Nomadic Tax Institute
Publicly sourced cross-border tax developments. Dates, status and scope are shown separately so they can be read in context.
2638 updates
Status requires verification
Provides detailed administrative guidance on the 2026 revisions to base deduction and special addition, especially for those becoming non-residents; how to file pre-final returns, request corrections; requirement for tax representative.
Editorial impact label: Medium
Status requires verification
The IRS announced in August 2026 that the FIRE system will be retired; filers of tax year 2026 information returns must transition to IRIS before the 2027 filing season. Key dates include last day to file test returns via FIRE (November 1, 2026), last day for transmitter control code changes via FIRE (November 9, 2026), and final day to file returns via FIRE (November 19, 2026).
Editorial impact label: High
Proposed
The IRS announced that the longstanding FIRE system for submitting information returns will be retired after November 19, 2026. Filers must transition to the new Information Returns Intake System (IRIS) for filing information returns for tax year 2026 during the 2027 filing season. Key deadlines include November 1 (test filing through FIRE Trading Partner Test System) and November 9 (changes to transmitter control code).
Editorial impact label: Medium
Proposed
HMRC has opened the second phase of mandatory registration under the Modernising and Mandating Tax Adviser Registration (MMTAR) rollout. Advisers with Self Assessment or Corporation Tax accounts who do not yet have an agent services account must register by 18 November 2026 or risk sanctions. Advisers who only provide payroll services or are financial services organisations have later deadlines.
Editorial impact label: High
Status requires verification
Indonesia’s government has postponed enforcement of Minister of Finance Regulation No. 37/2025, which designated marketplaces as collectors of PPh Pasal 22 from domestic sellers on e-commerce platforms. Originally set earlier, the enforcement is now delayed until **1 November 2026**. Marketplaces must return amounts already collected under this regulation to domestic sellers. This delay aims to preserve consumer purchasing power, while retaining policy intent.
Editorial impact label: Medium
Status requires verification
Introduces the new declaration form "境内单位代扣代缴自然人增值税及附加税费申报表" and associated supplemental documents; defines the form’s structure, required data fields, and surcharge reporting. Applies to domestic units acting as withholding agents for VAT on payments to natural persons. Effective date is November 1, 2026.
Editorial impact label: Medium
Status requires verification
From November 1, 2026, Japan will move the tax-free shopping system to a **refund method**. Foreign tourists will purchase goods **including consumption tax**, then at customs confirm export of those goods within **90 days** of purchase. Tax-free shops must retain purchase and customs confirmation information and refund the consumption tax to eligible purchasers after confirmation. This replaces the earlier immediate exemption system.
Editorial impact label: High
Status requires verification
A Resolução CGSN nº 191/2026 estabelece que microempresas e empresas de pequeno porte optantes do Simples Nacional, prestadoras de serviço, devem emitir Nota Fiscal de Serviços eletrônica no padrão nacional através do Emissor Nacional da NFS-e a partir de **1º de novembro de 2026**. As regras relativas ao CBS e IBS para esses optantes passam a ter efeito somente em janeiro de 2027, para coincidir com a implementação plena da Reforma Tributária do Consumo.
Editorial impact label: High
Status requires verification
IRAS announced that all eligible businesses (companies, sole proprietorships and partnerships) in Singapore meeting revenue ≤ S$100 million or employee count ≤200 by specified cut-off dates will automatically receive the SME Cash Grant 2026 in November via GIRO/PayNow with no application needed.
Editorial impact label: Medium
Status requires verification
Resolução CGSN nº 191/2026 torna obrigatória a emissão da Nota Fiscal de Serviços eletrônica de padrão nacional (NFS-e nacional) pelas microempresas e empresas de pequeno porte optantes pelo Simples Nacional, utilizando o Emissor Nacional da NFS-e, com início em 1º de novembro de 2026. Regras referentes à CBS e IBS para essas empresas passam a produzir efeitos em 1º de janeiro de 2027.
Editorial impact label: High
Status requires verification
Reforms to Japan’s tax-free shopping system: from November 1, 2026, duty-free stores change over to refund方式, shifting VAT collection to point-of-sale followed by refunds when tourists depart. Affects retailers and overseas shoppers alike.
