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<rss xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title>GEOTAX News — International tax analysis</title><link>https://geotax-news.com/</link><description>Tax analysis, country by country: what changes, the conditions for application and the questions that remain open.</description><language>en</language><atom:link href="https://geotax-news.com/rss.xml" rel="self" type="application/rss+xml" /><lastBuildDate>Thu, 22 Oct 2026 07:28:55 GMT</lastBuildDate><image><url>https://geotax-news.com/assets/geotax-logo.png</url><title>GEOTAX News — International tax analysis</title><link>https://geotax-news.com/</link></image><item><title>Saudi Arabia VAT by 31 October and the limits of penalty relief</title><link>https://geotax-news.com/actualites/arabie-saoudite-tva-octobre-2026-delai-penalites</link><guid isPermaLink="true">https://geotax-news.com/actualites/arabie-saoudite-tva-octobre-2026-delai-penalites</guid><pubDate>Thu, 22 Oct 2026 07:28:55 GMT</pubDate><description>In its statement of 20 October 2026, ZATCA asks businesses filing monthly returns to submit the return for September. Businesses using quarterly periods must…</description></item><item><title>BVI CRS XML 3 and preparation for 2027 reporting</title><link>https://geotax-news.com/actualites/bvi-crs-xml-3-calendrier-2027</link><guid isPermaLink="true">https://geotax-news.com/actualites/bvi-crs-xml-3-calendrier-2027</guid><pubDate>Wed, 21 Oct 2026 04:00:36 GMT</pubDate><description>On 16 October, the ITA announced that BVIFARS would accept only CRS XML Schema 3.0 from 1 January 2027. It asks institutions to submit historical corrections…</description></item><item><title>Slovenia: 2026 CBAM compliance already requires secure emissions, verification and cash planning</title><link>https://geotax-news.com/actualites/slovenie-cbam-2026-seuil-verification-prix</link><guid isPermaLink="true">https://geotax-news.com/actualites/slovenie-cbam-2026-seuil-verification-prix</guid><pubDate>Sun, 18 Oct 2026 17:24:23 GMT</pubDate><description>On 13 October 2026, the Financial Administration of the Republic of Slovenia (FURS) brought together new European guidance, verification rules, corrected…</description></item><item><title>Belgium: the future QDMTT deadline remains conditional on publication of the law</title><link>https://geotax-news.com/actualites/belgique-pillar-2-delai-declaration-qdmtt-projet-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/belgique-pillar-2-delai-declaration-qdmtt-projet-2026</guid><pubDate>Tue, 13 Oct 2026 15:21:02 GMT</pubDate><description>The Federal Public Service Finance notice of 12 October 2026 presents a future change to the filing deadline for Belgium’s Qualified Domestic Minimum Top-up…</description></item><item><title>Portugal adjusts petrol and diesel ISP rates on 12 October</title><link>https://geotax-news.com/actualites/portugal-isp-carburants-12-octobre-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/portugal-isp-carburants-12-octobre-2026</guid><pubDate>Mon, 12 Oct 2026 11:51:42 GMT</pubDate><description>Portaria No 451-A/2026/1, published on 9 October, sets the mainland Portugal ISP rate for unleaded petrol falling within CN codes 2710 12 41 to 2710 12 49 at…</description></item><item><title>Oman expands the lists of goods subject to 0% VAT from 1 October</title><link>https://geotax-news.com/actualites/oman-tva-zero-aliments-sante-octobre-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/oman-tva-zero-aliments-sante-octobre-2026</guid><pubDate>Mon, 12 Oct 2026 11:51:42 GMT</pubDate><description>Decisions 223/2026, 224/2026 and 225/2026 were signed on 22 September 2026, published in Official Gazette No 1667 on 27 September and made effective from 1…</description></item><item><title>Panama and Viet Nam move out of Annex I of the EU tax list</title><link>https://geotax-news.com/actualites/ue-liste-fiscale-panama-viet-nam-octobre-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/ue-liste-fiscale-panama-viet-nam-octobre-2026</guid><pubDate>Sun, 11 Oct 2026 10:55:47 GMT</pubDate><description>The Council approved the revised Annex I and the status of commitments in Annex II in its conclusions of 9 October 2026, document 13854/26. Panama and Viet…</description></item><item><title>EU VAT: anti-fraud reverse charge could run until 2030</title><link>https://geotax-news.com/actualites/ue-tva-autoliquidation-antifraude-2030</link><guid isPermaLink="true">https://geotax-news.com/actualites/ue-tva-autoliquidation-antifraude-2030</guid><pubDate>Sat, 10 Oct 2026 14:35:24 GMT</pubDate><description>On 1 October 2026, the European Commission adopted proposal COM(2026) 515. It would amend the VAT Directive No 2006/112/EC to keep two temporary anti-fraud…</description></item><item><title>UAE: preparing for Top-up Tax registration</title><link>https://geotax-news.com/actualites/ae-topup-tax-immatriculation-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/ae-topup-tax-immatriculation-2026</guid><pubDate>Sat, 10 Oct 2026 07:50:30 GMT</pubDate><description>In its announcement dated 7 October and published on 8 October 2026, the Federal Tax Authority presents guide TTGREG1 on Top-up Tax scope and registration.