South Africa enacts legal framework for e-invoicing, e-reporting
South African Revenue Service (SARS) has enacted the Tax Administration Laws Amendment Act, 2026 (Act No. 4 of 2026) published on 1 April 2026 in Government Gazette No. 54447, introducing a legal framework for e-invoicing and voluntary e-reporting
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Ecuador clarifies 15% IVA rules for sports betting, streaming, online gaming
Ecuador’s Internal Revenue Service (SRI) has issued a Circular on 31 March 2026, setting out detailed guidance on the application of Value Added Tax (IVA) to digital services, with a particular focus on sports betting (sports forecasts), online
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Kenya moves introduce temporary VAT reduction on fuel amid Middle East conflict
President William Ruto has announced a KES 6.5 billion package aimed at cushioning Kenyans from high fuel prices, including a temporary reduction in Value Added Tax (VAT) on fuel products from 16% to 8% over the next three months on 16 April
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Uganda considers 26-27 Budget with targeted withholding taxes across key sectors
Uganda’s Parliament is considering a wide-ranging package of draft tax Bills for the 2026/2027 Budget, tabled by the government on 1 April 2026, which proposes sweeping changes across environmental levies, excise duties, VAT and income tax. The
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Malta issues guidance on VAT exemption scope for gambling sector
Malta’s Tax and Customs Administration has issued guidelines on 6 April 2026 setting out updates to the VAT and gaming tax frameworks for the gaming sector, with changes entering into force on 1 October 2026. The measures include a clarified scope
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Ecuador: SRI clarifies 15% VAT on financial services, commissions
Ecuador’s Internal Revenue Service (SRI) has issued Circular No. NAC-DGECCGC26-00000003 on 31 March 2026, clarifying the application of Value Added Tax (VAT), referred to as IVA, on financial services, commissions, and related charges. The
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IMF Spring Meetings: Oxfam Report on IMF Tax Recommendations
On 14 April 2026 at the IMF spring meetings a civil society policy forum discussed Making IMF Tax Policy Work for People. The basis for the discussion was a report published by Oxfam earlier in April 2026 analysing the tax advice given by the IMF in
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Italy releases multilingual VAT return forms for 2026 filing
The Italian Revenue Agency has published translated versions of its Annual VAT Return Form and related instructions for the 2026 filing season, continuing its annual effort to support taxpayers with different linguistic needs. The standard annual
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Iceland: Government approves temporary reduced VAT on fuel
Iceland’s government has approved a package of emergency economic measures to curb inflation and mitigate the impact of soaring oil prices triggered by the conflict in the Persian Gulf region. The temporary interventions, set to run from 1 May
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Bangladesh: NBR considers mandatory BIN for business bank accounts to widen VAT net
Bangladesh’s National Board of Revenue (NBR) is considering making VAT registration, known as a Business Identification Number (BIN), mandatory for opening or maintaining business bank accounts, in a move aimed at widening the VAT net. Under
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Botswana presents 2025 tax amendment bills to parliament with increased CIT
Botswana’s Minister of Finance has tabled the 2025 Tax Amendment Bills before Parliament on 15 December 2025. The Bills include the Income Tax Bill (2025), Value Added Tax Bill (2025), the Customs Amendment Bill (2025), and the Tax Administration
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Slovak Republic considers new VAT registration thresholds
The Slovak Republic’s parliament is reviewing a draft legislation that would introduce significant changes to VAT registration requirements from 1 July 2026, including higher turnover thresholds aimed at easing the burden on small
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South Africa enacts 2026 tax reforms, with corporate tax, VAT, fiscal law changes
The South African Revenue Service (SARS) has confirmed that three major Acts were promulgated on 1 April 2026, marking updates to the country’s tax and fiscal framework. The legislation includes the Rates and Monetary Amounts and Amendment of
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Bosnia and Herzegovina enacts mandatory e-invoicing
The Parliament of the Federation of Bosnia and Herzegovina (FBiH) has enacted the Law on Fiscalization of Transactions, effective 12 February 2026. The law requires real-time electronic reporting of B2G, B2B, and B2C transactions and will be
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Bolivia cuts corporate tax burden for zero-rated VAT businesses
Bolivia’s National Tax Service (SIN) has introduced a regulatory update yesterday, 7 April 2026, aimed at easing the tax burden on businesses operating under the “zero rate” VAT regime. Through Regulatory Board Resolution (RND) 102600000010,
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Oman establishes international financial centre with competitive tax incentives
The Sultanate of Oman issued Royal Decree No. 8/2026 on 12 January 2026, establishing the International Financial Centre of Oman (IFC Oman). Effective 13 January 2026 upon its publication in the Official Gazette, IFC Oman will operate with legal
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Spain mandates e-invoicing for B2B transactions
The Spanish Tax Agency has published Royal Decree 238/2026 on 25 March 2026, in the Official State Gazette (BOE) on 31 March. The decree introduces mandatory electronic invoicing requirements for B2B transactions between businesses and professionals
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Bahrain: NBR revises VAT healthcare guide
Bahrain’s National Bureau for Revenue (NBR) has released Version 1.2 of its VAT Healthcare Guide on 31 March 2026. The guide explains how VAT applies to healthcare services, medical institutions, and medical products in Bahrain, and includes
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