South Africa: SARS consults on digital VAT model
The South African Revenue Service (SARS) announced on 18 September 2026 the publication of FAQs addressing its proposed VAT modernisation programme. The document explains the proposed Digital VAT Model, its implementation, potential business impacts
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Serbia amends VAT rules on registration, returns, and tax corrections
Serbia’s Parliament has enacted amendments to the Value Added Tax Law, published in Official Gazette No. 80/2026. The amendments entered into force on 8 September 2026 and will generally apply from 1 January 2027, unless otherwise specified in the
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Uzbekistan introduces new tax, compliance rules for e-commerce
Uzbekistan published Law No. ZRU-1173 on 10 September 2026, introducing measures to strengthen regulation of the e-commerce sector. The new legislation establishes a unified regulatory and taxation framework governing cross-border digital
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China introduces new VAT withholding rule for individual service providers
China’s Ministry of Finance and State Taxation Administration released Announcement No. 28 of 2026 on 3 September 2026, introducing mandatory VAT withholding requirements for businesses that purchase services from individual
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Netherlands unveils 2027 tax plan with corporate, VAT and PIT changes
The Dutch government presented the 2027 Budget, including the Tax Plan for 2027 (Belastingplan 2027), on 15 September 2026. Corporate adjustments From 2027, embedded currency hedging results on participation investments will no longer qualify
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Japan: Cabinet approves food tax cut plan
Japan’s cabinet approved an outline on 15 September 2026 to reduce the consumption tax on food from 8% to 1% for two years from April 2027, alongside household payouts equivalent to the remaining 1%. The proposed measures are intended to ease the
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Philippines: BIR clarifies VAT refund rules for export-oriented enterprises
The Philippines’ Bureau of Internal Revenue released Revenue Memorandum Circular (RMC) No. 96-2026 on 7 September 2026. BIR Commissioner Charlito Martin R. Mendoza issued the circular to provide guidance on how qualified Export-Oriented
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Ukraine: Finance committee approves draft VAT reforms for international parcels
Ukraine's Parliamentary (Verkhovna Rada) Committee on Finance, Tax and Customs Policy has recommended that parliament adopt revised draft laws introducing new VAT rules for small international postal and express shipments purchased through online
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France extends zero VAT treatment to air transport in Guadeloupe, Martinique
France has extended its 0% value added tax (VAT) rate to air transport services carried out in Guadeloupe and Martinique, effective from 21 February 2026, according to an update (ACTU-2026-00140) published by the French tax administration on 2
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UK revises rules on VAT refunds for group members
The UK’s HM Revenue & Customs (HMRC) has updated the rules for UK VAT refunds claimed by non-UK businesses that are members of VAT groups, according to a policy paper issued on 8 September 2026. Under the revised rules, non-UK VAT group
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Kazakhstan consults draft law proposing 100% CIT reduction for Investment Agreements
Kazakhstan's Ministry of National Economy has opened a public consultation on a draft law proposing amendments and additions to the country's Tax Code. The draft was published on the Open NPAs portal on 3 September 2026 and reflected feedback from
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Italy: Supreme Court upholds VAT assessment despite amended return
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme Court of Cassation (Ordinance No. 24863/2026) concerning the correction of VAT reporting errors. The ruling confirms that
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Italy confirms tax-neutral merger of foundation and agricultural partnership
Italy’s Revenue Agency confirmed on 11 September 2026 that a foundation can merge with a simple agricultural partnership while avoiding capital gains tax, VAT, and most other direct taxes. The ruling, contained in response no. 171, applies to
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Netherlands sets 2030 deadline for mandatory domestic e-invoicing
The Netherlands government has issued Letter No. 2026-0000288216 of 11 September 2026, detailing the strategic implementation framework for electronic invoicing (e-invoicing) and digital reporting in the Netherlands. This policy transposes Council
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Belgium proposes ViDA VAT reforms with OSS expansion, consignment stock phase-out
The Belgian Minister of Finance has submitted draft legislative bill DOC 56 1718/001 to the Parliament on 10 September 2026. This bill partially transposes EU Directive 2025/516 (adopted on 11 March 2025), which forms a core element of the European
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Czech Republic reintroduces electronic sales recording, including VAT and tax relief measures
The Czech Republic’s Ministry of Finance and the Chamber of Deputies have approved the Sales Registration Act on 9 September 2026 after overriding the Senate’s proposed amendments. The legislation has been submitted to the president for
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Bolivia: SIN updates RAU fixed per-hectare fees for 2025
Bolivia’s National Tax Service (SIN) issued Administrative Ruling (RND) No. 102600000036 on 9 September 2026, updating the Fixed Per-Hectare Fees under the Unified Agricultural Regime (RAU) for the 2025 tax year. The update was made in
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South Africa: SARS clarifies higher VAT registration thresholds, deregistration rules
South Africa’s South African Revenue Service (SARS) has clarified how the increased VAT registration thresholds will apply from 1 April 2026, confirming that the higher compulsory registration threshold is being used for new registration and
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