…</description></item><item><title>Zambia: the wheat-duty suspension remains subject to quotas</title><link>https://geotax-news.com/actualites/zm-ble-suspension-droits-ciblee</link><guid isPermaLink="true">https://geotax-news.com/actualites/zm-ble-suspension-droits-ciblee</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>ZRA presents the temporary customs-duty suspension under Statutory Instrument No. 65 of 2026 for certain wheat imports. According to its announcement of 11…</description><category>Zambia</category></item><item><title>South Africa: diesel refunds require a new registration</title><link>https://geotax-news.com/actualites/za-diesel-remboursement-inscription</link><guid isPermaLink="true">https://geotax-news.com/actualites/za-diesel-remboursement-inscription</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its announcement of 18 September 2026, SARS presents the move from registration linked to VAT to a dedicated diesel-refund system on eFiling. Existing…</description><category>South Africa</category></item><item><title>British Virgin Islands: the economic substance extension remains targeted</title><link>https://geotax-news.com/actualites/vg-substance-report-depot-groupe</link><guid isPermaLink="true">https://geotax-news.com/actualites/vg-substance-report-depot-groupe</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its notice of 13 July 2026, the International Tax Authority extends until further notice filing of certain economic substance returns affected by…</description><category>British Virgin Islands</category></item><item><title>Uruguay: tax stability opens a compensation route, not a filing exemption</title><link>https://geotax-news.com/actualites/uy-impot-minimum-stabilite-fiscale</link><guid isPermaLink="true">https://geotax-news.com/actualites/uy-impot-minimum-stabilite-fiscale</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Decree 206/026 requires entities within the domestic minimum top-up tax to comply with formal obligations and pay the tax. A tax-stability clause predating…</description><category>Uruguay</category></item><item><title>United States: applying to CAP is not admission to the programme</title><link>https://geotax-news.com/actualites/us-cap-candidature-controle-cooperatif</link><guid isPermaLink="true">https://geotax-news.com/actualites/us-cap-candidature-controle-cooperatif</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The IRS opens applications for the 2027 Compliance Assurance Process until 30 October 2026. The programme aims to identify and resolve tax issues with a…</description><category>United States</category></item><item><title>Taiwan: distinguishing advance payment from the provisional return</title><link>https://geotax-news.com/actualites/tw-acompte-impot-societes-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/tw-acompte-impot-societes-2026</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 11 September 2026, the Ministry of Finance recalls the period from 1 to 30 September for advance income tax payments by incorporated businesses with a…</description><category>Taiwan</category></item><item><title>Timor-Leste: filing early without confusing advice with a statutory deadline</title><link>https://geotax-news.com/actualites/tl-declaration-paiement-anticipe</link><guid isPermaLink="true">https://geotax-news.com/actualites/tl-declaration-paiement-anticipe</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its notice of 14 September 2026, the Autoridade Tributária encourages submission of forms and payment of monthly taxes between the first and tenth days of…</description><category>Timor-Leste</category></item><item><title>Thailand: signing the GloBE agreement prepares exchanges, without itself removing local filings</title><link>https://geotax-news.com/actualites/th-echange-informations-globe</link><guid isPermaLink="true">https://geotax-news.com/actualites/th-echange-informations-globe</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 15 September 2026, the Revenue Department announces signature of the multilateral competent authority agreement on exchange of GloBE information. The…</description><category>Thailand</category></item><item><title>Senegal: the charter accompanies the tax audit notice</title><link>https://geotax-news.com/actualites/sn-charte-verification-opposabilite</link><guid isPermaLink="true">https://geotax-news.com/actualites/sn-charte-verification-opposabilite</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The charter published by DGID recalls that, for audits covered by articles 579, 582 and 583 of the General Tax Code (CGI), the administration must send or…</description><category>Senegal</category></item><item><title>Slovakia: e-invoicing requires a traceable record of corrections</title><link>https://geotax-news.com/actualites/sk-facture-electronique-corrections</link><guid isPermaLink="true">https://geotax-news.com/actualites/sk-facture-electronique-corrections</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Slovak administration presents e-Faktúra as a change to invoice transmission from 1 January 2027, without replacing accounting principles. A structured…</description><category>Slovakia</category></item><item><title>Slovenia: the CRS extension requires reassessment of certain financial products</title><link>https://geotax-news.com/actualites/si-crs-comptes-numeriques</link><guid isPermaLink="true">https://geotax-news.com/actualites/si-crs-comptes-numeriques</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>FURS recalls that tax-procedure amendments effective from 1 January 2026 incorporate changes to the CRS and EU