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
See More
Costa Rica: DGT publishes guidance on new TRIBU-CR digital tax platform
These resolutions provide guidance on the use of tax forms for VAT and withholding on card transactions, rules for VAT reporting and cross-border digital services, and the authorisation process for applying taxpayer credits in the TRIBU-CR
See More
Sweden: Government proposes simplified business and capital taxation in 2026 budget
The proposed tax measures include business tax credits and simplified forestry and shipping rules, temporary VAT cuts and fraud controls, changes to excise taxes on alcohol and tobacco, permanent tax-free EV workplace charging, and reduced energy
See More
Finland: Government presents 2026 budget to parliament, proposes reduced corporate taxes
The 2026 budget proposal lowers corporate and CO2 fuel taxes while tightening crypto reporting, adjusting VAT, and raising taxes on vehicles, tobacco, alcohol, and soft drinks. Finland’s government has presented the 2026 budget proposal (HE
See More
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
See More
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
See More
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
See More
Paraguay introduces tax incentives for electronics manufacturing, digital equipment
Paraguay’s Law No. 7546/2025 boosted investment and jobs in electronics and digital equipment. Paraguay has enacted Law No. 7546/2025, published on 8 September 2025 and effective from 9 September 2025, to promote investment and formal
See More
Ethiopia updates VAT registration rules, expands scope
Ministry of Finance issued Directive No. 1104/2025, requiring certain taxpayers to register for VAT and start collection within 30 days. Ethiopia’s Ministry of Finance issued Directive No. 1104/2025 on 3 September 2025, outlining updated
See More
Lebanon: Government tables 2026 budget law draft, introduces amendments to corporate income tax
Lebanon submitted its 2026 Draft Budget Law to the Council of Ministers, proposing wide-ranging reforms across corporate tax, VAT, customs, excise duties, digitalisation, and tax incentives, including stricter deduction rules, and targeted
See More
Mexico: Tax authority publishes updated list of foreign digital service providers registered for tax
Tax authority on 15 September 2025 published an updated list of 268 registered foreign digital service providers. Mexico’s tax authority released an updated list of 268 foreign digital service providers registered for tax purposes on 15
See More
Bahrain: NBR updates transportation VAT guidelines
The Transportation Guide is for general information purposes only. It reflects the NBR’s current views but does not carry legal authority. The Bahraini National Bureau for Revenue (NBR) published an updated version of the Value Added Tax (VAT)
See More
Sweden: Government considers reducing VAT on dance events in 2026 budget
The government plans to reduce the VAT rate for admission to dance events to 6% from the existing 25%. The Swedish government, in a press release on 13 September 2025, announced plans to lower the VAT rate for dance events as part of its 2026
See More
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
See More
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
See More
Germany: Government approves 2025 draft tax amendment act
The draft bill proposes tax relief for individuals and other technical changes to tax laws and will proceed through approval by the Bundestag and Bundesrat. Germany’s Federal Cabinet (Bundesregierung) has approved the draft of the Tax Amendment
See More
Romania gazettes new VAT return form to reflect updated rates
The updated form with the new VAT rates will be required for the VAT return due on 25 September 2025. Romania’s government has published Order No. 2.131 of 2 September 2025 in the Official Gazette on 8 September 2025, approving the update to
See More
Mexico: Federal Executive Branch presents 2026 Economic Package to Congress, includes indirect tax reforms
Mexico’s Federal Executive Branch submitted the 2026 Economic Package to Congress, proposing major changes to VAT, excise, and income taxes, as well as the federal tax code, which are under review until 31 October 2025. Mexico’s Federal
See More