Liberia will raise its standard Goods and Services Tax from 12% to 13% effective 1 May 2026, a delay from the originally planned 1 January 2026. The country will also introduce an 18% Value Added Tax regime on 1 January 2027, replacing the existing GST. GST remains zero‑rated for exports and 15% for telecommunications, and businesses cannot deduct GST incurred.

Uzbekistan has launched a VAT refund system for foreign tourists effective 1 April 2026, allowing visitors to reclaim 85 % of VAT on purchases of at least 300,000 soums. The scheme will initially operate at all international airports and is planned to extend to railway stations and border checkpoints. The move accompanies a broader privatisation drive aimed at reducing state ownership to 15 %.

Spain has temporarily lowered fuel VAT from 21% to 10% under Real Decreto-ley 7/2026, a measure set to expire on 30 June 2026. The EU Commission warned that the cut breaches EU rules, but no formal infringement has been initiated. The temporary relief is expected to cost Spain about €507 million in revenue loss.

Legal Notice 86 of 2026 introduces a targeted amendment to Malta’s VAT Act, narrowing the gambling exemption to only low‑risk games, occasional junket events, and on‑site betting facilities from 1 October 2026. Exempt supplies will no longer allow input VAT recovery, and all other gambling activities—including remote or online gaming—will become taxable under the place‑of‑supply rules. MTCA Guidelines issued in April 2026 provide implementation guidance.

Belgium has increased the annual turnover threshold for its domestic VAT exemption regime from €25,000 to €30,000, pending parliamentary approval. Businesses below the new €30,000 limit may still register voluntarily, while those exceeding it must register and comply with VAT obligations. The exemption still prevents input VAT recovery and removes periodic return filing.