2025 Budget imposes 10% VAT on digital services January 2025 The West African country of Burkina Faso has brought into the VAT net the provision of digital services by non-resident providers to local consumers. This measure is contained within the Budget and Finance Law, approved
Increase in Intrastat Arrivals threshold from 1 January 2025 Portugal has increased its Intrastat Arrival reporting thresholds for 2025 as follows Arrivals: increased to €650,000 per annum from €600,000 Dispatches: unchanged at €600,000 per annum Read more in our Portugal VAT guide. Paper or electronic submissions
Increase in Intrastat Arrivals threshold from 1 January 2025 Germany has raised its Intrastat reporting thresholds for 2025 as follows Arrivals: increased to €3 million per annum from €800,000 Dispatches: increased to €1 million per annum from €500,000 The change to the Foreign Trade Statistics
DGT updates technical specifications of e-invoicing and receipts Sept 2025 Costa Rica’s General Directorate of Taxes (DGT) is updating the technical structures for the issuance of e-receipts. This update is now delayed from June to 1 September 2025. This new version to the regime introduced
Fraud by shoppers reselling tax-free goods prompts reform from November 2026 Japan is revising its Consumption Tax exemption system for foreign visitors to curb the resale of tax-free goods within the country. Current thresholds for Consumption Tax refunds and a broadening of goods entitled to
Live e-invoice reporting to Federal Board of Revenue 3 February 2025 From 3 February 2025, all major taxpayers must have integrated their accounting, invoicing and point-of-sale systems with the Pakistani Federal Board of Revenue (FBR). This follows the 2024 Finance Bill introduced to the National
Summary of The Finance Bill 2025 and Amendments to the CGST Act The Finance Bill 2025, submitted on 1 February, contains a number of changes to the Goods & Services Tax (GST) regime. These changes aim to simplify tax compliance, streamline tax treatment for specific transactions,
Fiscal cash registers extends in the hospitality sector The new Belgian government is extending the mandate of fiscal cash registers throughout the hospitality and similar VAT-fraud prone sectors. Belgium introduced certified cash registers July 2016 for the hotel, restaurant, and Café/Catering (HORECA) sectors. There is
Raised thresholds for declarations for EU intra-community dispatches and arrivals to Hungary Hungary has raised its Intrastat reporting thresholds to the following levels from 1 January 2025: Arrivals HUF 400m from HUF 270m; and Dispatches HUF160m from HUF 150m. The Intrastat electronic reporting form requires
VAT rate changes; registration threshold increase, launch of Group VAT The Slovenian government updated the Value Added Tax (VAT) Law (EVA 2024-1611-0042). The changes to the VAT Act (ZDDV-1) include revisions to entrepreneur taxation thresholds, the introduction of VAT grouping, the adoption of amendments to
