|
Date |
Country |
VAT / GST changes (click for details) |
|
Contact VATCalc to learn how our single VAT determination, reporting and e-invoicing platform can help you manage global compliance change |
|
2025 |
Europe |
VAT registration and Intrastat thresholds |
|
early 2025 |
EU |
ViDA: end of e-invoicing derogation requirement |
|
1 Jan 2025 |
EU |
Increased VAT rate setting freedoms |
|
1 Jan 2025 |
EU |
VAT registration threshold special scheme for SME's |
|
1 Jan 2025 |
EU |
EU VAT rule changes on cross-border virtual events |
|
1 Jan 2025 |
Germany |
Business must accept structure e-invoices |
|
1 Jan 2025 |
Italy |
Withdrawal 3% Digital Services Tax threshold |
|
1 Jan 2025 |
Germany |
Art sales moves to reduced 7% VAT rate |
|
1 Jan 2025 |
Netherlands |
VAT rise agricultural goods |
|
1 Jan 2025 |
Switzerland |
Marketplace deemed supplier obligations |
|
1 Jan 2025 |
Switzerland |
Place of supply travel and event services |
|
1 Jan 2025 |
Switzerland |
Various VAT changes |
|
1 Jan 2025 |
Switzerland |
VAT-free consignment threshold halved to CHF 150 |
|
1 Jan 2025 |
Norway |
SAF-T v1.3 launched |
|
1 Jan 2025 |
Sweden |
VAT registration threshold rise |
|
1 Jan 2025 |
Ireland |
VAT registration threshold increase |
|
1 Jan 2025 |
Belgium |
VAT return rule changes |
|
1 Jan 2025 |
Spain |
Food VAT rise to 4% |
|
1 Jan 2025 |
UK |
VAT exemption on private education removed |
|
1 Jan 2025 |
Finland |
Reduced VAT rate changes |
|
1 Jan 2025 |
Finland |
VAT registration threshold rise |
|
1 Jan 2025 |
Denmark |
Extension of digital SAF-T mandate |
|
1 Jan 2025 |
Greece |
Potential e-invoice mandate |
|
1 Jan 2025 |
Greece |
Domestic VAT reverse charge B2B construction |
|
1 Jan 2025 |
Portugal |
Introduction of VAT Groups |
|
1 Jan 2025 |
Portugal |
Food VAT rate cut ends |
|
1 Jan 2025 |
Poland |
Reduced VAT rate changes |
|
1 Jan 2025 |
Hungary |
Retails sales tax extended to platforms |
|
1 Jan 2025 |
Czech |
Increase in VAT registration threshold |
|
1 Jan 2025 |
Slovakia |
3% VAT rise |
|
1 Jan 2025 |
Slovenia |
VAT registration increase |
|
1 Jan 2025 |
Latvia |
B2G e-invoicing |
|
1 Jan 2025 |
Lithuania |
Rise in VAT registration threshold |
|
1 Jan 2025 |
Estonia |
Accommodation & press VAT increase |
|
1 Jan 2025 |
Romania |
SAF-T extended to non-residents |
|
1 Jan 2025 |
Romania |
Extension of e-invoicing to B2C |
|
1 Jan 2025 |
Romania |
Final wave of SAF-T taxpayers |
|
1 Jan 2025 |
Bulgaria |
Intrastat threshold rises |
|
1 Jan 2025 |
Bulgaria |
End catering VAT rate cut |
|
1 Jan 2025 |
Bulgaria |
Stocks and fixed assets reporting |
|
1 Jan 2025 |
Bulgaria |
Increase in VAT registration threshold |
|
1 Jan 2025 |
Croatia |
VAT registration threshold rise |
|
1 Jan 2025 |