Directive 2023/2226. In particular, they…</description><category>Slovenia</category></item><item><title>Singapore: actual management of a business at the centre of a tax conviction</title><link>https://geotax-news.com/actualites/sg-gestion-effective-fraude-gst</link><guid isPermaLink="true">https://geotax-news.com/actualites/sg-gestion-effective-fraude-gst</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 7 September 2026, IRAS reports the conviction of a second-hand watch trader for income tax and GST offences. The business was registered in his son's name…</description><category>Singapore</category></item><item><title>Sweden: a correct proposal does not always remove the need for a property return</title><link>https://geotax-news.com/actualites/se-maison-valeur-fiscale</link><guid isPermaLink="true">https://geotax-news.com/actualites/se-maison-valeur-fiscale</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Skatteverket opens the assessment campaign for single-family homes. The document received determines the required action: a correct assessment proposal may…</description><category>Sweden</category></item><item><title>Seychelles: a banking request is no longer sufficient to obtain a TIN</title><link>https://geotax-news.com/actualites/sc-ibc-identifiant-bancaire</link><guid isPermaLink="true">https://geotax-news.com/actualites/sc-ibc-identifiant-bancaire</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its notice of 21 August 2026, the Seychelles Revenue Commission suspends issuance of Tax Identification Numbers to International Business Companies that do…</description><category>Seychelles</category></item><item><title>Solomon Islands: the tax programme under consultation does not bring VAT into force</title><link>https://geotax-news.com/actualites/sb-programme-reforme-fiscale</link><guid isPermaLink="true">https://geotax-news.com/actualites/sb-programme-reforme-fiscale</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The draft tax programme published by the Inland Revenue Division on 12 August 2026 sets out proposed priorities for 2026–2028. It includes work on…</description><category>Solomon Islands</category></item><item><title>Saudi Arabia: identifying businesses in Fatoora's twenty-fifth wave</title><link>https://geotax-news.com/actualites/sa-fatoora-vague25</link><guid isPermaLink="true">https://geotax-news.com/actualites/sa-fatoora-vague25</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 24 July 2026, ZATCA specifies that the twenty-fifth e-invoicing integration wave covers taxpayers whose VAT-taxable revenue exceeded SAR 187,500 in 2022…</description><category>Saudi Arabia</category></item><item><title>Serbia: freelance reporting depends on how the income is taxed</title><link>https://geotax-news.com/actualites/rs-freelances-declaration-trimestrielle</link><guid isPermaLink="true">https://geotax-news.com/actualites/rs-freelances-declaration-trimestrielle</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Serbian administration recalled that income for the second quarter of 2026 within the freelance self-assessment regime had to be reported and the…</description><category>Serbia</category></item><item><title>Romania: diesel relief depends on two cumulative indicators</title><link>https://geotax-news.com/actualites/ro-accise-gazole-mecanisme</link><guid isPermaLink="true">https://geotax-news.com/actualites/ro-accise-gazole-mecanisme</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Law No. 162 of 4 August 2026 establishes a temporary mechanism to reduce diesel excise. Its methodology is not based solely on higher pump prices: it combines…</description><category>Romania</category></item><item><title>Qatar: tax stamps are a condition for trading the tobacco products concerned</title><link>https://geotax-news.com/actualites/qa-tabac-timbres-fiscaux</link><guid isPermaLink="true">https://geotax-news.com/actualites/qa-tabac-timbres-fiscaux</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its news item of 10 September 2026, the General Tax Authority recalls that products subject to the tax-stamp system cannot be marketed without approved…</description><category>Qatar</category></item><item><title>Portugal: the ISP adjustment concerns specified fuels and territory</title><link>https://geotax-news.com/actualites/pt-isp-carburants-septembre</link><guid isPermaLink="true">https://geotax-news.com/actualites/pt-isp-carburants-septembre</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Portaria No. 430-A/2026/1 sets, from 14 September 2026, the unit amounts of ISP applicable to unleaded petrol and diesel on the mainland. The text specifies…</description><category>Portugal</category></item><item><title>Puerto Rico: providing bank details does not create entitlement to the tax cheque</title><link>https://geotax-news.com/actualites/pr-cheque-allegement-eligibilite</link><guid isPermaLink="true">https://geotax-news.com/actualites/pr-cheque-allegement-eligibilite</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Hacienda Circular 26-10 provides for automatic calculation of relief for 2025 after the return is processed, separately from any tax refund. Access to the…</description><category>Puerto Rico</category></item><item><title>Poland: the UPO acknowledgement distinguishes tax filing from mere transmission</title><link>https://geotax-news.com/actualites/pl-upo-preuve-depot</link><guid