Compendium · Changelog
Changelog
Rule changes found in official sources and the pages they touched. Newest first. Not tax or legal advice.
- 2026-11-02 · General: Add Republic of the Congo (CG), Mauritius (MU) and Morocco (MA). Ghana (GH): GRA RTVAT scope covers already-registered non-resident suppliers, who must show VAT-exclusive prices and tell customers VAT is charged at payment. Deloitte’s 28 October 2026 note that registered suppliers are excluded does not control; the GRA RTVAT FAQ does. Sources: ARPCE Digital VAT portal · KPMG TaxNewsFlash, 2026-10-30 — Republic of the Congo (secondary) · MRA — VAT on digital or electronic services from foreign suppliers · MRA — Guide_ForeignSupplier.pdf · MRA — Notes_ForeignSupplier.pdf · H24info with MAP, 2026-05-15 — Morocco DGI communiqué (secondary) · GRA — Real-Time VAT (RTVAT) FAQ, October 2026 · Deloitte tax@hand, 2026-10-28 (secondary; registered-supplier exclusion not followed)
- 2026-10-30 · Algeria: New Algeria page: the draft 2027 Finance Bill would make non-resident platforms selling remote digital services register electronically, collect VAT (19% standard) and file quarterly, with no threshold and four customer-location presumptions. Proposed, not law; no effective date in the draft. Effective Proposed (draft 2027 Finance Bill; no effective date). Sources: KPMG TaxNewsFlash, 2026-10-14 — Algeria draft 2027 Finance Bill (secondary; official bill text not yet posted on mf.gov.dz) · Algérie Eco, 2026-10-10 — PLF 2027 draft provisions (secondary)
- 2026-10-29 · General: How to register (GCC + rest of Asia-Pacific): AE, BH, OM, QA, SA, IL, NZ, HK, TW, KZ, AM, UZ — self-register, steps/portals, documents, processing/fees (SLA gaps called out), service firms.
- 2026-10-29 · General: How to register (Lao-relevant markets): TH, VN, ID, MY, PH, SG, JP, KR, AU, IN, EU OSS, GB, CH, NO — self-register, steps with portal URLs, documents, processing/fees, live-checked service firms.
- 2026-10-29 · General: Albania: How to register upgraded to actionable standard (self-register, steps with portal URLs, documents/apostille/age limits, fees, service firms).
- 2026-10-29 · General: Align compendium with botchannels-app PRs #5–#6: mark ID/MY/KZ/ZW/IS/KE/PH/VN and AE/BH/OM/TZ/UG/RS/AL/PE/UY/RW as engine-pending; correct Uganda threshold to UGX 300m; add Rwanda page; clarify Qatar has no VAT.
- 2026-10-29 · General: Replace generic 'as required / verify' filler with sourced specifics on Albania (model) and major B2C digital-VAT markets; deepen EU OSS shared facts on all member pages; add self-hosted flags and locator maps on country pages.
- 2026-10-29 · General: Replace generic 'as required / verify' filler with sourced specifics on Albania (model) and major B2C digital-VAT markets; deepen EU OSS shared facts on all member pages; add self-hosted flags and locator maps on country pages.
- 2026-10-29 · Thailand: Cabinet approved keeping VAT at 7% until 30 Sep 2027. Page corrected to the official THB 1.8M e-service registration threshold (it wrongly said from first sale). Effective 2026-10-28 (rate decision). Sources: Thai PRD — Cabinet extends 7% VAT to 30 Sep 2027 (2026-10-28) · Revenue Department — Guide on VAT on electronic services (2nd ed.)
- 2026-10-29 · Ghana: GRA real-time VAT (Sentinal): Ghana-issued card, mobile-money and wallet providers withhold VAT at payment on non-resident digital services. Nil registration threshold recorded. Effective 2026-10-15. Sources: GRA — Sentinal real-time VAT on cross-border digital services · KPMG TaxNewsFlash, 2026-10-21 (secondary)
- 2026-10-29 · India: E-invoicing extended to business buyers' reverse-charge self-invoices for imported services (turnover of ₹5 crore or more). No change for consumer (OIDAR) supplies. Effective 2027-01-01. Sources: GSTN e-Invoice advisory on RCMIMP self-invoices, 2026-10-28 · CGST Notification 04/2026–Central Tax, 2026-10-26 (text via TaxGuru)
- 2026-10-29 · Trinidad and Tobago: New page. The 2027 Budget proposes VAT on digital services from non-resident providers with simplified registration. Proposal only. Effective 2027-03-01 (proposed). Sources: Ministry of Finance — Budget Statement 2027 (12 Oct 2026), measure 5 · vatcalc, 2026-10-14 (secondary, for the 12.5% rate)