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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Bulgaria plans dividend tax hike, faster write-offs for electric vehicles in 2026 budget
Bulgaria's Ministry of Finance has released the draft State Budget Act for 2026 and updated the medium-term budget forecast for 2026-2028, which were published on the Ministry’s website on 3 November 2025. Draft State Budget Act for
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Chile: SII to impose VAT on small online imports from 20 major foreign platforms
Chile’s tax authority (SII) announced on 24 October 2025 that it will start applying VAT to remote purchases of goods valued up to USD 500 when bought through 20 registered foreign retailers and intermediary platforms, which account for 90% of
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Saudi Arabia: ZATCA urges use of fine exemption initiative by year-end
The Saudi Zakat, Tax, and Customs Authority (ZATCA) has urged all taxpayers to take advantage of the “Cancellation of Fines and Exemption of Penalties Initiative," which ends on 31 December 2025. This announcement was made on 2 November
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Slovenia: MoF mandates e-invoicing for domestic B2B transactions
Slovenia's Ministry of Finance (MoF)Â announced that the National Assembly had passed the Law on the Exchange of Electronic Invoices and Other Electronic Documents, introducing mandatory electronic invoicing (e-invoicing) for domestic
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South Africa: SARS updates VAT guide for foreign e-service suppliers
The South African Revenue Service (SARS) has released an updated version of VAT-REG-02-G02: Supply of Electronic Services by Foreign Suppliers and Foreign Intermediaries guide, reflecting recent legislative amendments to the Value-Added Tax (VAT)
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EU releases report on the strategic dialogue on the VAT in the Digital Age (ViDA) package
On Tuesday, 28 October 2025, Commissioner Wopke Hoekstra hosted a strategic dialogue on the VAT in the Digital Age (ViDA) package in Brussels. The ViDA initiative represents one of the most significant reforms to the EU’s Value-Added Tax (VAT)
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Uruguay: Economy, Tourism Ministries reintroduce VAT cut for foreign tourists
The Ministry of Economy and Finance and the Ministry of Tourism issued a joint decree on 23 October 2025, announcing the reintroduction of a significant tax benefit for foreign tourists. The measure provides for a reduction of the Value Added Tax
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Ecuador: SRI extends VAT, withholding tax filing deadlines for Imbabura taxpayers
The Internal Revenue Service of Ecuador (SRI) has issued Resolution NAC-DGERCGC25-00000033, extending the deadlines for filing September 2025 Value Added Tax (IVA) and Withholding at the Source (retenciones en la fuente) returns, including their
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Latvia considers reducing VAT for select foods, publications
Latvia is considering reducing the VAT rate for select food items and publications under the 2026 state budget. As such, Latvia will introduce a 12% VAT rate for selected food products from 1 July 2026 to 30 June 2027. This would include all
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Chile: Tax Authority updates IVA rules for digital platform operators
RF Report The Chilean Tax Authority (Servicio de Impuestos Internos, SII) issued Resolution Ex. SII No. 145-2025 on 16 October 2025, setting out the obligations of digital platform operators with residence or domicile in Chile regarding Value
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France: Tax Authority clarifies VAT rate on biocontrol macro-organisms
RF Report The French tax authorities issued a rescript BOI-RES-TVA-000227 on 29 October 2025, clarifying the value-added tax (VAT) treatment for pollinating macro-organisms used in organic farming, gardens, green spaces, and public
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Romania updates RO E-VAT compliance notice
Regfollower Desk Romania has published Order No. 2394/2025 in the Official Gazette No. 977 on 23 October 2025, updating the RO e-VAT Compliance Notice form originally introduced under Order No. 6234/2024 by the President of the National Authority
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Portugal mandates parent entity responsible for reporting, paying group’s consolidated VAT
Regfollower Desk Portugal’s parliament has enacted Law No. 62/2025, published in the Official Gazette on 27 October 2025, establishing a Value Added Tax (VAT) Group regime. The parent entity is responsible for reporting and paying the
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Tunisia: Government to widen scope of mandatory e-invoicing under 2026 Finance Bill
Regfollower Desk Tunisia's government has proposed significant updates to its electronic invoicing (e-invoicing) framework under the 2026 Finance Bill, announced on 14 October 2025. At present, the obligation applies only to B2G transactions
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Slovak Republic enacts public finance consolidation measures for 2026Â
The 2026 public finance package introduces a sharply increased minimum corporate tax for large companies, raises VAT on high-sugar and high-sodium foods, and limits VAT deductions on motor vehicles to 50% between 2026 and 2028. Regfollower
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