Philippines: The Supreme Court ruling and the CREATE MORE Act clarify VAT zero-rating eligibility for domestic market enterprises. DMEs that are high-value, with P15-billion investment or $100-million export sales, may qualify, while others may face 12% VAT on local purchases.

Kiribati has introduced new VAT rules for non-resident digital service providers under the Value Added Tax (Amendment) Act 2025, effective from 1 January 2026. The legislation sets a registration threshold of AUD 100,000, a 12.5% VAT rate for B2C supplies, and detailed place-of-supply rules for remote services.

India's online gaming industry is challenging the Supreme Court's May 27 ruling that upheld the 28 per cent GST on online gaming, potentially triggering retrospective tax demands of over Rs 1.5 lakh crore.

Gibraltar will introduce a Transaction Tax under the UK-EU agreement, replacing import duties and aligning its indirect tax regime with the EU. The provisional implementation starts on 15 July 2026, with rates rising to 16% in 2027 and 17% in 2028, while a 5% reduced rate and zero rate apply to specific goods.

Tanzania has extended VAT obligations to non-resident digital service providers and marketplaces, effective 1 July 2026, with new filing deadlines. The Finance Act 2026 treats online intermediaries as suppliers, requiring them to charge, collect and remit 18% VAT to the Tanzania Revenue Authority.

Tanzania has increased its Digital Service Tax rate from 2% to 3% effective 1 July 2026. The first return using the new rate must be filed and remitted by 20 August 2026.

Ireland: The 9% VAT rate for food, catering and hairdressing services became permanent on 1 July 2026, replacing the temporary measure. The standard 13.5% rate continues to apply to hotel accommodation, while the reduced rate also covers food and catering services provided by hotels.