Editorial impact label: Medium
Status requires verification
The UAE Ministry of Finance extended the deadline for appointment of Accredited Service Providers (ASPs) from 31 July to 30 October 2026 for entities with annual revenues exceeding AED 50 million, under Ministerial Decision No. 244 of 2025. Mandatory full implementation of e-Invoicing for those entities remains effective 1 January 2027. The amendment provides additional time for system readiness and increases regulatory certainty.
Editorial impact label: High
Status requires verification
HASiL’s MyInvois SDK release introduces production validation requirements for Malaysian e-Invoice submissions. Monetary amount fields must comply with a maximum length of 26 digits, and the PASSPORT ID Type field must comply with a 12-character limit. The official release states that these changes will be implemented in the Production environment on 24 October 2026, and that submissions failing validation may be rejected. Businesses using API, batch-upload, ERP, or intermediary integrations should update and test their systems before production deployment.
Editorial impact label: Medium
Status requires verification
Malaysia’s HASiL published SDK 1.0 for providers preparing for the production-phase MyInvois system. Monetary fields now capped at 26 digits; clarifications on tax-exempt transaction treatment. Applies to invoice submissions submitted after 23 October 2026.
Editorial impact label: High
Status requires verification
Notice 7602 extends the date by which a taxpayer *eligible for automatic assessment* under paragraph 3(3) of Notice 7422 (Government Gazette No. 54598 of 30 April 2026) may **request a reduced or additional assessment**. The extension pushes this deadline to **23 October 2026**, except where the automatic assessment date is after 27 August 2026. This gives taxpayers more time to review auto-assessments and correct them before submission deadlines.
Editorial impact label: Medium
Status requires verification
Ukraine published Law No. 4903-IX on October 23, 2026. The law introduces a digital-platform income regime and automatic exchange of tax information aligned with DAC7 concepts. Immediate changes include a reported reduction of the personal income-tax rate on individual rental income from 18% to 5% and a land-tax exemption for qualifying land associated with destroyed real estate, with the latter applying retroactively from January 1, 2026. The principal platform rules, including platform-operator registration, information reporting, tax-agent duties, special rates for qualifying platform income, and cross-border information exchange, begin on January 1, 2027.
Editorial impact label: High
Status requires verification
SUNAT approved the percentage used to determine the maximum limit for refunds of the Selective Consumption Tax under the regulation of Emergency Decree No. 012-2019. The measure changes an operative tax-refund parameter for affected taxpayers and was published on October 22, 2026.
Editorial impact label: Medium
Status requires verification
O Decreto nº 13.140/2026 criou, no âmbito da União, hipóteses de dispensa de inscrição no CNPJ e de emissão de documentos fiscais eletrônicos para nanoempreendedores. A dispensa não se aplica ao nanoempreendedor que optar pelo regime regular do IBS e da CBS e, quanto às competências relacionadas ao IBS, produzirá efeitos a partir de 1º de janeiro de 2029 após manifestação favorável do Comitê Gestor do IBS. O decreto também permite que a DASN-SIMEI seja utilizada como documento fiscal eletrônico nas vendas de produtos e prestações de serviços realizadas por MEI a consumidor final pessoa física, observadas as deliberações da legislação do Simples Nacional. A norma entrou em vigor na data de sua publicação.
Editorial impact label: Medium
Proposed
Taiwan’s Ministry of Finance announced a draft amendment to provisions governing the application of deferred income-tax treatment under the Statute for Industrial Innovation. The measure was placed in the pre-announcement period from October 21, 2026 through December 21, 2026. Because it is a draft, taxpayers should monitor promulgation and the final effective date before changing filing positions or internal tax procedures.
Editorial impact label: Medium
Status requires verification
Georgia extended the preferential period for VAT exemption with the right of deduction applicable to the supply of immovable property and related construction and installation services. The extension moves the end of the preferential period from January 1, 2029, to January 1, 2033. The amendment became effective on October 16, 2026, and may affect project structuring, pricing, input-VAT recovery, and completion planning for developers and contractors.
Editorial impact label: High