Regulatory Analysis
Norway is proposing to extend the existing VAT exemption for international bulk mail to individual items sent abroad through Posten (Norway’s national postal service). The exemption has historically been unavailable for single items because destination couldn’t be confirmed at the point of sale, but digital receipts now make the necessary documentation possible. If adopted, the […]
On 1 June 2026, Norway’s parliament approved the amendments to the Bookkeeping Act introducing mandatory B2B e-invoicing and digital bookkeeping requirements for businesses operating in Norway. The amendments establish two key obligations: Mandatory Digital Bookkeeping All bookkeeping-obligated entities must maintain their accounting records using an electronic accounting system. This requirement applies broadly to businesses subject […]
The Slovak Ministry of Finance has published a draft amendment to the VAT Act introducing adjustments to the transitional e-invoicing regime set to take effect on 1 January 2027. The changes propose a grace period in the Q1 2027, as well as the removal for the buyer-side digital reporting obligation until July 2030 when the […]
The UK government has announced that Peppol will be the core interoperability network for e-invoicing in the UK. The announcement was made at Tax Update Day 2026 as part of a broader package of tax simplification and modernisation measures. HMRC has indicated that a detailed implementation roadmap will be published alongside Budget 2026, outlining the […]
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.
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 […]
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 […]
Following the territorial reform of the Region of Sardinia under Regional Law No. 7/2021, Sardinia’s provincial map was substantially reorganised in 2025. In total, 221 municipalities across Sardinia changed their provincial boundary, affecting the routing of MTPL IPT payments in 2026. The Province of South Sardinia (SU) was fully dissolved and the Province of Sassari […]
Belgium’s Programme Law (Loi-programme / Programmawet), published in the Belgian Official Gazette on 1 June 2026, includes, among other measures, an increase in the standard Insurance Premium Tax (IPT) rate from 9.25% to 9.60%, effective 1 July 2026. The rate change was first announced in the federal government’s budgetary agreement of November 2025 and was […]
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 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 […]
Slovakia’s Financial Administration (FRSR) has published an updated version of its FAQ on the country’s upcoming e-invoicing mandate. The update introduces 29 new Q&As — 8 directed at taxpayers and 21 at ERP vendors and service providers — with no modifications to existing answers. The revised FAQ represents the most comprehensive official guidance issued to […]
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 […]
The Cape Verde Government has approved the 2026 State Budget Law Proposal, expanding the country’s electronic invoicing framework, which has been rolled out progressively since June 2021. Under the Proposal, all invoices and tax-relevant documents must be issued electronically through software certified by the Tax Authority. Each document must also carry a QR Code and […]
The UAE Ministry of Finance has announced an amendment to Ministerial Decision No. 244 of 2025, extending the deadline for businesses subject to Phase 1 of the UAE e-invoicing mandate to appoint an Accredited Service Provider (ASP). What has changed? Businesses with annual revenues of AED 50 million or above — the first group of […]
Qatar’s Cabinet has approved a draft e-invoicing law and its executive regulations, developed by the Ministry of Finance in coordination with the General Tax Authority (GTA). The law establishes the legal framework for the issuance of electronic invoices and notices, with stated objectives of enhancing transparency, advancing digital transformation, and building reliable databases for regulatory […]