Ukraine |
SAF-T for large taxpayers |
|
1 Jan 2025 |
Montenegro |
New 15% VAT rate |
|
1 Jan 2025 |
Saudi Arabia |
13th wave of e-invoicing |
|
1 Jan 2025 |
Israel |
1% VAT rate increase |
|
1 Jan 2025 |
Israel |
Impose validation checks on e-invoices |
|
1 Jan 2025 |
Guinea-Bissau |
Implementation of VAT |
|
1 Jan 2025 |
Tajikistan |
VAT cut to 13% |
|
1 Jan 2025 |
Japan |
Consumption Tax on non-resident app stores |
|
1 Jan 2025 |
Indonesia |
VAT rate to rise 1% to 12% |
|
1 Jan 2025 |
Sri Lanka |
VAT on digital services |
|
1 Jan 2025 |
Malaysia |
2nd phase of e-invoices mandate |
|
1 Jan 2025 |
New Zealand |
3% Digital Services Tax |
|
1 Jan 2025 |
US |
Alaska sales tax threshold change |
|
1 Jan 2025 |
Paraguay |
Last wave of mandatory e-invoicing taxpayers |
|
15 Jan 2025 |
Dominican Republic |
2nd wave of mandatory e-invoicing |
|
1 Feb 2025 |
Saudi Arabia |
14th wave of e-invoicing mandate |
|
1 Feb 2025 |
Malaysia |
Mandatory e-invoicing grace period ends |
|
16 Feb 2025 |
Moldova |
Ends hospitality VAT rate cut |
|
1 Mar 2025 |
Bolivia |
Latest wave of e-invoicing mandate |
|
1 Mar 2025 |
Saudi Arabia |
15th wave of e-invoicing implementation |
|
1 Apr 2025 |
Croatia |
Heating VAT returns to 25% |
|
1 Apr 2025 |
Japan |
Digital services marketplace liabilities |
|
1 Apr 2025 |
South Africa |
non-resident B2B digital services via reverse charge |
|
1 Apr 2025 |
Saudi Arabia |
16th wave of e-invoicing mandate |
|
1 Apr 2025 |
Vietnam |
VAT on non-resident e-commerce |
|
1 Apr 2025 |
Sri Lanka |
VAT on non-resident providers of digital services |
|
1 Apr 2025 |
Canada |
Nova Scotia cuts HST 1% |
|
1 May 2025 |
Ireland |
End of temporary VAT cut on energy |
|
1 May 2025 |
Philippines |
VAT on non-resident digital service providers |
|
1 May 2025 |
Uruguay |
Tourism VAT cut ends |
|
1 Jun 2025 |
Finland |
Reduced VAT rate changes |
|
1 Jul 2025 |
Belgium |
Dwellings works reduced VAT rate ends |
|
1 Jul 2025 |
Estonia |
2% VAT rise to 24% |
|
1 Jul 2025 |
Estonia |
Customers may insist on supplier e-invoicing |
|
1 Jul 2025 |
Malaysia |
3rd phase of e-invoicing mandate |
|
1 Jul 2025 |
Vietnam |
2% temporary VAT cut ends |
|
1 Jul 2025 |
Vietnam |
Removal of low value VAT consignment relief |
|
31 Jul 2025 |
Saudi Arabia |
17th wave e-invoicing mandate |
|
31 Aug 2025 |
Saudi Arabia |
18th wave of e-invoicing mandate |
|
1 Oct 2024 |
Thailand |
VAT rise to 10% |
|
1 Oct 2025 |
US |
Washington DC sales tax rise |
|
1 Nov 2025 |
Singapore |
E-invoicing rollout starts |
|
2026 |
|
|
|
1 Jan 2026 |
EU |
DAC8 harmonised crypto asset reporting |
|
1 Jan 2026 |
Belgium |
Peppol-based mandatory B2B e-invoices |
|
1 Jan 2026 |
Netherlands |
Withdrawal of 9% VAT range of services |
|
1 Jan 2026 |
Switzerland |
