Cyprus has extended a zero VAT rate on essential fresh produce until the end of 2026. The measure, announced by the Tax Department following a decree dated 21 November 2025, applies from 1 January to 31 December 2026 and covers a specific list of vegetables and fruits. Businesses must comply with the decree’s provisions to qualify for the zero rate.

Côte d’Ivoire has introduced a 9% value‑added tax on animal feed, production inputs and related packaging, effective 17 January 2026. The measure replaces a previous exemption that applied until the end of 2025 and is part of the 2026 Finance Law tax reform. The reduced rate, chosen over the standard 18%, aims to limit the impact on the livestock sector while still bringing these goods into the VAT framework.

Belgium will implement a new VAT rate structure from 1 March 2026, shifting take‑away meals and many leisure services to a 12% rate while raising the rate for furnished accommodation to 12% and moving plant protection products to the standard 21% rate. The changes also refine drink taxation in restaurants and preserve 6% rates for specific cultural performances.

The Manila Times opinion piece explains how the Supreme Court’s February 4 2025 ruling in the Subic Bay Freeport case clarified that domestic market enterprises (DMEs) are entitled to VAT zero‑rating under the Create Act, overturning earlier BIR issuances that excluded them. It also outlines the conditions under which DMEs can still claim the benefit under the newer Create More law, namely high‑value DMEs with significant investment capital or export sales, and stresses that purchases must be directly attributable to the registered project. The article advises businesses in freeports and ecozones to update their ERP systems, document eligibility, and align procurement processes to avoid disputes.