Posts by: RF Report


Belgium e-filing system now available for 2025 corporate tax returns

Belgium’s Federal Public Service (SPF) Finance has launched its Biztax electronic filing platform on 30 April 2026, enabling companies to submit corporate income tax returns for the 2025 income period. Companies with fiscal years ending between 31 December 2025 and 28 February 2026 must file their returns by 30 September 2026. This deadline applies to...

Brazil rules US LLCs owned by Brazilian residents are privileged tax regimes

Brazil’s tax authority, the Federal Revenue Service (RFB) has determined that US Limited Liability Companies owned by Brazilian tax residents qualify as privileged tax regimes, triggering automatic annual taxation requirements. The decision came through Ruling No. 56, issued on 9 April 2026 and published in the Official Gazette on 15 April 2026. Automatic year-end taxation...

Malaysia issues new exchange rate rules for sales and service tax invoicing

Malaysia’s Royal Malaysian Customs Department (RMCD) has issued Public Ruling No. 1/2026 (PR 1/2026) addressing the foreign currency exchange rate applicable for sales tax and service tax compliance. Effective 31 March 2026, it mandates that businesses must use specific exchange rates when issuing invoices for taxable services or sales conducted in non-local denominations. Authorised sources...

Poland: MoF consults on KSeF 2.0 e-invoicing event model

Poland’s Ministry of Finance has opened a public consultation on proposed changes to its national e-invoicing platform, KSeF 2.0, focusing on how invoice-related business events and data changes should be handled and synchronised. The consultation, launched on 23 April 2026, invites market participants to provide feedback on a new approach to tracking invoice changes before...

Cyprus: Council of Ministers approves signing of amending protocol to tax treaty with Sweden

The Council of Ministers of Cyprus approved, on 24 April 2026, the signing of a protocol to amend the existing income tax treaty with Sweden. The decision, published in the Official Gazette on the same date, authorises amendments to the 1988 treaty. This decision was made under Decision No. 98.498 following Proposal No. 994/2025. This...

OECD: Global Forum introduces new programme for cross-border tax claim recovery assistance

The OECD has announced the launch of a new Cross-Border Assistance in the Recovery of Tax Claims (CBAR) Accelerator Programme, in partnership with the Belgium Federal Public Service Finance, on 28 April 2026. The programme aims to support interested jurisdictions in building sustainable capacities for cross‑border co-operation in the recovery of tax claims Building on...

Belgium opens tax-on-web portal for 2026 personal income tax returns

Belgium’s Federal Public Service (SPF) Finance has launched its Tax-on-web e-service on 28 April 2026, enabling taxpayers and tax professionals to file personal income tax returns for the 2026 assessment year covering 2025 income. Taxpayers have different submission deadlines depending on their filing method. Those submitting paper returns must file by 30 June 2026, while...

European Commission urges Spain to address discriminatory tax treatment of non-resident workers residing in the country

The European Commission has issued a reasoned opinion urging Spain to end the discriminatory taxation of non-resident taxpayers who work and habitually reside in the country, as outlined in its April 2026 infringements package published on 28 April 2026, Commission calls on Spain to put an end to discriminatory taxation of non-resident taxpayers working and...

Poland to update VAT rules under EU Digital Age Directive 

Poland is preparing major amendments to its VAT legislation to comply with EU Directive 2025/516, which modernises tax rules for digital commerce. The changes, managed under project UC147, aim to resolve practical issues that have emerged since e-commerce VAT reforms took effect on 1 July 2021. The reforms aim to create a more coherent and...

Barbados, Venezuela agree to update 1998 tax treaty

Barbados and Venezuela have agreed to update their 1998 Double Taxation Agreement following high-level discussions held on 26–27 April 2026 during an official visit to Bridgetown by Venezuela’s Acting President, Delcy Rodríguez. The revision forms part of efforts to modernise bilateral economic relations and bring the treaty into line with current international tax standards, including...