15% on non-resident electronic services The East African semi-autonomous jurisdiction of Tanzania Zanzibar has imposed its 15% VAT on non-resident providers of digital services to consumers. This was introduced in the August Zanzibar Finance Act (FA) 2024. This confirms earlier regulations from 2022. It is
Electronic transaction statement supporting VAT return Slovakia introduced its electronic transaction control statement report from 1 January 2024. It is required in support of the VAT return, so filled monthly or quarterly depending on the return reporting cycle. It applies to both resident and non-resident
Finance Minister reconfirms VAT rise to 12% 1st January 2025 Following press speculation of a 2024 VAT rise, Finance Minister Sri Mulyani Indrawati, has confirmed this week that the second-stage Value Added Tax increase from the current 11% to 12% will only come in January
2026 switching accommodation from 9% rate to 21% standard rate Books, sport and cultural services remain at 9% reduced rate Plans to include books, cultural and sports activities in a Dutch reduced VAT rate rise were dropped on 14 November 2024 following lack of Parliamentary
No change for dispatches and arrivals of goods across EU reporting thresholds 2025 Romania has gazetted a freeze in the Intrastat thresholds from 1 January 2025. The thresholds will remain as: Arrivals – RON 1 million per annum Dispatches – RON 1 million per annum
RO eVAT pre-filled returns 1 August 2024 – fines further delay till July 2025 The Ministry of Finance has indicated that it will extend for a further six-months the soft-launch of pre-filled VAT returns. Under the proposals, there will be no penalties until 1 July
Value Added Tax to replace 19% Sales Tax on 1 January 2025 The West African country of Guinea-Bissau is set to introduce a Value Added Tax regime from January 2023. This would replace the existing 19% Sales Tax, Imposto Geral Sobre Vendas e Serviços. There
2025 Annual threshold for intra-community goods arrivals reporting hiked Lithuania has announced the increase in its annual threshold for the reporting of Intrastat from 1 January 2025. This includes reporting statistical values. The new thresholds are: Dispatches: unchanged at €400,000 Arrivals: rising from €550,000 to