isPermaLink="true">https://geotax-news.com/actualites/pl-upo-preuve-depot</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Electronic transmission is not, by itself, filing of the return. The Polish administration states that the UPO is official proof of receipt; the reference…</description><category>Poland</category></item><item><title>Pakistan: digital customs assessment does not determine the value of goods</title><link>https://geotax-news.com/actualites/pk-evaluation-douaniere-dematerialisee</link><guid isPermaLink="true">https://geotax-news.com/actualites/pk-evaluation-douaniere-dematerialisee</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its announcement of 15 September 2025, the Federal Board of Revenue defends Faceless Customs Assessment, introduced in December 2024. It maintains that…</description><category>Pakistan</category></item><item><title>Philippines: tobacco seizures illustrate the risk of counterfeit tax stamps</title><link>https://geotax-news.com/actualites/ph-tabac-contrefacon-timbres</link><guid isPermaLink="true">https://geotax-news.com/actualites/ph-tabac-contrefacon-timbres</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 17 August 2026, the Philippine Department of Finance reports destruction of cigarettes and equipment seized in operations against illicit manufacture…</description><category>Philippines</category></item><item><title>Peru: suspending withholding does not remove the need to monitor income</title><link>https://geotax-news.com/actualites/pe-independants-suspension-acomptes</link><guid isPermaLink="true">https://geotax-news.com/actualites/pe-independants-suspension-acomptes</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>For 2026, SUNAT presents a procedure to suspend withholding and payments on account on fourth-category income. Access depends on income received and…</description><category>Peru</category></item><item><title>Panama: no local income does not exempt a company from registration</title><link>https://geotax-news.com/actualites/pa-societe-inactive-inscription-fiscale</link><guid isPermaLink="true">https://geotax-news.com/actualites/pa-societe-inactive-inscription-fiscale</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its RUC frequently asked questions, DGI specifies that a company entered in Panama's public registry must also register with the tax administration, even…</description><category>Panama</category></item><item><title>Oman: preparing for personal income tax without anticipating its application</title><link>https://geotax-news.com/actualites/om-impot-personnel-2028</link><guid isPermaLink="true">https://geotax-news.com/actualites/om-impot-personnel-2028</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Tax Authority presents Royal Decree No. 56/2025 introducing personal income tax, scheduled to enter into force at the beginning of 2028. It announces an…</description><category>Oman</category></item><item><title>New Zealand: the tax bill contains several reforms that remain proposals</title><link>https://geotax-news.com/actualites/nz-projet-fiscal-fbt-fif</link><guid isPermaLink="true">https://geotax-news.com/actualites/nz-projet-fiscal-fbt-fif</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Inland Revenue announces the introduction, on 10 September 2026, of the tax bill concerning, among other matters, annual rates for 2026–2027, simplification…</description><category>New Zealand</category></item><item><title>Niue: online filing remains separate from payment and tax assessment</title><link>https://geotax-news.com/actualites/nu-portail-declaration-paiement</link><guid isPermaLink="true">https://geotax-news.com/actualites/nu-portail-declaration-paiement</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Niue Taxation Office's announcement of 25 April 2024 presented the tax portal as an alternative to paper forms. The official services page, consulted…</description><category>Niue</category></item><item><title>Norway: the additional petroleum tax payment remains a payment on account</title><link>https://geotax-news.com/actualites/no-petrole-acomptes</link><guid isPermaLink="true">https://geotax-news.com/actualites/no-petrole-acomptes</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Norwegian administration announces additional payments of approximately 46 billion kroner for petroleum tax in 2026. This amount reflects an adjustment to…</description><category>Norway</category></item><item><title>Netherlands: the final assessment reveals differences from provisional tax</title><link>https://geotax-news.com/actualites/nl-impot-provisoire-definitif</link><guid isPermaLink="true">https://geotax-news.com/actualites/nl-impot-provisoire-definitif</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Belastingdienst has announced dispatch of the first final income tax assessments for 2025. Receiving one calls for reconciliation with amounts already…</description><category>Netherlands</category></item><item><title>Malaysia: the e-invoicing exemption threshold rises to three million ringgit</title><link>https://geotax-news.com/actualites/my-seuil-exemption-e-invois</link><guid isPermaLink="true">https://geotax-news.com/actualites/my-seuil-exemption-e-invois</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>HASiL's announcement of 30 August 2026 raises the e-invoicing exemption threshold from one to three million ringgit, effective from 1 September 2026.