Sweden expands simplified VAT scheme, exempts food donations
The Swedish government has proposed reforms to simplify Value Added Tax (VAT) rules for second-hand goods and food donations, with amendments to the Value Added Tax Act (2023:200) aimed at reducing administrative burdens for businesses while
See MoreSpain cuts hydrocarbon tax rates, extends diesel aid through September 2026
The Spanish Tax Agency has announced the publication of Royal Decree-Law 18/2026 in the Official State Gazette (BOE), introducing tax measures under the Comprehensive Response Plan to the Crisis in the Middle East. The legislation, dated 29 June
See MoreZambia extends fuel excise duty relief through September 2026
Zambia has extended the temporary suspension of excise duty on petrol and diesel, together with the zero-rating of Value Added Tax (VAT) on the two fuel products, for another 90 days. The extension applies from 1 July to 30 September 2026 and is
See MoreMalawi: MRA transitions from fiscal devices to real-time electronic invoicing
The Malawi Revenue Authority (MRA) has confirmed on 23 June 2026 that it had reached a major milestone in its digital transformation agenda with the successful migration of more than 8,260 of approximately 9,000 targeted VAT-registered businesses to
See MoreVietnam extends tax relief on fuel, qualifying raw materials through September 2026
Vietnam’s government has issued a Resolution No. 34/2026/NQ-CP dated 30 June 2026, which outlines the extension of tax incentives for specific energy products. The resolution mandates a continued period of reduced import duties, environmental
See MoreBelarus introduces tax incentives for robotics sector from July 2026
Belarus has introduced new tax incentives to promote the robotisation of its economy under Edict No. 198 of 17 June 2026. Legal entities implementing robotics are eligible for the following tax incentives: Key tax incentives Depreciation:
See MoreKazakhstan updates VAT exemptions, reduces rates for healthcare sector
The Government of Kazakhstan has adopted Government Decree No. 542, signed on 24 June 2026, introducing amendments to two existing regulations governing Value Added Tax (VAT) treatment for medical services, medicines and pharmaceutical
See MoreAustria enacts Budget Measures Act 2026 with income tax, VAT and compliance changes
Austria's Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026) entered into force on 1 July 2026 after being published in the Official Gazette (BGBl. I 43/2026) on 30 June. The legislation amends a range of federal laws with measures intended to
See MoreUzbekistan introduces simplified VAT rate, tax reforms for small businesses
Uzbekistan has issued Presidential Decree No. UP-100 of 26 May 2026, which outlines a comprehensive reform package designed to modernise and simplify the tax environment for small businesses in Uzbekistan. Scheduled for implementation between
See MoreBahrain updates excise guide with expanded refund, deduction guidance
Bahrain's National Bureau for Revenue (NBR) has published Excise Guide Version 1.1 on 29 June 2026, updating its guidance on the operation of the Kingdom's Excise system. The revised guide is intended to help businesses understand Excise rules,
See MoreUAE: FTA issues updated VAT guide on education sector services
The UAE Federal Tax Authority (FTA) has issued the Education Sector Value Added Tax Guide (VATGED1) on 29 June 2026, providing updated guidance on the application of Value Added Tax (VAT) to educational services, related goods and services, and
See MoreUzbekistan introduces tax exemptions for cultural, arts sectors
Uzbekistan has released Presidential Decree No. UP-103 of 2 June 2026, which introduces various measures aimed at the modernisation and expansion of cultural and arts sectors in Uzbekistan. To foster new talent, the government is establishing
See MoreUK: HMRC consults VAT relief for social housing land
The UK’s His Majesty Revenue and Customs (HMRC) has launched a public consultation on the VAT treatment of land sales intended for the construction of new social housing, including a proposal to introduce a new VAT zero-rate on 23 June
See MoreLithuania aligns import VAT payment deadline with customs duty rules from July 2026
Lithuania has amended its Law on Value Added Tax (VAT) to align the payment deadline for import VAT with the deadline applicable to customs duties where the special import VAT procedure is used. The changes were introduced under Law No. XV-984,
See MoreSouth Africa: Court upholds VAT limits on recycled gold
The South African Revenue Service (SARS) has published a statement welcoming the unanimous Constitutional Court judgment in Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service, delivered on 23 June 2026, which confirms SARS'
See MoreDenmark: Government reintroduces PIT, VAT relief amongst other measures
The Danish government has reintroduced a series of tax measures that were originally included in the 2026 Finance Act but lapsed when the election was called. The proposals, which fall under the Ministry of Taxation and Growth, are intended to
See MoreDominican Republic temporarily increases CIT rate amongst other reforms
The Dominican Republic has enacted Law 30-26, following its signature by the president on 18 June 2026, introducing a broad package of tax and fiscal measures that amend the Tax Code and related legislation. The reforms include a temporary increase
See MoreUganda publishes guidance on 2026/27 tax amendments
The Ugandan Revenue Authority published a guidance on 23 June 2026 on tax amendments for the 2026/27 financial year, outlining changes to income tax, VAT, excise duty, tax administration and customs measures introduced under recently enacted
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