Posts by: RF Report


Malta updates guidance on new fiscal receipt rules for Article 11 VAT-exempt SMEs

Malta’s Commissioner for Tax and Customs has released updated guidance on how small and medium enterprises registered under Article 11 must configure their fiscal cash registers to meet statutory receipt requirements. The Commissioner for Tax and Customs issued guidelines under Article 75(2) of the VAT Act (Chapter 406, Laws of Malta) to provide official direction...

OECD updates signatories list for MCAA-CbC

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 29 July 2026. As of 29 July 2026, 118 jurisdictions have signed the MCAA-CbC. Under BEPS Action 13, all large multinational...

Senegal exempts VAT on agricultural equipment 

Senegal has exempted specified agricultural equipment, facilities, and services from VAT under Joint Order No. 019972 of 17 July 2026, signed by the ministers responsible for finance and agriculture. The order is awaiting publication in the Official Journal. The exemption applies to equipment for soil preparation, sowing, fertilisation, irrigation, harvesting, and post-harvest activities, as well...

Argentina: ARCA simplifies cross-border postal imports with higher duty-free thresholds, advance digital clearance 

Argentina’s Customs Collection and Control Agency (ARCA) announced on 30 July 2026 that it approved a new regime for international postal shipments entering the country through the designated postal operator, including door-to-door services. The regime, established by General Resolution 5884/2026 and published in the Official Gazette, aligns the tax treatment of non-commercial postal imports with...

Vietnam, Burundi advance income tax treaty negotiations

Vietnam’s Ministry of Foreign Affairs said representatives of Burundi and Vietnam discussed bilateral relations and agreed to direct the relevant authorities to expedite negotiations and the signing of an income tax treaty. The two sides agreed to deepen cooperation through more high-level exchanges, support investment, agriculture, science and technology, and advance negotiations on a double...

Austria, Switzerland sign amending protocol to 1974 tax treaty

The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum standards on preventing double taxation and tax abuse and reflects changes since the previous revision under the 2009...

Ukraine: NBU raises key policy rate to 15.5%

Ukraine’s central bank has raised its key policy rate by 0.5 percentage points to 15.5%, effective 31 July 2026, citing persistent underlying inflationary pressures and expectations that headline inflation will accelerate further before easing. The key policy rate is applied to calculate interest and penalties on late tax payments. The National Bank of Ukraine (NBU)...

Mexico updates register of non-resident digital service providers for VAT purpose

Mexico’s Tax Administration Service (Servicio de Administración Tributaria, SAT) has published an updated list of non-resident digital service providers registered for VAT purposes, with 286 entities included as of 30 June 2026. The update was issued through Official Letter No. 700 04 00 00 00 2026-077 published in the Official Gazette on 24 July 2026....

Greece restores Paying Agency accreditation following EU review

Greece has secured confirmation from the European Commission that the accreditation of its Paying Agency has been reinstated, marking the restoration of the country’s agricultural payments body after reforms implemented under an Action Plan covering September 2024 to March 2026. The agency now operates as the General Directorate of Audits, Aid and Payments (GDAAP) within...

Belgium amends withholding tax rules following personal income tax reform

Belgium’s Federal Public Service Finance has published the Royal Decree of 24 July 2026 in the Official Gazette on 30 July 2026, amending the rules governing the application of withholding tax. The decree introduces several important amendments to the rules for applying Annex III, particularly following the Law of 15 July 2026 reforming personal income...