Africa
- Tanzania: Finance Act, 2022—effective 1 July 2022—includes tax measures concerning digital transactions and VAT and excise changes, among others.
- Nigeria: The Lagos State Internal Revenue Service (LIRS) issued a public notice introducing the “eTax-generated bill reference” to facilitate and optimize the ease of tax payments in line with its digitalization policy.
Americas
- Mexico: The tax administration published a list of the 155 foreign providers of digital services that are registered for tax purposes in Mexico as of 30 June 2022.
- Panama: Executive Decree No. 25 (27 June 2022) establishes the calendar to implement the use of authorized fiscal equipment and electronic invoicing.
Asia Pacific
- India: The government issued notifications of measures to give effect to recommendations made by the Goods and Services Tax (GST) Council that are focused on trade facilitation and streamlining GST compliance
- Indonesia: New implementing regulations of the recently reformed VAT law were issued.
- Philippines: The Department of Finance issued guidance regarding receipts and invoices
- UAE: The tax authority issued a new decision that establishes a one-year time limit for tourists to claim refunds of VAT on purchases made in the country.
Source: KPMG
