Philippines Supreme Court declares VAT refund for foreign tourists constitutional, upholding Republic Act No. 12079. The decision affirms the state’s right to offer fiscal incentives to boost tourism without violating equal protection.

UK: The London appeals court has ruled that alternative education providers can claim a VAT exemption for their services. The decision overturns HMRC's earlier denial and may affect VAT treatment for educational institutions.

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.

Philippines Supreme Court upholds law allowing VAT refunds for foreign tourists on purchases of at least P3,000, valid for goods taken out within 60 days.

Moldova is consulting on major VAT reforms to align with EU standards, including extending the 20% rate and broadening the tax base. Key changes cover rate adjustments, registration thresholds, deregistration rules, and a new general right to reclaim input VAT from 1 January 2027.

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.