Moldovan Parliament has raised the VAT registration threshold from 1.2 million lei to 1.7 million lei, effective 1 March 2026. The change reduces the number of companies required to register for VAT and aims to ease administrative burdens for microenterprises.

On 1 January 2026, Dutch law introduces a five‑year revision regime for investment services on real estate. The regime applies to services costing €30,000 or more (excluding VAT) and requires annual testing of 20% of deducted VAT against actual use. It also mandates repayment or additional deduction when the property's use changes between taxable and exempt.

The European Court of Justice issued a preliminary ruling (Case C-475/24) on 16 February 2026, addressing the admissibility of criminal evidence in disputes over Romanian input VAT deductions linked to inactive or unregistered suppliers. The decision interprets EU Directive 2006/112/EC on the common system of VAT in conjunction with the EU Charter of Fundamental Rights.

Sweden has introduced a new bill to strengthen anti‑VAT fraud enforcement, effective 1 July 2026. The legislation expands the Swedish Tax Agency’s powers, including enhanced scrutiny at registration, refusal or deregistration of VAT registrations, invalidation of Swedish VAT numbers in the EU VIES system, and blocking excess input VAT repayments. These measures aim to disrupt missing‑trader, carousel, and repayment fraud across the EU.

Brazil’s new Technical Notes mandate that invoices and payments be linked under the split payment framework, requiring integration between electronic tax documents (DF‑e) and payment data. The system will be tested from 6 April 2026 and go live on 4 May 2026, with XML and invoicing processes needing updates to include transaction data for automatic withholding of IBS and CBS.

Azerbaijan’s Parliament has approved a new VAT regime for non‑resident digital service providers, requiring local registration, charging, collecting and remitting VAT from 1 January 2026. The change replaces the previous withholding‑tax or optional‑registration system, introduces a USD 10 000 annual sales threshold and ends the B2B reverse charge that had been in place since 2023. The current VAT rate on digital services remains 18%.

Bangladesh’s National Board of Revenue has revised the VAT structure on liquefied petroleum gas (LPG), removing the 7.5 % VAT at local production and trading stages and the 2 % advance tax at import. A uniform 7.5 % VAT will now be applied at the import stage, effective 16 February 2026 and set to remain until 30 June 2026. The change is expected to lower the overall VAT burden on consumers by roughly 20 %.

China's Ministry of Finance announced a phased rollback of VAT export rebates for battery products, cutting the rebate from 9% to 6% from April 2026 to December 2026 and eliminating it entirely from January 2027. Photovoltaic product rebates will also be scrapped from April 2026. The move is expected to squeeze margins for exporters unless they can pass costs to overseas buyers, with industry experts forecasting gradual price increases of 2–3% for power batteries and 2–4% for energy storage batteries.

China has lowered the import VAT on 16 agricultural products, including refined sunflower and rapeseed oils, from 13% to 9% effective 2 February 2026. A new tariff line 1512190010 was created for refined sunflower oil, and the change applies to a range of oils and fats. Products imported from the USA remain subject to retaliatory MFN tariffs.

Nigeria’s Tax Act 2025 has fully exempted land, buildings and rent from Value Added Tax, aiming to lower housing costs and stimulate real‑estate investment. The law also reduces construction withholding tax to 2 % and allows mortgage interest on owner‑occupied homes to be deducted. Additional reliefs include rent relief up to ₦500,000 and various tax incentives for small businesses and real‑estate investors.

Canada’s federal government fast‑tracked Bill C‑19 on 14 February 2026, adding a one‑time spring top‑up equal to 50 % of the annual GST credit and raising the base credit by 25 % for five years. More than 12 million low‑income Canadians will receive the payment automatically via the CRA, with a family of four eligible for up to C$1,890 in 2026.

The city of San Fernando, Pampanga, Philippines has announced that water bills will no longer carry the 12% Value-Added Tax (VAT) starting March 2026. Residents will receive full refunds for VAT collected between 17 November 2025 and February 2026. The measure, announced by Mayor Vilma B. Caluag, aims to reduce household costs and ease living burdens.

Gibraltar will introduce a 15% Transaction Tax on goods imported or manufactured locally from 10 April 2026, rising to 17% by 2028, as part of a post‑Brexit agreement with Spain to keep open borders. The new tax replaces Gibraltar’s long‑standing VAT‑free regime and includes reduced, zero‑rated, and exempt categories for specific goods and services.

The Ukrainian government is drafting a major bill to raise the VAT registration threshold for individual entrepreneurs from UAH 1 million to UAH 4 million, potentially submitting it to parliament in March. The bill also includes changes to parcel taxation, digital platform taxation, and a fixed military levy of 5%. Implementation dates are pending, with the threshold possibly taking effect after the war ends or Ukraine joins the EU.

Ecuador announced a temporary reduction of the general VAT rate for tourist services from 15% to 8% during the New Year holiday period (1–4 January 2026). The reduced rate applies to a wide range of tourist activities defined under Article 5 of the Tourism Law, including accommodation, food, entertainment, transport, and event services.

EY reports that Gibraltar will introduce a Transaction Tax on goods from 10 April 2026, with rates rising from 15% to 16% and then aligning with the EU's lowest VAT rate. The new tax applies to imported or locally manufactured goods, exempting bunkering fuel, ship supplies, and non‑sale goods, while excise duties for tobacco, alcohol, and fuel will align with Spanish rates by 2029. Businesses and individuals will need to adjust pricing and compliance processes accordingly.

Belgium will raise the VAT rate on hotel and campsite accommodation to 12% from 1 March 2026, while the rate on non‑alcoholic beverages served in hospitality venues will fall to 12% from 21%. Planned increases for takeaway food and cultural/sports events from 6% to 12% have been put on hold after a critical advisory opinion from the Council of State.

Ireland has announced a phased rollout of mandatory B2B e‑invoicing, starting with large corporates in November 2028 and culminating in full ViDA compliance by July 2030. The new system will use the PEPPOL framework and EN 16931 structured data, requiring all businesses to receive structured e‑invoices. The change aligns Ireland with the EU’s digital VAT agenda and will modernise VAT administration.

Turkiye has introduced new certification requirements for nondeductible VAT on certain import transactions effective 31 January 2026. Importers with semi‑annual import values above TRY 2.6 million must submit a Special‑Purpose Sworn‑in Certified Public Accountant Report, while those below must file a notification. The rules also allow a full tax‑certification agreement to waive the separate report if it confirms proper treatment.

The Estonian Parliament has accepted Bill No. 818 SE for consideration, which would lower the VAT rate on thermal energy supplies from 24% to 9%. The change would take effect on 1 January 2027 if the bill passes.