Potential VAT rise to 8.8% |
|
1 Jan 2026? |
Spain |
Certified electronic invoicing requirements |
|
1 Jan 2026 |
Portugal |
SAF-T Accounting becomes mandatory |
|
1 Jan 2026 |
Portugal |
QES digital invoice mandate |
|
1 Jan 2026 |
Cyprus |
End temporary zero-rating of basic foodstuffs |
|
1 Jan 2026 |
Slovenia |
VAT Groups introduced |
|
1 Jan 2026 |
Latvia |
B2B e-invoices mandated |
|
1 Jan 2026 |
Bulgaria |
Phased introduction of SAF-T |
|
1 Jan 2026 |
Croatia |
Mandatory B2B e-invoicing |
|
1 Jan 2026 |
Brazil |
VAT implementation begins |
|
1 Jan 2026 |
Brazil |
VAT on non-resident digital services |
|
1 Jan 2026 |
Chile |
Digital marketplace and low-value consignment VAT |
|
1 Jan 2026 |
India |
Potential B2C e-invoicing |
|
15 Jan 2026 |
Dominican Republic |
3rd wave of mandatory e-invoicing |
|
1 Feb 2026 |
Poland |
1st wave KSeF e-invoicing mandate |
|
1 Apr 2026 |
Poland |
2nd wave KSeF e-invoicing mandate |
|
1 Jun 2026 |
Slovenia |
B2B e-invoicing mandate |
|
1 July 2026 |
UAE |
Mandatory e-invoicing |
|
1 Sept 2026 |
France |
E-invoice and e-reporting for B2B and B2C |
|
1 Oct 2026 |
US |
Washington DC sales tax rise |
|
2027 |
|
|
|
1 Jan 2027 |
EU |
ViDA: modification to e-commerce package |
|
1 Jan 2027 |
Germany |
Large companies e-invoicing compulsory |
|
1 Jan 2027? |
Spain |
Potential mandatory B2B e-invoicing |
|
1 Jan 2027 |
Estonia |
Mandatory B2B e-invoicing |
|
1 Jan 2027 |
Guernsey |
Implementation of 5% GST |
|
1 Jan 2027 |
Ukraine |
SAF-T for all taxpayers |
|
1 Jan 2027 |
UK |
Introduction of CBAM levy |
|
1 Jul 2027 |
EU |
Increased VAT rate setting freedoms |
|
1 Sep 2027 |
France |
Phase 2 mandatory e-invoicing |
|
2028 |
|
|
|
Jan 2028 |
Germany |
Small companies e-invoicing |
|
Jan 2028 |
EU |
EU Customs reforms |
|
Jan 2028? |
Spain |
2nd wave e-invoicing mandate |
|
1 Mar 2028 |
EU |
EU Customs Reforms |
|
1 Mar 2028 |
EU |
€150 import consignment threshold removed |
|
1 Mar 2028 |
EU |
IOSS mandated for marketplaces |
|
1 Jul 2028 |
EU |
Single VAT Registration in the EU - extension of OSS |
|
1 Jul 2028 |
EU |
Call-off stock VAT simplification ends |
|
1 Jul 2028 |
EU |
Harmonisation of B2B Reverse Charge rules |
|
2029 |
|
|
|
1 Jan 2029 |
Estonia |
Standard VAT rate returns to 22% |
|
2030 |
|
|
|
Jan 2030 |
EU |
Accommodation & travel platforms deemed supplier for VAT |
|
1 Jul 2030 |
EU |
Digital Reporting Requirements including e-invoicing harmonisation |
|
1 Jul 2030 |
EU |
Structured e-invoices supersede paper invoices |
|
1 Jul 2030 |
EU |
EC Sales lists replaced by Digital Reporting Requirements |
|
2032 |
|
|
|
1 Jul 2032 |
EU |
Digital VAT exemption certificate |
|
2035 |
|
|
|
1 Jan 2035 |
EU |
Harmonisation to ViDA e-invoicing standards |
