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THE DOCUMENTS BEHIND THE ANALYSES

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92 distinct documents cited across 74 analyses. Find the issuing institution, open the document and return to the analysis that uses it.

This directory reflects the citations in this edition. It does not promise complete coverage or active monitoring of every institution. Source titles are preserved as cited.

Europe

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Latest analyses

Saudi Arabia

Saudi Arabia VAT by 31 October and the limits of penalty relief

ZATCA’s reminder of 20 October concerns VAT returns for September and the third quarter of 2026. The announced deadline is 31 October. Businesses should confirm their actual filing period, reconcile the return figures and arrange payment separately. The initiative cancelling certain penalties, extended until 31 December 2026, does not postpone that deadline. Its temporal exclusions prevent businesses from treating the programme as general protection for returns that are now becoming due.

British Virgin Islands

BVI CRS XML 3 and preparation for 2027 reporting

The BVI CRS transition requires a distinction between the effective date of the amended standard, the portal’s file format change and historical corrections. Financial institutions should reconcile their data, classifications and reporting files. The 2026 Act also contains a targeted transitional provision for certain roles of reportable persons. Installing updated software therefore does not, by itself, establish tax compliance. The operational plan should address both the legal classification of accounts and the technical handling of filings.

Slovenia

Slovenia: 2026 CBAM compliance already requires secure emissions, verification and cash planning

The update published by Slovenia’s Financial Administration on 13 October 2026 brings together several milestones for the definitive CBAM regime. The 50-tonne threshold remains unchanged after the Commission’s assessment, but it is neither a free band for the first tonnes nor a reason to defer preparation. Importers must also choose between verified actual emissions and retrospectively corrected default values, then link each 2026 import to the applicable quarterly certificate price before the first declaration and surrender in 2027.

Belgium

Belgium: the future QDMTT deadline remains conditional on publication of the law

On 12 October 2026, the Belgian tax administration announced that a draft law would extend the filing deadline for the Qualified Domestic Minimum Top-up Tax return to fifteen months, with an eighteen-month transition for fiscal years beginning no later than 31 December 2024. The text adopted in committee on 2 October is not yet in force. Until publication in the Belgian Official Gazette, groups must distinguish the current statutory deadline, the administrative extension to 31 October 2026 and the proposed future timetable.

Oman

Oman expands the lists of goods subject to 0% VAT from 1 October

Three Oman Tax Authority decisions published in the Official Gazette on 27 September 2026 establish or update the lists of food, human healthcare and veterinary products eligible for the 0% VAT rate. They have applied since 1 October. The relief is not a general exemption: customs classification and, for medical categories, clearance by the competent authority remain decisive. Businesses should therefore update their product master data on an item-by-item basis rather than applying an automated category-wide change.

Portugal

Portugal adjusts petrol and diesel ISP rates on 12 October

Portaria No 451-A/2026/1 changes the unit ISP rates applying in mainland Portugal to unleaded petrol and road diesel from 12 October 2026. Compared with the rates effective from 5 October, petrol decreases by EUR 8.67 per 1,000 litres and diesel increases by EUR 0.73. Those tax differences do not determine the pump price: product classification, timing, stocks and the invoicing chain must be reviewed separately before any operational or retrospective adjustment.

European Union

Panama and Viet Nam move out of Annex I of the EU tax list

On 9 October 2026, the Council of the European Union adopted a revision of its list of non-cooperative jurisdictions for tax purposes. Panama and Viet Nam move to Annex II pending an in-depth Global Forum review. The change calls for a review of affected transactions, but does not automatically remove a withholding tax, a control or a reporting obligation. This analysis distinguishes the adopted decision, its official publication and the rules that must be checked for each transaction.

European Union

EU VAT: anti-fraud reverse charge could run until 2030

The Commission proposes extending two temporary VAT anti-fraud tools until 30 June 2030: the targeted reverse charge under Article 199a and the Quick Reaction Mechanism under Article 199b. COM(2026) 515 has not yet been adopted and does not, by itself, change any invoice. Current EU law sets the expiry at 31 December 2026. Businesses should monitor the Council process, national choices and the transition to VAT in the Digital Age.

United Arab Emirates

UAE: preparing for Top-up Tax registration

The FTA’s guide to the scope of Top-up Tax calls for large groups to review their registration obligations. For relevant entities whose fiscal year ended before 30 April 2026, the application must be submitted by 30 November 2026. Testing consolidated revenue, identifying taxable entities and applying transitional rules therefore comes before calculating the tax. A nil amount payable does not, by itself, remove the registration requirement.