Chile introduces VAT on transactions for foreign online gambling platforms
Chile’s Internal Revenue Service (SII) announced that it released Resolution No. 69 on 3 June 2026, establishing the registration system and setting a mechanism for platforms without domicile or residence in Chile that provide betting, gambling,
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UK consults on tariff cuts for 125 essentials, mileage rate increase
The UK government has launched a consultation on suspending tariffs on more than 100 everyday essentials and has confirmed an increase in mileage rates for workers using their own vehicles for business use. The package, published by HM Treasury
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Denmark reduces corporate tax in government coalition agreement
Denmark has published the four-party government coalition policy agreement on 2 June 2026, setting out a broad package of proposed tax reforms aimed at increasing national wealth, strengthening competitiveness, and encouraging work and
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Italy: Personal boats can enter Italy VAT-free under new EU ruling
Italy's Revenue Agency has issued a clarification on 26 May 2026 confirming that pleasure boats transferred from outside the EU qualify for VAT exemption when imported by relocating residents, even when held through foreign corporate
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Portugal issues VAT group regime return form, filing rules
Portugal published Ordinance No. 244/2026/1 in its Official Gazette on 1 June 2026, approving the VAT declaration (return) form and accompanying instructions for the newly introduced VAT Group Regime (Regime de Grupos de IVA). The ordinance
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Bulgaria considers 0% VAT on essential food items under draft bill
Bulgaria’s National Assembly is reviewing a draft bill submitted on 18 May 2026 that proposes introducing a 0% VAT rate on “socially beneficial and essential foods and drinks” under the Value Added Tax (VAT) Act. The proposed measure would
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Bolivia: National Assembly implements tax transparency, amnesty law
Bolivia’s National Assembly has enacted the Tax Transparency and Amnesty Law 1733 (Ley No. 1733), which was published in the Official Gazette on 28 May 2026. Law 1733 introduces broad tax administration and procedural measures aimed at waiving
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Taiwan: Tax Authority reiterates invoicing rules for franchise arrangements
Taiwan’s Kaohsiung National Taxation Bureau of the Ministry of Finance stated that when a business operator (franchise headquarters) charges a franchisee a one-time franchise fee for opening a store, the fee is regarded as consideration for the
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Austria court limits use of extended statute of limitations in VAT case
The Austrian Ministry of Finance has published a decision of the Federal Fiscal Court (BFG) confirming that the extended 10-year statute of limitations for tax evasion cannot be applied without evidence of intent, overturning a tax office's attempt
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Germany unveils Annual Tax Act 2026 with Pillar Two, VAT, income tax reforms
Germany’s Ministry of Finance has released the draft Annual Tax Act 2026 (Jahressteuergesetz 2026), a wide-ranging legislative package containing numerous technical amendments across the tax system. The proposals are aimed at bringing German law
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Morocco: DGI launches new VAT platform for digital service providers
Morocco's tax authority (DGI) has introduced a new online system requiring foreign digital service providers to register and pay VAT on services delivered to Moroccan clients. Non-resident companies without a physical presence in Morocco must
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UK cuts VAT on tourist attractions to 5% in summer relief package
The UK announced on 21 May 2026 a temporary reduction in value-added tax (VAT) for tourist attractions and related services from 25 June 2026 to 1 September 2026, aimed at supporting families and the hospitality sector amid rising energy costs
See MoreAustria: Parliament approves draft VAT reform introducing reduced rate on staple foods
The Austrian Parliament (Nationalrat) approved on 21 May 2026 a draft bill introducing a reduced Value Added Tax (VAT) rate on staple foods. The measure forms part of the Austrian Value Added Tax Reform Act 2026 and still requires approval by the
See MoreAustria: Government approves tax reform bill with anti-fraud measures, new reporting rules
The Austrian government approved a draft bill introducing amendments to various tax laws on 20 May 2026. The draft bill is intended to promote tax fairness and combat tax fraud, while also reducing the tax burden on workers and simplifying
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Malawi enacts 2026–27 budget, introduces VAT on digital services by foreign companies
Malawi has enacted the legislation implementing the 2026–2027 Budget, which was published in the Official Gazette on 14 April 2026 and entered into force on 15 April 2026. This follows after Malawi’s Minister of Finance, Economic Planning and
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Ireland: Irish Revenue updates VAT guidance on debt factoring, invoice discounting
Irish Revenue published eBrief 093/26 on 20 May 2026, updating the VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting. The update revises paragraphs 5 and Appendix 1 to reflect the CJEU judgment in Case
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Turkey extends May–June 2026 filing and payment deadlines for VAT, withholding, stamp tax returns
Turkey’s Revenue Administration has issued Tax Procedure Law Circular No. VUK-199/2026-5 on 15 May 2026, extending the filing and payment deadlines for several tax returns under the authority granted by Article 28 of Law No. 213 (Tax Procedure
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Saudi Arabia: ZATCA urges large establishments to file April VAT returns
Saudi Zakat, Tax and Customs Authority (ZATCA) urged business sector establishments subject to VAT, with goods and service revenues exceeding SAR 40 million to file their tax returns for April 2026. The deadline for submission is no later than 31
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