Tuesday, April 07, 2026
The Slovak Republic’s Financial Administration has published detailed guidance addressing the practical implementation of mandatory electronic invoicing (eFaktura), which will require businesses to adopt the system for domestic B2B and B2G transactions from 1 January 2027 — a significant departure from traditional invoicing methods. The guidance, covering VAT and technical requirements, follows the announcement of...
Chile’s tax authority (SII) has issued Letter Ruling No. 578 dated 6 March 2026, addressing the VAT treatment applicable to a Chilean purchaser acquiring software from an unrelated US supplier and subsequently sublicensing it to customers in Central America. The ruling addressed two critical questions: whether buying the software triggers VAT, and whether reselling it...
Norway’s Ministry of Finance is introducing legislation that will require all businesses to adopt digital accounting systems and electronic invoicing, according to a follow-up letter on 16 March, 2026. This follows recommendations from the Tax Directorate’s consultation document released on 20 June 2025. Under the new regulations, businesses must send e-invoices in structured electronic formats...
Bahrain’s National Bureau for Revenue (NBR) released an updated Imports and Exports VAT guide on 11 March 2026. The revised guide adds a section addressing the treatment of VAT deposits related to recovering VAT paid on imported goods. VAT paid in a form of a deposit The VAT amount deposited pursuant to the customs declaration...
Greece’s Independent Authority for Public Revenue (AADE) has opened the myAADE online portal for the submission of individual and corporate income tax returns for the 2025 fiscal year, with filing windows beginning in mid-March 2026. For corporate taxpayers, the filing process and required documentation are governed by decision A.1048/2026 issued by George Pitsilis. Businesses with...
The Oman Tax Authority (OTA) has reminded taxpayers of the filing deadlines for the 2025 fiscal year. Taxpayers subject to the standard 15% income tax rate must submit their returns by 30 April 2026, four months after the fiscal year-end. Small businesses liable for the 3% flat tax are required to file by 30 March...
Luxembourg has ratified an amendment to the Convention with San Marino for the avoidance of double taxation on income and capital on 10 March 2026, updating the original agreement signed on 27 March 2006 and previously amended by the 2009 Rome Protocol. The amendment follows procedures approved by Luxembourg’s Chamber of Deputies and the Council...
Kazakhstan’s Minister of Finance has approved a comprehensive list of countries whose businesses qualify for double taxation treaty benefits based on their corporate tax rates. The approved countries must maintain a nominal corporate income tax rate that exceeds Kazakhstan’s corporate income tax rate by at least 75%. Additionally, each country must have an active international...
The Organisation for Economic Cooperation and Development (OECD) released an updated list of signatories, along with their signing dates, for the Multilateral Competent Authority Agreement (MCAA) on the Exchange of Country-by-Country (CbC) Reports on 12 March 2026. As of 12 March 2026, 114 jurisdictions have signed the MCAA-CbC. Under BEPS Action 13, all large multinational...
Finland’s Ministry of Finance announced that the President has approved the suspension of the 1996 income tax treaty with Russia, effective 1 July 2026, after a formal proposal was made to the President for approval. This follows after Russia’s partial withdrawal from the agreement in August 2023. Finland suspended its 1996 tax treaty with Russia,...