Belgium has amended its VAT Code to introduce a fifteen‑year adjustment period for durable renovation works that exhibit characteristics comparable to immovable property, replacing the previous five‑year period for such works. The change, approved on 21 January 2026, will take effect on the day the law is published in the Official Gazette and applies retroactively to works whose adjustment period is still running. The amendment aims to align Belgium’s rules with EU law after the Court of Justice’s Drebers ruling.

The Finance Bill 2026/27 will cut the input VAT for agricultural exporters from 16% to 8%, remove excise duty on packaging materials such as kraft paper, and scrap export promotion levies. It also allows faster offsetting of VAT refunds, offers special tax treatment for long‑standing 100% exporters, and rationalises regulatory levies to ease logistics costs. The bill is scheduled to be tabled in Parliament in March 2026.

The UK government announced a £92m Places of Worship Renewal Fund on 22 Jan 2026, replacing the £23m Listed Places of Worship Grant Scheme that had allowed churches to reclaim VAT on repairs. The new fund removes VAT relief, meaning churches will now have to pay the standard 20% VAT on repairs, with the previous scheme having capped VAT‑exempt repairs at £25,000. The move aims to align churches with other heritage assets but raises concerns about the financial burden on congregations.

The European Court of Justice ruled that Spain cannot automatically deny cleaning cooperatives a VAT exemption for services supplied to educational and healthcare institutions. The decision confirms that such co‑ops are entitled to the exemption, preventing blanket denial by Spanish authorities. The ruling was issued on 22 January 2026.

The OECD’s economic survey of Australia urges the Albanese government to broaden the GST and consider raising the rate above 10%, using the proceeds to reduce reliance on personal income tax. It also recommends replacing stamp duties with a land tax and boosting social housing funding. The report estimates the reform would add 1.6% to Australia’s GDP over a decade.

Bosnia and Herzegovina MPs have tabled a proposal to abolish the gambling sector's VAT exemption, aiming to bring the activity under standard VAT rules. The amendment would raise Federation revenue to at least KM 150 million annually, with an extra KM 50 million for local communities, and redirect funds to healthcare and social initiatives. The move follows a 2025 proposal that allocated 60% of gambling tax to the treasury, 20% to social initiatives, and 20% to specialised healthcare.