Guinea has introduced a digital services tax of 3% for foreign digital service providers, effective from 21 May 2026, with a 12-month transitional rate. After the transitional period, rates will vary between 1.5% and 7% depending on the type of service, and non-resident providers must appoint a local tax agent within 90 days.

Ireland will reintroduce a 9% VAT rate for food businesses, catering services and hairdressers from 1 July 2026. The reduced rate does not apply to hotel accommodation, but does apply to food and catering provided by hotels.

California has amended its Revenue and Taxation Code under Senate Bill 122 to impose sales and use tax on digital products and services from 1 January 2027. The tax rate is 7.25% plus local rates, and providers must register once they exceed economic or physical nexus thresholds of USD 500,000 or have a physical presence.

Belgium has approved a preliminary draft law to amend the VAT Code, partially transposing the EU’s ViDA Directive. The measure focuses on Pillar 2 - Platform Economy and Pillar 3 - Single VAT Registration, with application dates of 1 January 2027 and 1 July 2029. Businesses should anticipate further legislation for digital reporting and e-invoicing ahead of the 2030 deadline.

Portugal has approved an amendment to clarify the application of the reduced 6% VAT rate to urban rehabilitation projects, regardless of an approved urban rehabilitation operation. The change, which is retroactive to 2008, will bring legal certainty to builders and developers and is expected to recover millions of euros in VAT.

Bangladesh allows businesses to file VAT returns quarterly instead of monthly, easing compliance but raising concerns over revenue timing.

EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.

Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.

The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.

Botswana has introduced new VAT rules for non‑resident digital service providers, requiring registration from 1 June 2026 if supplies exceed BWP 500,000, charging 14 % VAT on B2C services from 1 October 2026, and applying a reverse‑charge regime for B2B services from 1 August 2026. The Value Added Tax (Amendment) Act, 2025, and accompanying regulations provide a simplified reporting framework for these providers.

Ireland will introduce a 9% reduced VAT rate for restaurant, catering and hairdresser services from 1 July 2026, replacing the previous 13.5% rate. The change requires businesses to correctly allocate mixed supplies to the appropriate rates—accommodation remains at 13.5% and alcoholic drinks at 23%—to avoid penalties.

France is implementing a new continuous transaction control (CTC) model that requires all businesses to use registered Plateformes Agréées (PAs) and the Public Billing Portal (PPF) for domestic B2B e‑invoicing, e‑reporting, and payment reporting. The mandatory rollout begins in September 2026 for e‑invoicing and e‑reporting, with payment reporting added in September 2027. ERP systems must be updated to handle new invoice lifecycle statuses (F1, F2/F3, F6, F10) and master‑data requirements before these deadlines.

Bangladesh’s government has withdrawn its proposal to introduce a fixed‑rate VAT for small businesses and to make VAT registration mandatory for all retail businesses from July 1. The decision also drops proposed tax hikes in the tobacco sector, while retaining a 35% supplementary duty on imported nicotine pouches. The withdrawal was enacted before the Finance Bill was passed on 29 June 2026.

Romania has updated its RO e‑Factura e‑invoicing rules with Law No. 88/2026, effective 29 May 2026. The amendment clarifies B2C treatment, introduces a 13‑zero substitute code for invoices to private individuals without a tax ID, and removes the mandatory transmission requirement unless the customer opts into the optional register. Taxpayers can also deregister from mandatory or optional registers, effective the month after the request.

The Russian State Duma approved a bill that temporarily freezes the VAT exemption threshold for small businesses on the simplified tax system at 20 million rubles through 2029. The threshold will then fall to 15 million rubles in 2029 and 10 million rubles in 2030, while businesses using the patent tax system remain unaffected.

Egypt's parliament approved amendments to the VAT law, cutting the VAT rate on medical devices to 5% and introducing a schedule tax on natural gas. The changes also reduce the refund period for credit balances, extend the suspension period for VAT payments on machinery and equipment, and provide faster refunds for certain small enterprises. The law will take effect the day after its publication in the Official Gazette.

Poland has introduced a new VAT warehouse regime effective 2026, allowing non‑resident businesses to defer VAT on goods stored in authorised warehouses and maintain 0% VAT treatment while goods remain in the facility. The regime requires compliance with KSeF e‑invoicing, registration for Polish VAT, and strict documentation. KSeF e‑invoicing rollout completed for most businesses on 1 April 2026.

The UK government has introduced a temporary VAT cut from 20% to 5% on a range of family-friendly activities, including cinema, theatre, attractions and children’s meals, running from 25 June 2026 until 1 September 2026. Businesses may choose to pass on the reduced rate, and the scheme also offers free local bus travel for children in England during August.

Saudi Arabia has approved amendments to the GCC Unified VAT Agreement, formalising a 5% minimum VAT rate across the Gulf and confirming Saudi Arabia's 15% and Bahrain's 10% rates. The reforms introduce a first‑port‑of‑entry model for import VAT, a VAT settlement mechanism for onward movements, and enhanced information sharing between GCC tax authorities.

Lesotho has introduced mandatory VAT e‑invoicing under the Value Added Tax (E‑Invoicing) Regulations 2026, which came into force on 1 April 2026. From 1 August 2026 VAT‑registered businesses must use RSL‑accredited electronic invoicing and point‑of‑sale systems, transmit invoices with digital signatures and QR codes to the IDMS, and comply with strict penalties for non‑compliance.