…</description><category>Malaysia</category></item><item><title>Mauritius: a targeted extension for the minimum tax return</title><link>https://geotax-news.com/actualites/mu-impot-minimum-report-declaration</link><guid isPermaLink="true">https://geotax-news.com/actualites/mu-impot-minimum-report-declaration</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>MRA's announcement of 28 August 2026 extends to 30 September 2026 the Domestic Minimum Top-up Tax filing and payment deadline for the multinational groups…</description><category>Mauritius</category></item><item><title>Mali: electronic stamp-duty payment is not issuance of tax clearance</title><link>https://geotax-news.com/actualites/ml-quitus-timbre-electronique</link><guid isPermaLink="true">https://geotax-news.com/actualites/ml-quitus-timbre-electronique</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Mali's DGI announces that stamp duty on tax clearance certificates must be paid electronically from 1 July 2026. It links this arrangement to the Minister of…</description><category>Mali</category></item><item><title>Marshall Islands: distinguishing CRS recommendations from banks' individual obligations</title><link>https://geotax-news.com/actualites/mh-crs-diligence-bancaire</link><guid isPermaLink="true">https://geotax-news.com/actualites/mh-crs-diligence-bancaire</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its announcement dated 7 August 2025, the Ministry of Finance states that the Marshall Islands are undergoing an assessment of Common Reporting Standard…</description><category>Marshall Islands</category></item><item><title>Monaco: tax-refund operators must substantiate export and monitor their authorisation</title><link>https://geotax-news.com/actualites/mc-detaxe-exportation-agrement</link><guid isPermaLink="true">https://geotax-news.com/actualites/mc-detaxe-exportation-agrement</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Sovereign Ordinance No. 12.056 of 23 July 2026 strengthens the obligations of tax-refund operators. In particular, it requires proof of export of goods for…</description><category>Monaco</category></item><item><title>Latvia: the flat customs charge is calculated per goods item</title><link>https://geotax-news.com/actualites/lv-douane-lignes-marchandises</link><guid isPermaLink="true">https://geotax-news.com/actualites/lv-douane-lignes-marchandises</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>VID explains that, since 1 July 2026, goods sold remotely from a third country in a consignment with a total intrinsic value not exceeding 150 euros are…</description><category>Latvia</category></item><item><title>Luxembourg: the new CRS schema depends on the submission date</title><link>https://geotax-news.com/actualites/lu-crs-schema-2027</link><guid isPermaLink="true">https://geotax-news.com/actualites/lu-crs-schema-2027</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Administration des contributions directes announces a new manual and the AEOI_LUX_V3.0 schema for CRS returns submitted from 1 January 2027. The manual…</description><category>Luxembourg</category></item><item><title>Sri Lanka: the date of payment realisation matters when remitting withholding taxes</title><link>https://geotax-news.com/actualites/lk-retenues-aout-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/lk-retenues-aout-2026</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Inland Revenue Department's notice concerning August 2026 withholding recalled that it had to be remitted by 15 September 2026. It covers Advance Income…</description><category>Sri Lanka</category></item><item><title>Cayman Islands: the CRS extension concerns two registration details</title><link>https://geotax-news.com/actualites/ky-crs-report-informations-limite</link><guid isPermaLink="true">https://geotax-news.com/actualites/ky-crs-report-informations-limite</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>In its notice of 31 March 2026, DITC distinguishes registration, CRS and FATCA reporting, and CRS Compliance Form deadlines for calendar year 2025. These…</description><category>Cayman Islands</category></item><item><title>Cambodia: the significance of signing the tax agreement with Myanmar</title><link>https://geotax-news.com/actualites/kh-accord-fiscal-myanmar</link><guid isPermaLink="true">https://geotax-news.com/actualites/kh-accord-fiscal-myanmar</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Public agency AKP reports the signature, on 11 September 2026, of an agreement between Cambodia and Myanmar addressing double taxation of income and tax…</description><category>Cambodia</category></item><item><title>Italy: the otto per mille allocates collective tax revenue</title><link>https://geotax-news.com/actualites/it-otto-per-mille-affectation</link><guid isPermaLink="true">https://geotax-news.com/actualites/it-otto-per-mille-affectation</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The official statistics published for 2026 payments concern the otto per mille calculated from 2022 income. This lag must be preserved when reading the…</description><category>Italy</category></item><item><title>Iceland: the 21 September deadline concerns company returns for financial year 2025</title><link>https://geotax-news.com/actualites/is-declaration-personnes-morales</link><guid isPermaLink="true">https://geotax-news.com/actualites/is-declaration-personnes-morales</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Skatturinn