Ireland updates VAT rules for food and drink supplies, including 9% rate on hot meals
The Irish Revenue has issued Revenue eBrief No. 143/26 on 7 October 2026, updating its Tax and Duty Manual on the VAT treatment of food and drink supplied by wholesalers and retailers. The update reflects the application of the second reduced VAT
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European Commission proposes extending VAT anti-fraud measures until June 2030
The European Commission published a proposal on 1 October 2026 to amend Directive 2006/112/EC by extending two VAT anti-fraud measures: the optional reverse charge mechanism (RCM) for fraud-prone goods and services and the quick reaction mechanism
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Uzbekistan implements automated VAT refunds, enhanced tax risk management
Uzbekistan's tax administration will undergo significant changes starting 1 January 2027, following Presidential Resolution No. PP-95 issued on 19 May 2026. The decree introduces faster VAT refund processes and new registration requirements for
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UAE clarifies mandatory reverse charge rules for metal scrap trading
The United Arab Emirates (UAE) Federal Tax Authority (FTA) has issued Public Clarification VATP047 on Cabinet Decision No. 153 of 2025, which makes the reverse charge mechanism mandatory for metal scrap trading between UAE VAT registrants. The
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Spain extends energy tax cuts through December 2026
Spain's government has approved Royal Decree-Law 25/2026 (Real Decreto-ley 25/2026) of 29 September 2026, extending emergency measures first adopted under Royal Decree-Law 7/2026 of 20 March 2026 and Royal Decree-Law 18/2026 of 29 June 2026. The
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Ireland introduces Pillar Two amendments, business incentives in Budget 2027
Ireland’s Department of Finance published Budget 2027 on 6 October 2026. The key tax measures are as follows: Corporation tax administration Budget 2027 introduces changes to preliminary corporation tax rules to provide greater
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Malta issues VAT transition guidance for online gaming services
Malta’s Commissioner for Tax and Customs issued the Guidelines on Transitory Measures for Input and Output VAT Pursuant to a Change in the VAT Act in the VAT Treatment of a Supply on 30 September 2026. The guidance followed changes to the VAT Act
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Uruguay: MoF extends reduced VAT rate for tourism services
Uruguay’s Ministry of Finance ( MoF) has announced that the Executive Branch extended a nine-percentage-point reduction in the VAT rate for certain tourism-related services until 30 April 2027 under Decree No. 235/026, signed by President Yamandú
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Taiwan: MoF issues business tax ruling on virtual assets
Taiwan’s Ministry of Finance (MoF) issued an interpretation ruling on 3 September 2026 clarifying that businesses selling virtual assets and stablecoins defined under the Virtual Asset Service Act are not subject to business tax. The
See MoreSpain: MoF announces possible delay to e-invoicing rollout
Spain's Ministry of Finance (MoF) announced on 5 October 2026 that it intends to push back the pending obligations under the Regulation on invoice computer systems (Royal Decree 1007/2023, VERI*FACTU) for businesses and professionals to October
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Spain: MoF confirms mandatory B2B e-invoicing timeline
Spain's Ministry of Finance (MoF) has published the Order HAC/1028/2026 in the official gazette BOE on 5 October 2026, fixing the dates from which businesses must comply with the B2B e-invoicing mandate. The order enters into force the day after
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UAE: FTA issues guidance on free zone, designated zone tests
The UAE’s Federal Tax Authority (FTA) issued Tax Public Clarification – TAXP010 on 2 October 2026. It sets out how a business can determine whether its location is a Free Zone or a Designated Zone under each of the three tax laws. The
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Cyprus: Government approves VAT cuts, inflation relief measures
The Cyprus Council of Ministers and the Ministry of Finance announced a series of economic measures on 30 September 2026, designed to address rising prices across essential goods and services. Tax reductions on food and energy Cyprus will
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Italy: Revenue Agency launches VAT anomaly alerts for 2023 tax period
The Italian Revenue Agency announced on 5 October 2026 that it has established procedures to notify VAT-registered taxpayers about discrepancies in their 2023 tax filings. Director Vincenzo Carbone signed the provision on 5 October 2026 to implement
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France issues guidance on e-reporting of transaction, payment data
France's tax authorities released the administrative guidance on 30 September 2026, following the entry into force of the mandatory e-invoicing and e-reporting obligations on 1 September 2026. The obligations apply to large and medium-sized
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Ukraine proposes reduced VAT rates for essential goods
Ukraine's parliament is considering Draft Law No. 16069 of 14 September 2026, which proposes amendments to the Tax Code of Ukraine to reduce VAT rates on food products, medicines, children's items and other socially significant goods, and to lower
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Norway introduces B2B e-invoicing in stages from January 2027
Norway's Tax Directorate adopted the amendments on 29 September 2026, supplementing the changes made to the Bookkeeping Act on 19 June 2026, which introduced mandatory digital bookkeeping and B2B e-invoicing. Issuing and receiving
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Bangladesh: NBR mandates eVAT Return filing for cigarette, mobile, medicine and cement manufacturers
Bangladesh's National Board of Revenue (NBR) has made online submission of returns through its eVAT portal mandatory for specified manufacturers and service providers, under General Order No. 12/Mushak/2026 issued on 20 September 2026. The order,
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