Monday, April 27, 2026
Nicaragua’s tax authority (DGI) issued Notice No. 019-02-2026 on 2 February 2026, establishing tax compliance deadlines for taxpayers with annual income below NIO 60 million. The notice specified that the filing deadline for January 2026 tax returns was 5 February 2026. Furthermore, the DGI outlined the following payment schedules: Taxpayer category Tax obligation Declaration deadline...
China’s Ministry of Finance and the State Taxation Administration have issued Announcement No. 15 of 2026 on 30 January 2026, in which it issued provisional rules clarifying the deduction of input VAT on long-term assets, with a particular focus on so-called “mixed-use” assets. The rules are set out in an attachment to Announcement No. 15...
Romania has published Order no. 164/2026, which amends Order no. 1644/2022 in the Official Gazette No. 91 on 4 February 2026. The order revises the reporting requirements for cash-on-delivery shipments by postal service providers. The amendments build on Law 239/2025, which established a logistics tax effective 1 January 2026. This legislation requires postal operators and...
The EU has dramatically increased import duties on Chinese ceramic tableware and kitchenware to 79%, replacing the previous range of 13.1% to 36.1% that had been in effect since 2013. The European Commission justified the steep increase by citing evidence that Chinese ceramic manufacturers receive government assistance through preferential financing, subsidised land, and cheaper raw...
Romania has pushed back the mandatory implementation of its RO e-Factura system for small and medium-sized enterprises to 1 July 2026. This extension provides businesses with lower annual revenues more time to get their systems ready for electronic invoicing. The postponement applies to SMEs with an annual turnover of less than EUR 500,000. The additional...
Chile’s tax authority (SII) has presented its 2026 Tax Compliance Management Plan (PGCT) on 29 January 2026, emphasising taxpayer support, business formalisation, cooperative compliance, and the fight against tax evasion and organised crime. This annual plan, mandated by Law No. 21,713, was submitted to the Tax Council and Senate Finance Committee following feedback received in...
India’s Central Board of Direct Taxes (CBDT), under the Ministry of Finance’s Department of Revenue, has launched a consultation seeking stakeholder inputs on the proposed Income-tax Rules and related Forms connected to the Income-tax Act, 2025. This announcement was made on 8 February 2026. The Income-tax Act, 2025 received the assent of the President in...
Italy’s Revenue Agency issued a directive on 6 February 2026, approving the annual declaration form for supplementary taxation under the Global Minimum Tax regime established by Legislative Decree no. 209/2023. The provision finalises the operational framework initiated by a decree from the Deputy Minister of Economy and Finance dated 7 November 2025, which outlined reporting...
Colombia’s tax authority (DIAN) has issued a notification, on 6 February 2026, for large taxpayers subject to the transfer pricing regime to make any required transfer pricing adjustments when filing their 2025 fiscal year income tax return. As filing deadlines approach, large taxpayers must ensure that their tax return reflects the necessary adjustments, where applicable,...
Switzerland has updated its list of participating jurisdictions under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The update was formalised in Decision No. RO 2026 57, gazetted on 3 February 2026, and takes effect from 1 January 2026. State/Territory Effective Date Exchange Type Uganda 1 January 2026 Reciprocal...