electronic Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS). The initiative is part of efforts to modernise
See MoreNigeria: NRS clarification refutes 25% tax on building materials, funds
The Nigeria Revenue Service has clarified, on 17 February 2026, that the Nigeria Tax Act 2025 is already in effect and does not impose a 25% tax on building materials, construction funds, or related transactions, contrary to false claims circulating
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Mozambique enacts 2026 tax reforms, introduces VAT on digital services
Mozambique's President signed into law and ordered the official publication of the Economic and Social Plan and State Budget (PESOE) for 2026, along with a package of tax reform legislation on 29 December 2025. Effective from 1 January 2026, the
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Botswana: 2026-27 FY budget proposes increased corporate tax rates, VAT reforms
Botswana’s Ministry of Finance presented its budget proposals for the 2026-2027 Financial Year (FY) to the National Assembly on 9 February 2026 . Amendments include changes to corporate taxation, VAT and personal taxation. The key tax-related
See MoreSweden: Government consults VAT amendments for cross-border trade
The Swedish government has launched a public consultation, on 13 February 2026, on the proposed amendments to the Value Added Tax Act (2023:200) aimed at updating VAT rules for cross-border trade and special schemes, in line with recent changes to
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South Africa: SARS advances digital VAT compliance with e-invoicing
South Africa’s Revenue Service (SARS) is preparing to shift VAT compliance to a digital model under its VAT Modernisation programme. Structured e-invoicing will be a key part of the system, enabling near-real-time transaction reporting rather
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Belgium raises VAT rates on pesticides, accommodations
The Belgian Council of Ministers approved a Royal Decree on 13 February 2026 introducing higher VAT rates for specific goods and services. The changes target pesticides, plant protection products, furnished accommodations, and camping facilities.
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Albania updates tax procedures with automated VAT filings, tighter cash limits
Albania has published Law No. 79/2025 in the Official Gazette No. 11 of 15 January 2026, amending and supplementing Law No. 9920 of 2008 on tax procedures. A key change provides that where a taxpayer fails to submit a VAT return by the deadline,
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Bangladesh: NBR extends January VAT return deadline
The National Board of Revenue (NBR) has extended the deadline for submitting online VAT returns for the January 2026 tax period through its e-VAT system until 22 February, citing public interest. An official order said the move followed a
See MoreBangladesh: NBR clarifies VAT included in superstore retail prices, bans additional charges
Bangladesh’s National Board of Revenue (NBR) has clarified that superstores cannot charge consumers any additional Value Added Tax (VAT), as the tax is already included in the maximum retail price (MRP) printed on goods. The clarification was
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UK: HMRC issues new rules for vaping duty, stamps
The UK’s tax authority (HMRC) has updated its guidance on preparing for vaping products duty and the vaping duty stamps scheme on 10 February 2026. Purpose of the policy Vaping Products Duty was introduced in autumn 2024, with Vaping Duty
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Sweden: Government launches inquiry on modern VAT rules, fraud prevention
The Swedish Government has decided to appoint an inquiry to analyze how new EU rules on value-added tax (VAT) should be implemented in Swedish law. Among other things, the new EU rules require that reporting of trade between EU countries be carried
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Vietnam: MoF proposes interim tax rules for crypto assets
Vietnam’s Ministry of Finance (MoF) has released a draft circular outlining a tax framework for crypto and tokenised asset transactions, following Government Resolution No. 05/2025/NQ-CP issued on 9 September 2025. The initiative, set for early
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Albania shortens tax amendment deadlines, updates VAT procedures
The Albanian government has approved amendments to the Income Tax Law and VAT Law under Law No. 79/2025, published on 15 January 2026. The standard period for amending annual individual income tax returns has been reduced from 36 to 24 months.
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Romania: MoF unveils comprehensive economic recovery plan
Romania's Ministry of Finance has published a comprehensive fiscal and investment package on 9 February 2026, designed to accelerate economic recovery and modernise the country's tax framework. Earlier, the Ministry of Finance published a draft
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