VAT Weekly — Jun 15 – Jun 21, 2026

VAT in Brazil Enters Its Decisive Stretch

Brazil is in the middle of replacing one of the most complicated tax systems in the world, and the next ten weeks are when this change stops being theoretical for most businesses. The idea of folding Brazil's tangle of federal, state and municipal consumption taxes into a centralised VAT has been around for years — a first version surfaced back in 2020, when the government proposed swapping the old PIS/Cofins contributions for a single federal levy.

Chile1 article

Chile Six Months Into 2026: Enforcement Strengthens While Major VAT Changes Remain Limited

Six months into 2026, Chile’s VAT landscape is defined less by new legislation than by the continued implementation of frameworks introduced in previous years. The most important developments involve the maturation of the country’s cross-border digital VAT regime, the gradual modernization of domestic e-invoicing infrastructure, and a broader tax reform proposal that remains focused primarily on income tax rather than indirect taxation.

Costa Rica1 article

Policy Development·Jun 15

Costa Rica Moves Toward a Lower VAT Rate and Expanded Digital Controls

Costa Rica’s VAT system may be heading toward its most significant change since VAT was extended to cross-border digital services in 2020. A bill currently before the Legislative Assembly would reduce the standard VAT rate from 13% to 10%, but only if the benefit is demonstrably passed through to consumers. At the same time, the proposal would make electronic invoicing mandatory as part of the mechanism used to verify compliance.

Egypt1 article

Egypt's Tax Authority Proposes VAT Refund Period Reductions

The Egyptian Tax Authority (ETA) has announced that proposed amendments to the VAT law — currently under discussion in Egypt's House of Representatives.

Ethiopia1 article

Ethiopia's Parliament Approves Revised Customs Proclamation, Granting Vehicle Seizure Powers and Redirecting Proceeds to Customs Capacity Building

The amended law was adopted during the House's 24th regular session on 9 June 2026, passed by majority vote with two abstentions, and is now in force as Proclamation No. 1425/2018.

Ghana1 article

Ghana Rolls Out Sweeping VAT Reform; Automated Tax on Online Purchases Set for August 2026

Ghana's overhaul of its Value Added Tax regime, which took effect 1 January 2026 under the VAT Act, 2025 (Act 1151), is entering a new phase, with the Ghana Revenue Authority (GRA) preparing to extend automated VAT collection to online purchases and digital transactions from August 2026.

Kenya1 article

Manufacturers Warn Finance Bill 2026 VAT Changes Could Raise Phone and Electric Motorcycle Prices in Kenya

The Kenya Association of Manufacturers (KAM) has warned that proposed VAT changes in the Finance Bill 2026, currently before Parliament, could increase the cost of mobile phones, electric motorcycles, and other digital devices, according to a report by Dawan Africa.

Morocco1 article

Policy Development·Jun 18

Morocco Launches VAT Platform Targeting Netflix, Google, Meta, Airbnb, Uber and Other Foreign Digital Service Providers

Major international platforms operating in Morocco — including Netflix, Spotify, Google, Meta (Facebook, Instagram), Airbnb, and Uber — must now comply with these new tax obligations. The DGI's platform, called "Taxation on Digital Services," is accessible through the tax administration's SIMPL portal, allowing these companies to declare their Moroccan turnover and pay the corresponding VAT.

Tanzania2 articles

Law & Regulation·Jun 18

Tanzania's 2026/27 Budget Overhauls VAT Exemptions Across Multiple Sectors

Tanzania has unveiled a sweeping set of VAT changes as part of its 2026/27 budget, presented to parliament on 11 June 2026 by Finance Minister Ambassador Khamis Mussa Omar. The measures span new exemptions, exemption extensions, structural reforms to refunds and deferrals, and a handful of exemption withdrawals — with all VAT changes combined expected to reduce government revenue by a net 26.6 million shillings.

Tanzania Plans VAT Exemption for Affordable Housing

Tanzania is moving to exempt affordable housing construction from VAT, with the relief applying to projects valued at no more than 50 million Tanzanian shillings.

Uganda1 article

Uganda's Parliament Approves VAT Threshold Increase, Extends Deferment to Iron Ore Inputs in FY2026/27 Budget

The VAT changes sit within a broader Domestic Revenue Mobilisation Strategy, with overall domestic revenue projected to rise from Shs 35.7 trillion in FY 2025/26 to Shs 45.6 trillion in FY 2026/27.

Uruguay1 article

Policy Development·Jun 19

Uruguay VAT Six Months Into 2026

Six months into 2026, Uruguay's VAT landscape is moving across five areas: a layered set of tourism-sector incentives that just got renewed again, the completed maturation of the country's electronic fiscal document system, a new incentive package for large-scale construction, a routine annual recalibration of minimum advance payments, and a tax ruling clarifying how VAT applies to cross-border digital subscriptions. Taken together, the developments provide a useful snapshot of Uruguay's indirect tax environment at midyear.

Angola1

Compliance Update·Jun 19

Angola Tightens Corporate Registration and Compliance Controls Through Accountant Oversight

Argentina1

Argentina Moves to Confirm VAT Shield Scope as Fiscal Innocence Law Amendment Advances

Belgium1

Law & Regulation·Jun 15

Belgium Mandates New Certified Cash Register System (GKS 2.0) from 1 July 2026

Brazil1

VAT in Brazil Enters Its Decisive Stretch

Chile1

Chile Six Months Into 2026: Enforcement Strengthens While Major VAT Changes Remain Limited

Costa Rica1

Policy Development·Jun 15

Costa Rica Moves Toward a Lower VAT Rate and Expanded Digital Controls

Egypt1

Egypt's Tax Authority Proposes VAT Refund Period Reductions

The Egyptian Tax Authority (ETA) has announced that proposed amendments to the VAT law — currently under discussion in Egypt's House of Representatives.

Ethiopia1

Ethiopia's Parliament Approves Revised Customs Proclamation, Granting Vehicle Seizure Powers and Redirecting Proceeds to Customs Capacity Building

The amended law was adopted during the House's 24th regular session on 9 June 2026, passed by majority vote with two abstentions, and is now in force as Proclamation No. 1425/2018.

Ghana1

Ghana Rolls Out Sweeping VAT Reform; Automated Tax on Online Purchases Set for August 2026

Kenya1

Manufacturers Warn Finance Bill 2026 VAT Changes Could Raise Phone and Electric Motorcycle Prices in Kenya

Morocco1

Policy Development·Jun 18

Morocco Launches VAT Platform Targeting Netflix, Google, Meta, Airbnb, Uber and Other Foreign Digital Service Providers

Tanzania2

Law & Regulation·Jun 18

Tanzania's 2026/27 Budget Overhauls VAT Exemptions Across Multiple Sectors

Tanzania Plans VAT Exemption for Affordable Housing

Tanzania is moving to exempt affordable housing construction from VAT, with the relief applying to projects valued at no more than 50 million Tanzanian shillings.

Uganda1

Uganda's Parliament Approves VAT Threshold Increase, Extends Deferment to Iron Ore Inputs in FY2026/27 Budget

The VAT changes sit within a broader Domestic Revenue Mobilisation Strategy, with overall domestic revenue projected to rise from Shs 35.7 trillion in FY 2025/26 to Shs 45.6 trillion in FY 2026/27.

Uruguay1