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.

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 […]

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 […]

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 17 April 2026, the Spanish Tax Authority (AEAT) published for public consultation the draft Ministerial Order regulating the AEAT-operated public e-invoicing solution. The consultation period closes on 8 May 2026. The Order, once finalised and published in the Official State Gazette (BOE), is planned to enter into force on 1 October 2026, at which […]

The Slovak Ministry of Finance has published updated instructions for completing the Insurance Premium Tax (IPT) return, effective 1 January 2026. The update introduces a new disclosure requirement for taxpayers applying the transitional tax rates under Article 13a of the IPT Act. Taxpayers who apply the 8% rate only, or both the 8% and 10% […]