Friday, October 09, 2026
Malta’s Commissioner for Tax and Customs issued the Guidelines on Transitory Measures for Input and Output VAT Pursuant to a Change in the VAT Act in the VAT Treatment of a Supply on 30 September 2026. The guidance followed changes to the VAT Act that made certain supplies relating to online gaming services subject to...
Uruguay’s Ministry of Finance ( MoF) has announced that the Executive Branch extended a nine-percentage-point reduction in the VAT rate for certain tourism-related services until 30 April 2027 under Decree No. 235/026, signed by President Yamandú Orsi on 1 October 2026. The measure reduces VAT from the 22% standard rate to 13% for qualifying transactions....
Taiwan’s Ministry of Finance (MoF) issued an interpretation ruling on 3 September 2026 clarifying that businesses selling virtual assets and stablecoins defined under the Virtual Asset Service Act are not subject to business tax. The clarification covered virtual assets and stablecoins defined under Article 3, Items 1 and 6 of the Virtual Asset Service Act,...
Lithuania’s State Tax Inspectorate has initiated a consultation on 2 October 2026 by publishing the draft, which covers Articles 12 and 30 of the law. Under the draft, the term “share” would also include an interest in a foreign limited liability entity whose statutory capital is divided into interests rather than shares. The entity must...
Thailand’s Revenue Department has issued Notification No. 469 setting the criteria, procedures and conditions for a 100% corporate income tax exemption on qualifying expenditure for computer programs, hardware, smart devices and digital services. The notification was issued on 30 September 2026 and published on 2 October 2026. Eligible expenditure The exemption applies to payments for...
Spain’s Ministry of Finance (MoF) announced on 5 October 2026 that it intends to push back the pending obligations under the Regulation on invoice computer systems (Royal Decree 1007/2023, VERI*FACTU) for businesses and professionals to October 2028. The aim is to bring the regime into line with mandatory electronic invoicing for businesses and professionals with...
France’s General Directorate of Public Finances (DGFiP) published the administrative ruling (rescrit) BOI-RES-BIC-000102 on 30 September 2026 in the Bulletin Officiel des Finances Publiques – Impôts (BOFiP). It clarifies how investments made through a SARL subject to corporate tax are treated under the scheme. Under the statutory requirement, eligible overseas productive investments may be made...
Spain’s Ministry of Finance (MoF) has published the Order HAC/1028/2026 in the official gazette BOE on 5 October 2026, fixing the dates from which businesses must comply with the B2B e-invoicing mandate. The order enters into force the day after publication. The draft had expected publication on 1 October, but the final text appeared a...
Singapore’s Inland Revenue Authority (IRAS) added the business expense deductibility checker to its business expenses guidance page on 29 September 2026. Companies can search or browse by expense type to see whether common business expenses are tax-deductible. Under the guidance, a business expense is generally deductible if it is “wholly and exclusively incurred in the...
The UAE’s Federal Tax Authority (FTA) issued Tax Public Clarification – TAXP010 on 2 October 2026. It sets out how a business can determine whether its location is a Free Zone or a Designated Zone under each of the three tax laws. The clarification states that the definitions differ across the Corporate Tax, Excise Tax...