#vat
Value-added tax registration thresholds, simplified VAT regimes, input-VAT offsets, and VAT recordkeeping for businesses
Moldova lifted its VAT registration threshold to MDL 1.7 million on March 1, 2026, and B2B e-Factura became mandatory October 1. What changes for small sellers.
Spain pushed Verifactu to July 1, 2027 for autónomos — but certified billing software, QR codes and hash-chained invoices are still coming. Prepare now.
Armenia taxes small traders 10% of gross turnover and manufacturers 7%, and since September 2026 every invoice must precede the goods — the compliance playbook.
Lithuania's small-business tax rose to 7% in 2026 and the 9% VAT rate is gone — recompute advance payments and fix invoice templates before year-end.
Slovenia's 2026 reforms lift normiranci ceilings to €150,000/€70,000 with new progressive tiers — what freelancers owe and the year-end moves to make.
Dominican micro and small businesses must issue DGII-validated e-CFs from Nov 15, 2026 — the five setup steps, the penalties, and the ITBIS withholding perk.
US companies can reclaim EU VAT on hotels, conferences, and trade shows under the 13th Directive — if reciprocity holds and you beat the June 30 deadline.
Since June 1, 2026, SUNAT makes new RUC registrants electronic issuers the day they register — set up facturas, boletas and SIRE before your first sale.
Luxembourg's 2026 package adds a 20% start-up investor credit, lifts pension contributions to 8.5% each, and keeps the €50,000 VAT SME exemption.
Maldives TGST rose to 17% on 1 July 2025 and reaches foreign sellers on 1 Oct 2026 — how guesthouses keep TGST, Green Tax and MIRA 206 returns right.
Nigerian firms with ₦1–5 billion turnover must clear B2B invoices on the NRS MBS platform since July 1, 2026; enforcement and penalties begin in Q1 2027.
Seychelles' 2026 Voluntary Disclosure Programme waives penalties and prosecution for unpaid tax, but not interest — and eligibility ends once SRC audits you.
