GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
European Union · Proposed legislation
EU Commission proposes keeping VAT reverse-charge anti-fraud tools to 2030
On 1 October 2026, the European Commission adopted COM(2026) 515, proposing to extend the EU’s optional VAT reverse-charge mechanism for specified fraud-sensitive supplies and its Quick Reaction Mechanism until 30 June 2030.
Romania · Enacted legislation
Romania expands VAT-refund risk screening under Order 1,123/2026
On 28 September 2026, Romania published ANAF Order 1,123/2026, expanding the fiscal-risk screening applied to VAT refund returns under ANAF Order 352/2022.
Qatar · Administrative guidance
Qatar moves sweetened-drink laboratory certificates into Dhareeba
On 7 September 2026, Qatar’s General Tax Authority announced that laboratory analysis certificates used to register sweetened drinks will move to electronic approval through Dhareeba from 1 November 2026.
Germany · International tax development
EU Commission challenges Germany’s VAT treatment of credit-management services
On 1 October 2026, the European Commission sent Germany a letter of formal notice challenging its VAT treatment of credit-management and credit-guarantee-management services.
European Union · Court decision
EU General Court rejects late invoices for triangular VAT simplification
On 7 October 2026, the EU General Court ruled in case T-773/25 that invoices first adding the required reverse-charge wording years after a supply cannot activate the triangular-transaction VAT simplification for that supply.
Poland · Enacted legislation
Poland restores 8% motor-fuel VAT and cuts excise through December 2026
On 2 October 2026, Poland’s Minister of Finance and Economy published two regulations reducing VAT and excise on qualifying motor fuels for 3 October to 31 December 2026, including fuel imported into Poland.
India · Proposed legislation
India’s GST Council recommends refund, export and compliance reforms
On 8 October 2026, India’s GST Council recommended a broad package of GST amendments covering refunds, input tax credits, cross-border supplies, registration, enforcement and e-invoicing.
Germany · Court decision
Germany’s BFH broadens the VAT-group financial-integration test
On 8 October 2026, Germany’s Federal Fiscal Court published judgment V R 36/24, confirming that management control can support VAT-group financial integration even where a majority shareholder lacks the qualified voting majority required by the subsidiary’s constitution.
European Union · Proposed legislation
EU proposes extending anti-fraud VAT reverse charges to June 2030
On 1 October 2026, the European Commission proposed COM(2026) 515 final to extend two targeted VAT anti-fraud mechanisms until 30 June 2030. The proposal would preserve national reverse-charge options while the EU prepares its cross-border digital reporting system.
Uruguay · Enacted legislation
Uruguay extends tourism VAT relief to April 2027
On 8 October 2026, Uruguay published Decree No. 235/026, extending the nine-percentage-point VAT reduction for qualifying electronically paid tourism services until 30 April 2027. Hospitality, vehicle-hire and payment groups retain the existing relief and its documentation requirements.
United Arab Emirates · Administrative guidance
UAE clarifies metal-scrap VAT reverse charge and recovery risk
On 2 October 2026, the UAE Federal Tax Authority issued VATP047, clarifying the metal-scrap reverse charge and the risk of losing input VAT recovery when buyers fail to provide declarations before supply.
United Arab Emirates · Enacted legislation
UAE VAT changes: employee expenses and supplier verification
On 28 September 2026, the UAE Federal Tax Authority published Decision 17 of 2026 on employee-expense VAT recovery, ahead of its 1 October start alongside wider VAT recovery and supplier-verification changes.