Posts by: RF Report


Botswana, Rwanda sign income tax treaty

Botswana’s Ministry of Finance has stated that officials from Botswana and Rwanda signed an income tax treaty on 6 May 2026. At a joint Rwanda–Botswana presidential press briefing held, several agreements were concluded. Among them, Botswana’s Minister of Finance and Vice President Ndaba Gaolathe and Rwanda’s State Minister Ms Linda Rusagara signed the income tax...

Greece extends Article 5C special tax regime to public sector employees

Greece’s Ministry of National Economy and Finance and the Independent Authority for Public Revenue (AADE) have announced an extension of the special taxation regime under Article 5C of the Income Tax Code (ITC), expanding eligibility to include employees of the Greek public sector. The extension has been introduced through decision A.1138/2026, signed by Deputy Minister...

Romania expands RO e-invoice registration requirements with new rules for individuals, organisations

Romania’s National Agency for Fiscal Administration (ANAF) published a draft order on 16 January amending Order No. 3789/2024, which governs the mandatory RO e-Invoice Register. The update introduces revised procedures and a new Form 082 that allows taxpayers to both register and deregister from the electronic invoicing system. The changes stem from Government Emergency Ordinance...

Austria consults on major tax law reform draft for 2026

Austria’s Ministry of Finance has published a draft bill introducing amendments to various tax laws and has opened a public consultation. The proposal aims to improve tax fairness, combat tax fraud, reduce the tax burden on workers, and simplify administrative procedures. The draft, titled the Austrian Federal Tax and Financial Law Amendment Act 2026, includes...

Romania tightens excise controls with new licensing requirements and financial guarantees

Romania’s government gazetted Government Emergency Ordinance (GEO) No. 13/2026 on 9 March 2026, which introduces a series of fiscal and budgetary reform measures primarily aimed at protecting the state budget by tightening controls on debt collection and the trade of excisable products. The ordinance introduces and refines definitions for various economic operators to ensure a...

Morocco: DGI announces national e-invoicing system launch for 2026

Morocco’s tax authority (DGI) is set to implement a nationwide electronic invoicing system starting in 2026, marking a significant advancement in the country’s tax administration modernisation efforts. The announcement was made by Younes El Idrissi El Kaitouni, Director General of Taxes, during a conference on 16 April 2026, where he confirmed the system has moved...

Taiwan sets NTD conversion rules for foreign-currency accounting firms

Taiwan’s Ministry of Finance’s Southern Area National Taxation Bureau has reminded enterprises that maintain accounts in foreign currencies that, when filing business income tax returns, all foreign currency amounts in financial statements must be converted into New Taiwan Dollars (NTD) in accordance with Article 19, Paragraph 2 of the “Regulations Governing the Administration of Accounting...

Italy: Government updates tax reliability indices for 2025 amid economic pressures

Italy’s  Revenue Agency announced on 29 April 2026 that the Ministry of Economy and Finance had gazetted the Decree of 15 April 2026 on 27 April 2026, which updates the Decree of 31 March 2026. The Decree of 15 April 2026 revised the Synthetic Indices of Fiscal Reliability (ISA) for the 2025 tax period, addressing...

Slovak Republic clarifies e-invoicing and e-reporting rules as 2027 deadline approaches

The Slovak Republic’s Financial Administration has published further updates to its frequently asked questions on mandatory electronic invoicing in April 2025, adding new clarifications on VAT treatment and technical implementation requirements ahead of the 1 January 2027 mandate. The implementation of the eFaktura mandate on 1 January 2027 introduces significant changes to both VAT compliance...

Russia reminds taxpayers of controlled transaction notification obligations

Russia’s Federal Tax Service (FTS) has reminded taxpayers that notifications of controlled transactions for 2025 must be submitted no later than 20 May 2026. Under paragraph 8 of Article 105.15 of the Tax Code of the Russian Federation, taxpayers are also required to submit documentation confirming that prices applied in controlled transactions during 2025 correspond...