Regulatory Analysis

Austria has passed an amendment to its VAT law imposing a new 4.9% reduced VAT rate on certain essential food items. The new rate will take effect on July 1, 2026. The rate will apply to milk, yogurt, butter, eggs, vegetables, certain fruits, flour, rice, uncooked pasta, bread, and table salt.

The National Meeting of State Tax Coordinators and Administrators (Encat) recently published Technical Note 2026.001, which addresses the connection between electronic fiscal documents (DF-e) and payment information, in the context of the future implementation of the split payment model outlined in the Tax Reform. The Technical Note effectively introduced a technical adjustment to the layout […]

Botswana is officially joining the growing list of jurisdictions taxing the digital economy. Under the Value Added Tax (Amendment) Act, 2025, non-resident suppliers of remote and digital services will be required to register for and collect Botswana VAT on B2C supplies made to local customers. Registration for non-resident suppliers of remote services began on June […]

Chile issues Resolution 69, introducing a registration and VAT payment regime for foreign online betting platforms. Non-resident providers must register, report, and pay VAT—including retroactive liabilities of up to 36 periods—via the Digital VAT system (F129).

The Danish 2026 Finance Act, adopted on December 11, 2025, committed to abolishing the 25% VAT rate for books. However, the proposed legislation needed to enact this change lapsed when a snap election was called on March 24, 2026. As of the date of writing, no legislation has been confirmed as passed to deliver the […]

On April 15, Malawi passed the Value Added Tax (Amendment) Bill, 2026. As a result, Malawi is charging Value Added Tax (VAT) on cross-border sales digital services into the country, beginning April 15. Malawi defines digital services as “services supplied over the internet or an electronic network, the supply of which is automated and requires […]

The Slovak Ministry of Finance has submitted a draft amendment to the VAT Act for inter-ministerial comment procedure. Among the measures included, the proposal introduces a notable simplification to the country’s electronic invoicing and digital reporting framework. Under the draft amendment, the obligation to report data for invoices received within 5 days from receipt from […]

The Bizkaia Provincial Council has published Provincial Decree 22/2026 and Provincial Order 219/2026, formalising structural changes to the Economic Operations Registry (LROE) for Corporate Income Tax entities filing under Model 240. The changes are effective retroactively from 1 January 2026. Two-Subcategory Structure Now Anchored in Law The LROE issued invoices chapter is now formally divided […]

The Belgian Council of Ministers has approved a preliminary draft law amending the VAT Code to partially transpose ViDA Directive 2025/516 of 11 March 2025. The measure addresses two discrete sets of provisions within the directive. The first concerns Article 2 of ViDA’s Pillar 2 Platform Economy, which refines and clarifies the VAT rules introduced […]

Under Version 1.40 of Technical Note 2025.002-RTC (May 20, 2026), Brazil will require all NF-e documents to include the IBS and CBS tax group starting August 3, 2026. Documents missing this information will be rejected by the tax authority, marking a shift to full enforcement of the new tax model. Taxpayers not prepared to generate […]

ANAF has published Order No. 378/2026 (Official Gazette No. 250, 31 March 2026), amending and supplementing Order No. 3789/2024. The key changes are: Restructured Form 082: The form’s title and scope have been updated to function as a combined registration and deregistration request. Previously covering only registration, Form 082 now also enables eligible taxpayers to […]

The Dutch Ministry of Finance has transmitted to parliament an advisory report together with a ministerial covering letter setting out the recommended framework for implementing e-invoicing and digital reporting in the Netherlands under the ViDA package. The ViDA Directive (EU 2025/516) requires all EU member states to introduce structured e-invoicing and near-real-time digital reporting for […]

Vietnam has enacted a new Law on Tax Administration that replaces the 2019 e-invoicing framework, expanding the e-invoicing scope to explicitly include foreign organizations and individuals operating on e-commerce and digital platforms from July 2026. Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce or digital-platform activities are the most affected by the […]

Greece has postponed Phase B of its e-transport mandate (digital monitoring of goods movement) for the second time. Originally scheduled to become mandatory from 1 December 2025, Phase B was first delayed to 1 May 2026, and then postponed again just days before that go-live date. The change was formally enacted via MD A.1094/2026, which […]

On April 30, 2026, Brazil published the core regulations governing the IBS and the CBS through CGIBS Resolution No. 6/2026, Decree No. 12,955/2026, and Joint Ordinance MF/CGIBS No. 7/2026. These instruments establish the foundational operational rules for the new taxes and further detail their implementation within the broader framework of Brazil’s Tax Reform. Of particular […]

South African Revenue Service (SARS) has enacted the Tax Administration Laws Amendment Act, 2026 (Act No. 4 of 2026), published on 1 April 2026 in Government Gazette No. 54447, introducing a formal legal foundation for e-invoicing and e-reporting under the Value-Added Tax Act No. 89 of 1991, but without making this mandatory (at this stage). […]

On 24 March 2026, Spain’s Council of Ministers adopted the Royal Decree mandating electronic invoicing for domestic B2B transactions between companies and professionals. The decree develops Article 12 of the Ley Crea y Crece (Law 18/2022) and aligns with the EU’s ViDA initiative. The primary policy objective is combating late payments — Spain’s average payment […]

The Oman Tax Authority (OTA) has officially launched the first release of the Fawtara platform, introducing the Service Provider Registration feature. This release was already expected for the first quarter of 2026, in line with the implementation timeline previously communicated by OTA. OTA has also published a Service Provider Registration Manual on its website, providing […]