Ireland: Revenue updates guidance on territorial scope of VAT Groups
Irish Revenue issued eBrief No. 216/25 on 19 November 2025, providing new and updated guidance on the territorial scope of VAT Groups. The updates aim to clarify how VAT Groups operate in Ireland and which entities can be included under
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Zimbabwe: Government announces 2026 budget, proposes digital services withholding tax
Zimbabwe’s Ministry of Finance, Economic Development, and Investment Promotion (MoFEDIP) has presented the 2026 national budget to the Parliament on 27 November 2025, proposing higher VAT rates and digital service withholding taxes. The
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Russia: President signs 2026-28 federal budget laws, introduces higher VAT rates
Russian President Vladimir Putin signed the laws on the federal budget for 2026 and the planning period of 2027–2028, as well as the laws amending the Budget and Tax Codes and outlining the specific rules for implementing the budget system in
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UAE details fines for e-invoicing violations
The UAE Ministry of Finance has detailed penalties for violations of the country’s Electronic Invoicing System under Cabinet Decision No. 106 of 2025. The Decision, approved by the UAE Cabinet and presented by the Minister of Finance, follows a
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UK: Government releases 2025 budget, mandates VAT e-invoicing from 2029Â
The UK government published Budget 2025 on 26 November 2025, introducing various measures to improve digital tax administration. One key measure is the requirement for all VAT invoices to be electronic from 1 April 2029. The shift to e-invoicing
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Sweden plans temporary VAT cut on food to ease costs
Sweden’s Ministry of Finance released a draft proposal to lower the VAT on food from 12% to 6% for a limited period. This announcement was made on 25 November 2025. The measure aims to make grocery bills more affordable for all households,
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Russia: State Duma approves 2026 tax code amendments
Russia’s State Duma has approved amendments to the Tax Code introducing key tax measures for 2026. Draft Law No. 1026190-8 passed its third and final reading on 20 November 2025. Under the changes, the standard VAT rate rises from 20% to 22%.
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Russia expands VAT exemptions for precious metal banking transactions
Russia has introduced new VAT relief measures for banking operations involving precious metals following the publication of Federal Law No. 417-FZ on 17 November 2025. The law adds two categories of transactions to the list of VAT-exempt
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Georgia implements several tax code modifications for 2026, strengthens transfer pricing rules
Georgia has issued Law No. 1061-IVМС-XIМП dated 12 November 2025 in the Official Gazette, introducing several amendments to the Georgian Tax Code. The amendments introduce targeted incentives for agriculture, capital markets, construction, and
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Belgium: Government reaches deal on multi-annual budget for 2026, raises corporate taxÂ
Belgium’s government reached a budget agreement for 2026 on 24 November 2025 after months of tense negotiations, Prime Minister Bart De Wever announced. Following a Christmas deadline he set for his five-party coalition, he reached a deal that
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France: National Assembly rejects first part of 2026 Finance Bill
France’s National Assembly rejected the revenue (tax) section of the 2026 Finance Bill on 22 November 2025. A general vote held the previous day resulted in the Bill being rejected at its first reading after several weeks of public debate, with
See MoreRussia: MoF to introduce 2026 VAT measures for marketplace sales
Russia’s Ministry of Finance has clarified that taxpayers using the simplified taxation system can sell goods on marketplaces without paying VAT, and such transactions do not constitute a tax violation. This announcement was made on 21 November
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Angola: National Assembly approves 2026 budget, proposes several tax law modifications
Angola’s parliament has approved the General State Budget for 2026 on 19 November 2025, introducing amendments to several tax laws. The key amendments are: Corporate Tax Reforms Electronic filing mandate: General and simplified regime
See MoreFrance considers two-year grace period for e-invoicing mandate
France is considering a two-year grace period for its upcoming B2B e-invoicing and e-reporting requirements. Amendment n° I-1028 to the 2026 Finance Bill proposes suspending fines under Article 1737, Section III of the General Tax Code for
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France: Public Finances Authority clarifies VAT treatment of prepared food product deliveries between businesses
France’s public finances authority has clarified the applicable Value Added Tax (VAT) rate for successive deliveries of prepared food products made between VAT-registered businesses before being sold as takeaway to the final consumer. The
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Saudi Arabia: ZATCA urges VAT-registered business to file October returns
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has urged VAT-registered businesses with goods and services revenues over SAR 40 million to file their October 2025 tax returns by 30 November 2025. This announcement was made on 20
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Slovenia: National Assembly adopts budgets for 2026, 2027
Slovenia’s National Assembly has adopted amendments to the state budget for 2026 and 2027 on 19 November 2025. The budget proposes systemic reforms to strengthen science, expand access to affordable housing, promote investment, accelerate the
See MoreRussia: State Duma passes major tax reform bill, introduces sector-specific measures
Russia’s State Duma has approved in its third reading a wide-ranging tax policy bill introducing new personal income tax (PIT) benefits, expanding support for families and participants in the Special Military Operation (SMO), and revising several
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