Kazakhstan has launched a pre‑filled VAT return system that automatically populates Form 300.00 using data from its Electronic Invoice Information System, taxpayer accounts and customs declarations. The system updates VAT return data on a T+1 basis, requiring VAT credit notifications to have a ‘confirmed’ status. Businesses must ensure accurate and timely submission of invoices and credit adjustments to avoid errors in the pre‑filled returns.
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LuatVietnam · 1 day ago
Vietnam's new Circular No. 84/2026/TT-BTC, effective 1 July 2026, introduces an electronic VAT refund system for foreigners and overseas Vietnamese, requiring sellers to enter invoices electronically and comply with customs and tax authority integration.
DevDiscourse · 1 day ago
New Zealand: The government plans to mandate e-invoicing for large businesses supplying government agencies from 1 January 2027, aiming to cut costs and improve cash flow. The initiative is expected to generate up to NZ$800 million in annual savings by streamlining invoice processing and reducing administrative work.
Comarch · 2 days ago
Thailand's Cabinet approval of the OECD-led Global Minimum Tax exchange signals a shift toward mandatory e-invoicing. The move will require businesses to adopt the ETDA Standard 3-2560 XML schema and meet a 15-day transmission rule. The policy also offers a 200% double-tax deduction and a 1% electronic withholding tax rate until December 2027.
Manila Times · 2 days ago
Philippines: The Supreme Court has upheld the constitutionality of the VAT refund law for foreign tourists, confirming that the incentive is a valid policy measure to promote tourism. The law allows non-resident foreign tourists to claim VAT refunds on purchases of at least P3,000 per transaction from accredited retailers, provided the goods are taken out of the Philippines within 60 days of purchase.
Deloitte · 2 days ago
Philippines' VAT refund rules have evolved significantly since 1987, with recent changes under the Create More Act affecting zero-rated taxpayers. The Supreme Court clarified processing periods and documentation requirements in December 2025, tightening the 90+30 day rule.
ManilaTimes · 3 days ago
Philippines Supreme Court upholds constitutionality of VAT refund law for foreign tourists, confirming the policy as a valid tourism incentive.
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Key Takeaways
VAT return data is updated on a T+1 basis, so invoices or credit notifications submitted today appear in the draft return the following day.
VAT Return Form 300.00 is automatically pre‑filled using data from the Electronic Invoice Information System, taxpayer accounts and customs declarations.
Only VAT credit notifications marked with a ‘confirmed’ status are used in the pre‑filled returns.
Businesses must submit accurate invoice and credit adjustment data promptly, as errors will flow directly into VAT reporting positions.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 23 May 2026. It relates to VAT developments in Kazakhstan. The original source is VatCalc.
