On 1 January 2027, Presidential Decree No. 10767 setting the digital services tax rate at 2.5% for revenue earned from the start of the year enters into force. The Decree, published in the Official Gazette on 25 December 2025, followed the adjustmen…
On 1 January 2027, the applicability of Article 70 of Law No. 23-22 relating to the finance law for 2024 expires. The tax exemption is no longer in effect. Article 70 amended Article 32 of Ordinance No. 10-01, relating to the supplementary finance l…
On 1 January 2027, Article 2 of Council Directive (EU) 2025/516 will enter into force. The said Article extends the existing deemed supplier model to cover platforms that facilitate the supply of goods within the EU by non-EU sellers, and for import…