sets 21 September 2026 as the filing deadline for the 2026 return for legal entities, covering their 2025 activity. The year in the form's name…</description><category>Iceland</category></item><item><title>Hong Kong: the Slovenia treaty remains subject to ratification procedures</title><link>https://geotax-news.com/actualites/hk-signature-convention-slovenie</link><guid isPermaLink="true">https://geotax-news.com/actualites/hk-signature-convention-slovenie</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Inland Revenue Department's announcement of 4 September 2026 reports the signature of a tax treaty with Slovenia. It presents an allocation of taxing…</description><category>Hong Kong</category></item><item><title>Guyana: voluntary VAT registration requires demonstrable business activity</title><link>https://geotax-news.com/actualites/gy-tva-inscription-volontaire</link><guid isPermaLink="true">https://geotax-news.com/actualites/gy-tva-inscription-volontaire</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Guyana Revenue Authority's information sheet distinguishes compulsory VAT registration from voluntary registration under section 11 of the VAT Act. Below…</description><category>Guyana</category></item><item><title>Greece: ENFIA relief requires examination of both the home and its locality</title><link>https://geotax-news.com/actualites/gr-enfia-residence-principale</link><guid isPermaLink="true">https://geotax-news.com/actualites/gr-enfia-residence-principale</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Decision A.1063 provides, for ENFIA 2026, a 50% reduction on rights relating to the principal residence of individuals who are Greek tax residents on 1…</description><category>Greece</category></item><item><title>Georgia: exceeding the VAT threshold takes effect from the triggering transaction</title><link>https://geotax-news.com/actualites/ge-seuil-immatriculation-tva</link><guid isPermaLink="true">https://geotax-news.com/actualites/ge-seuil-immatriculation-tva</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Subject to its special regimes, article 165 of the Georgian Tax Code requires a VAT registration application within two working days of exceeding GEL 100,000…</description><category>Georgia</category></item><item><title>United Kingdom: a Childcare service failure may support a compensation claim</title><link>https://geotax-news.com/actualites/gb-childcare-compensation</link><guid isPermaLink="true">https://geotax-news.com/actualites/gb-childcare-compensation</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>HMRC provides a compensation route where a technical incident prevented access to Tax-Free Childcare. Where childcare costs were paid without the expected…</description><category>United Kingdom</category></item><item><title>France: certification for renovation works</title><link>https://geotax-news.com/actualites/france-certification-renovation</link><guid isPermaLink="true">https://geotax-news.com/actualites/france-certification-renovation</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The BOFiP publication of 9 September 2026 clarifies the guidance on renovation works following public consultation. We note that certification on the…</description><category>France</category></item><item><title>Micronesia: the refund-cheque announcement is not individual approval</title><link>https://geotax-news.com/actualites/fm-remboursements-impot-2025</link><guid isPermaLink="true">https://geotax-news.com/actualites/fm-remboursements-impot-2025</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 3 July 2026, the Customs and Tax Administration announced that income tax refund cheques for tax year 2025 were available at its local offices. Cheques are…</description><category>Micronesia</category></item><item><title>Fiji: using an agent does not by itself eliminate the importer's customs risk</title><link>https://geotax-news.com/actualites/fj-importateur-preuve-douaniere</link><guid isPermaLink="true">https://geotax-news.com/actualites/fj-importateur-preuve-douaniere</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The investigation-capacity strengthening announced by FRCS in September 2026 prompts a practical reminder from its guidance for commercial importers. A…</description><category>Fiji</category></item><item><title>Finland–France: private pensions require examination of the grandfathering clause</title><link>https://geotax-news.com/actualites/fi-pensions-france-2027</link><guid isPermaLink="true">https://geotax-news.com/actualites/fi-pensions-france-2027</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>According to Vero, the France–Finland treaty will apply from 1 January 2027, following its entry into force on 28 August 2026. For a Finnish non-government…</description><category>Finland</category></item><item><title>European Union: the VAT consultation does not yet change deduction rights</title><link>https://geotax-news.com/actualites/eu-tva-economie-circulaire</link><guid isPermaLink="true">https://geotax-news.com/actualites/eu-tva-economie-circulaire</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 10 September 2026, the European Commission opened a consultation on VAT and the circular economy. Three subjects are expressly covered: second-hand goods…</description><category>European Union</category></item><item><title>Spain: La Palma relief for 2026 changes withholding from 10 