EU Commission clarifies VAT rules for platforms offering free access in exchange for data
The European Commission released EU VAT Committee Working Paper No. 1118 on 17 November 2025. This European Commission working paper addresses a question from Italian authorities concerning the Value Added Tax (VAT) treatment of IT services
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Slovenia to introduce mandatory e-invoicing for B2B transactions from 2028
Slovenia has enacted the Act on the Exchange of Electronic Invoices and Other Electronic Documents, published in the Official Gazette on 6 November 2025, which establishes mandatory e-invoicing for domestic B2B transactions. Under the Act,
See MoreEU Commission pushes for enhanced collaboration against tax fraud
The European Commission unveiled a proposal to enhance cooperation in combating VAT fraud, focusing on improved information exchange and access to VAT data on 13 November 2025. The European Commission proposed an amendment to strengthen
See MoreSlovenia: Government endorse amendments to draft 2026-27 budget implementation act, includes corporate tax increases
During a correspondence session on 15 November 2025, Slovenia’s government endorsed proposed amendments to the draft Act on the Implementation of the Budgets of the Republic of Slovenia for 2026 and 2027. The revisions were prepared in response
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Ecuador: SRI extends October VAT, withholding tax declaration deadlines
The Director General of the Servicio de Rentas Internas (SRI) has issued Resolution NAC-DGERCGC25-00000036 on 6 November 2025, extending deadlines for Value Added Tax (VAT) and Withholding Tax declarations for October 2025. The measure responds
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Mexico gazettes 2026 economic package, e-invoicing reforms
Mexico’s government has published a series of decrees introducing the 2026 Federal Revenue Law and extensive reforms to the Federal Tax Code, Special Tax on Production and Services (IEPS), and digital platform taxation. The measures, announced
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Czech Republic: GFD issues revised tax rules for app-based transport providers
The Czech Republic’s General Financial Directorate (GFD) has issued updated guidance for entities offering transport services through mobile applications such as Uber, Bolt, and Liftago. The updates reflect recent changes in VAT legislation and
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Sri Lanka: MoF unveils 2026 budget, proposes lower VAT and capital allowance thresholds
Sri Lanka’s Minister of Finance, Planning, and Economic Development presented the Budget Speech for 2026 on 7 November 2025, outlining significant tax policy changes—including the alignment of VAT and social security contribution levies across
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Slovak Republic launches international tender for e-invoicing service provider
The Slovak Republic's financial administration announced on 7 November 2025 that it has taken a significant step toward modernising its invoice processing by launching an international public procurement for a service provider to deliver a key
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Taiwan: NTB urges separate invoices for gold jewellery, processing fees
Taiwan’s Northern Region National Taxation Bureau (NTB) has reminded businesses selling pure gold jewellery to issue separate invoices for gold and processing fees, in line with tax regulations. As international gold prices continue to hit
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Kazakhstan: MoF introduces conditional VAT registration for foreign firms
Kazakhstan’s Ministry of Finance has introduced new rules for foreign companies to register for VAT when selling goods or providing services through online platforms. These rules were issued via Ministry of Finance Order No. 636 of 28 October 2025
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Czech Republic: New government plans corporate tax cut, key economic reforms
The Czech Republic's new incoming government has unveiled its draft program, pledging not to increase taxes. The draft program declaration of the Czech Republic government, slated for November 2025, outlines an ambitious plan for securing sound
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Poland: Government considers increasing VAT on select non-alcoholic drinks
The Polish government is considering raising the value-added tax (VAT) on certain non-alcoholic beverages, including non-alcoholic beer, wine, cider, and energy drinks. Currently, non-alcoholic beverages classified under the Combined Nomenclature
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Cyprus: Tax department clarifies VAT treatment for events combined with restaurant services
The Cyprus Tax Department issued Circular 6/2025 on 8 October 2025, clarifying the VAT treatment of events combined with catering or restaurant services. Cyprus applies a 5% reduced VAT rate to tickets for cultural events, such as performances,
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France updates VAT thresholds for micro-entrepreneurs
The French government officially promulgated LOI No. 2025-1044 on 3 November 2025, aimed at creating a stable, fair, and transparent fiscal framework for micro-entrepreneurs and small businesses. The law reforms the Value Added Tax (TVA)
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Bulgaria: Council of Ministers proposes VAT amendments for small enterprises
Bulgaria’s Council of Ministers has submitted a draft amendment to the VAT Act to parliament, aiming to implement the European Union’s small enterprises VAT scheme. Any small enterprise with a total annual turnover of no more than EUR 100 000
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Zambia: MoF presents 2026 budget, promotes corporate investments in key sectors
Zambia’s Ministry of Finance and National Planning delivered the 2026 Budget Speech to the National Assembly on 26 September 2025, announcing a series of revenue measures aimed at strengthening domestic resource mobilisation, supporting small
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Costa Rica: DGT introduces new monthly tax reporting form for transactions not supported by electronic vouchers
Costa Rica’s tax authority (DGT) issued Resolution MH-DGT-RES-0055-2025 on 3 November 2025, introducing a new monthly tax reporting form for businesses and organisations that conduct transactions not covered by electronic invoices. The new
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