Saudi Arabia: ZATCA sets criteria for 23rd wave of e-invoicing integration
ZATCA will require businesses with VAT revenues over SAR 750,000 from 2022–2024 to join the 23rd e-invoicing integration phase starting 27 June 2025. The Saudi Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting
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Argentina amends VAT receipt rules, defers fuel tax hike partially
General Resolution (RG) 5716/2025 modifies the VAT tax receipt issuance regime, while Decree 441/2025 defers scheduled tax increases on liquid fuels and carbon dioxide for 2024 and early 2025. Argentina has published the General Resolution (RG)
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Slovak Republic: Parliament rejects proposal to cut VAT rate
The bill aimed to cut VAT from 23% to 20%. The Slovak Republic parliament has turned down several bills, including measures to reduce VAT rates. The bill proposed lowering the standard VAT rate from 23% to 20%. This means the planned change,
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Saudi Arabia announces e-invoicing integration criteria for group 23 taxpayers
ZATCA has set integration deadlines for Group 23 taxpayers—those with VAT-liable revenues above SAR 750,000 in 2022–2024—to connect their e-invoicing systems to the Fatoora platform between 1 January and 31 March 2026. The Saudi Zakat,
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Ukraine clarifies VAT rules for foreign currency advance payments
The tax authority clarified that VAT on advance payments in foreign currency for services to non-residents must be calculated using the previous working day’s official exchange rate. The State Tax Service of Ukraine has confirmed that VAT on
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Ukraine considers extending VAT exemption for electric vehicles until 2027
Ukraine’s parliament is reviewing a draft law to extend the VAT exemption on electric vehicles by one year, through to 1 January 2027. Ukraine’s parliament is reviewing draft Law No. 13351, submitted on 6 June 2025, which proposes to extend
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Saudi Arabia extends tax penalty relief through 2025
Saudi Arabia has extended its tax penalty waiver initiative until 31 December 2025. The initiative offers relief from fines on late filings, payments, and e-invoicing violations. To qualify, taxpayers must submit outstanding returns and settle
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Poland: Parliament approves amendments to the CIT Act, VAT exemption threshold increase
Poland's Sejm approved amendments to the Corporate Income Tax Act and raised the VAT exemption threshold during sessions from 24-26 June 2025. Poland’s lower chamber of the parliament (Sejm) approved amendments to the Corporate Income Tax (CIT)
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Kenya enacts Finance Act 2025, reduces corporate tax rates
The Finance Act 2025 allows NIFCA-certified companies to benefit from reduced corporate tax rates, tax exemptions on dividends with reinvestment conditions. Kenya’s President William Ruto signed the Finance Act 2025 into law on 26 June
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Ethiopia issues new VAT proclamation on cross-border digital services
Ethiopia now imposes a 15% VAT on nonresident digital service providers, with new registration and compliance rules. Ethiopia’s Ministry of Finance has issued VAT Proclamation No. 1341/2024, introducing a 15% value-added tax on digital
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Nigeria: President approves four new tax reform bills
The new legislation comprises the Nigeria Tax Act, the Nigeria Tax Administration Act, the National Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act. Nigeria’s President Bola Tinubu has signed four major tax
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Slovak Republic: President signs DAC8, excise duty, and tax rate amendments
The President signs DAC8 bill, streamlines excise registration, standardises CNG/LNG tax, adjusts product tax rates, and cuts VAT on select goods. The Slovak Republic’s President has signed a bill amending the Act on Automatic Exchange of
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Netherlands: MoF outlines ViDA implementation plans
The Ministry of Finance announced a four-phase plan—policy research, legislation, technical elaboration, and implementation—to introduce VAT in the Digital Age (ViDA) package in the Netherlands. The Netherlands Ministry of Finance published
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Romania announces 2025–28 tax reforms, raises dividend tax
The proposed tax reforms target increased taxes on dividends, reduced incentives, stricter expense deductions, and simplified VAT rates. Romania published its decision approving the 2025-2028 Government Programme in the Official Gazette on 23
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Mexico releases updated list of 260 registered foreign digital service providers
Between January 2024 and April 2025, 59 foreign digital service providers were added to Mexico's Federal Taxpayer Registry (RFC), increasing the total from 201 as of 31 December 2023. Mexico’s tax authority published a new list of foreign
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Ireland issues VAT guidance on event admissions and education services
Irish Revenue issued new VAT guidance on event admissions and education services, updating place of supply rules for virtual events from 1 January 2025. Irish Revenue has released eBrief No. 127/25 on 26 June 2025, announcing the publication of a
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Romania announces plan to streamline VAT to two rates
Romania’s parliament has approved the new government and its Government Plan, published in Official Gazette No. 580 on 23 June 2025. The plan proposes VAT system changes, including removing VAT incentives on real estate transactions and reducing
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Cyprus announces VAT law amendments for virtual event supply rules
Amendments clarify that virtual participation in events is not "admission" for VAT purposes. For B2B, the place of supply is the recipient's location; for B2C, it is where the recipient resides, with VAT rules varying by region. Cyprus’ Council
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