September</title><link>https://geotax-news.com/actualites/es-la-palma-retenues-2026</link><guid isPermaLink="true">https://geotax-news.com/actualites/es-la-palma-retenues-2026</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>AEAT states that taxpayers habitually and effectively resident in La Palma benefit, for 2026, from the extension of the tax deduction applied by reference to…</description><category>Spain</category></item><item><title>United Arab Emirates: the Corporate Tax filing deadline</title><link>https://geotax-news.com/actualites/emirats-echeance-declarative</link><guid isPermaLink="true">https://geotax-news.com/actualites/emirats-echeance-declarative</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>For Taxable Persons whose financial year ended on 31 December 2025, the FTA's announcement of 2 September 2026 recalls the deadline of 30 September 2026 for…</description><category>United Arab Emirates</category></item><item><title>Estonia: the duty on small consignments depends on the customs declaration</title><link>https://geotax-news.com/actualites/ee-petits-envois-date-declaration</link><guid isPermaLink="true">https://geotax-news.com/actualites/ee-petits-envois-date-declaration</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Since 1 July 2026, the Estonian administration describes a flat duty of three euros per goods line for goods sold remotely from a third country in a…</description><category>Estonia</category></item><item><title>Ecuador: updating projected expenditure to adjust withholding</title><link>https://geotax-news.com/actualites/ec-salaries-projection-depenses</link><guid isPermaLink="true">https://geotax-news.com/actualites/ec-salaries-projection-depenses</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>SRI recalls that employees whose income, dependants or projected expenditure have changed may submit a second update of the personal expenditure form to their…</description><category>Ecuador</category></item><item><title>Dominican Republic: the tax score indicates the status of monitored obligations</title><link>https://geotax-news.com/actualites/do-scoring-portee-conformite</link><guid isPermaLink="true">https://geotax-news.com/actualites/do-scoring-portee-conformite</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>DGII announces the extension of Scoring Tributario to small and medium-sized enterprises. Available in the Oficina Virtual, this indicator enables taxpayers…</description><category>Dominican Republic</category></item><item><title>Dominica: the company return is tied to the financial year-end</title><link>https://geotax-news.com/actualites/dm-societes-declaration-cloture</link><guid isPermaLink="true">https://geotax-news.com/actualites/dm-societes-declaration-cloture</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Inland Revenue Division's corporate income tax information sheet provides for filing within three months of the end of the financial year. The company's…</description><category>Dominica</category></item><item><title>Denmark: foreign subcontracting may expose the customer to withholding liability</title><link>https://geotax-news.com/actualites/dk-sous-traitants-retenues</link><guid isPermaLink="true">https://geotax-news.com/actualites/dk-sous-traitants-retenues</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The checks reported by Skattestyrelsen on 4 September 2026 draw attention to services performed in Denmark by foreign workers. The administration identifies…</description><category>Denmark</category></item><item><title>Germany: another entity's Pillar Two filing does not provide unconditional relief</title><link>https://geotax-news.com/actualites/de-pillar2-depot-delegue</link><guid isPermaLink="true">https://geotax-news.com/actualites/de-pillar2-depot-delegue</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Section 75 of the Mindeststeuergesetz requires the German entities concerned to submit the minimum tax report to the BZSt. One entity may report for the…</description><category>Germany</category></item><item><title>Czechia: EET 2.0 targets payments involving customer contact, with reduced reporting</title><link>https://geotax-news.com/actualites/cz-eet-encaissements-contact</link><guid isPermaLink="true">https://geotax-news.com/actualites/cz-eet-encaissements-contact</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The EET 2.0 system presented by the Czech administration concerns recording payments made in contact between the customer and the business. The announced…</description><category>Czechia</category></item><item><title>Curaçao: automatic cancellation concerns assessments issued in error</title><link>https://geotax-news.com/actualites/cw-annulation-rappels-mai</link><guid isPermaLink="true">https://geotax-news.com/actualites/cw-annulation-rappels-mai</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Curaçao Belastingdienst states that certain business taxpayers wrongly received additional assessments with penalties for May 2026 concerning turnover…</description><category>Curaçao</category></item><item><title>Colombia: distinguishing the Buenaventura customs proposal from an established extension</title><link>https://geotax-news.com/actualites/co-buenaventura-projet-delais-douaniers</link><guid isPermaLink="true">https://geotax-news.com/actualites/co-buenaventura-projet-delais-douaniers</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The