DGT updates technical specifications of e-invoicing and receipts Sept 2025 Costa Rica’s General Directorate of Taxes (DGT) is updating the technical structures for the issuance of e-receipts. This update is
VAT compliance and reporting rules in Ireland 2025 Below is summary of the major rules provided under Irish VAT rules (Value Added Tax Consolidation Act 2010; Statutory instruments; Finance Act
Fraud by shoppers reselling tax-free goods prompts reform from November 2026 Japan is revising its Consumption Tax exemption system for foreign visitors to curb the resale of tax-free goods within
Unified Revenue Service rolls out e-billing regime by March 2026 The Botswana 2025/26 budget has confirmed the implementation of a mandatory e-invoicing (‘e-billing’) regime to complete by March 2026. This
2025 Budget announces plan to implement VAT collections on foreign providers of digital services Botswana’s 2025/26 Budget has brought into the VAT net the provision of digital services by non-resident
European Tax Adviser Federation calls for better EU e-invoicing governance The European Tax Adviser Federation (ETAF) has called for the European Commission to introduce more regional regulation of e-invoicing to
Live e-invoice reporting to Federal Board of Revenue 3 February 2025 From 3 February 2025, all major taxpayers must have integrated their accounting, invoicing and point-of-sale systems with the Pakistani
Jan 2025 platforms retrospectively responsible for VAT Chad’s Minister of Finance and Budget has presented the 2025 which extends the existing VAT on digital services obligation to facilitating digital platforms.
1 June 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) on 16 January 2025 has executed implementing regulations (Revenue Regulations 003-2025) for
Real-time VAT calculations, reporting and split payments direct to Belastingdienst The Dutch tax authorities are to review the introduction of live VAT determination and split payments to tackle VAT fraud
e-invoicing: l’Ordre des Experts-comptables ‘La Source’ free platform The Order of Chartered Accountants has announced the creation of an electronic invoicing platform (via the existing ‘La Source‘) to support small
European Commission: eight states fail to fully implement new pan-EU VAT registration scheme The EC has opened infringement proceedings against eight member states for their failure to transpose the amending
New Federal Government commits to 3% Digital Services Tax by 2027 Belgium’s new coaltion government included a commitment to introduce a 3% Digital Services Tax (DST) by 2027. This was
Summary of The Finance Act 2025 and Amendments to the CGST Act The Finance Bill 2025, submitted on 1 February, was enacted this week. It contains a number of changes
March 2028 VAT on all import B2C consignment must be charged at sale in checkout; IOSS €150 limit withdrawn; marketplaces liable for seller VAT and customs; optional Special Arrangements extended
Proposal to harmonisation of sales tax classifications on digital goods and services The US Multistate Tax Commission (MTC) working group is to produce a white paper proposing pan-US harmonisation on
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