draft circulated by DIAN on 14 September 2026 envisages suspending certain customs time limits within Buenaventura's territorial jurisdiction until 2…</description><category>Colombia</category></item><item><title>China: ending the dividend exemption for foreign individuals</title><link>https://geotax-news.com/actualites/cn-dividendes-personnes-etrangeres</link><guid isPermaLink="true">https://geotax-news.com/actualites/cn-dividendes-personnes-etrangeres</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>Joint Announcement No. 27 of 2026 by the Ministry of Finance and the tax administration subjects dividends received by foreign individuals from…</description><category>China</category></item><item><title>Chile: reporting creators' income is the responsibility of the platforms concerned</title><link>https://geotax-news.com/actualites/cl-plateformes-declaration-createurs</link><guid isPermaLink="true">https://geotax-news.com/actualites/cl-plateformes-declaration-createurs</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>SII Resolution No. 113 introduces annual return No. 1965 from tax year 2027. It covers operators domiciled or resident in Chile that, through digital…</description><category>Chile</category></item><item><title>Switzerland: FATCA group requests open a period for submitting observations</title><link>https://geotax-news.com/actualites/ch-fatca-observations</link><guid isPermaLink="true">https://geotax-news.com/actualites/ch-fatca-observations</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 14 September 2026, the Federal Tax Administration published new notifications of FATCA group requests. These notifications concern administrative…</description><category>Switzerland</category></item><item><title>Brazil: travellers must classify their goods before applying an allowance</title><link>https://geotax-news.com/actualites/br-bagages-finalite-commerciale</link><guid isPermaLink="true">https://geotax-news.com/actualites/br-bagages-finalite-commerciale</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Receita Federal guide distinguishes goods carried by a traveller from those that can actually be treated as baggage. That classification requires a…</description><category>Brazil</category></item><item><title>Belgium: the cross-border VAT exemption requires compliance with two turnover ceilings</title><link>https://geotax-news.com/actualites/be-franchise-transfrontiere</link><guid isPermaLink="true">https://geotax-news.com/actualites/be-franchise-transfrontiere</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The SME scheme allows a business established in Belgium to benefit from a VAT exemption in another Member State. Exemption for those transactions comes with…</description><category>Belgium</category></item><item><title>Azerbaijan: consumer VAT refunds remain limited to eligible purchases</title><link>https://geotax-news.com/actualites/az-remboursement-tva-consommateurs</link><guid isPermaLink="true">https://geotax-news.com/actualites/az-remboursement-tva-consommateurs</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The report published on 9 September 2026 by the Azerbaijani tax service confirms the application of the ƏDV geri al mechanism in Nakhchivan. It refunds…</description><category>Azerbaijan</category></item><item><title>Australia: the tax proposal would extend the look-back period for the principal asset test</title><link>https://geotax-news.com/actualites/au-projet-preponderance-immobiliere</link><guid isPermaLink="true">https://geotax-news.com/actualites/au-projet-preponderance-immobiliere</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The proposal submitted by the Australian Treasury for consultation from 10 to 24 April 2026 would change the taxation of non-residents' capital gains on…</description><category>Australia</category></item><item><title>Argentina: employment regularisation requires an ongoing relationship</title><link>https://geotax-news.com/actualites/ar-emploi-regularisation-conditions</link><guid isPermaLink="true">https://geotax-news.com/actualites/ar-emploi-regularisation-conditions</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>ARCA presents the Régimen de Promoción del Empleo Registrado as a scheme for private employers regularising undeclared or under-declared employees. Its…</description><category>Argentina</category></item><item><title>Albania: online trade checks examine the full reporting chain</title><link>https://geotax-news.com/actualites/al-commerce-en-ligne-controle</link><guid isPermaLink="true">https://geotax-news.com/actualites/al-commerce-en-ligne-controle</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>The Albanian administration is targeting online commerce and services through a sectoral compliance plan. The announced checks are not limited to whether a…</description><category>Albania</category></item><item><title>Andorra: proposed diesel relief makes reimbursement conditional on passing it on</title><link>https://geotax-news.com/actualites/ad-gasoil-remboursement-projet</link><guid isPermaLink="true">https://geotax-news.com/actualites/ad-gasoil-remboursement-projet</guid><pubDate>Sun, 20 Sep 2026 18:18:04 GMT</pubDate><description>On 15 September 2026, the Andorran Government announced an amendment to Law 15/2026 intended to increase diesel relief. The mechanism presented consists of a…</description><category>Andorra</category></item></channel></rss>