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Global VAT changes February 2023

Author: Published on: Published in: Global

Major global Value Added Tax & Goods and Services Tax changes from 1 February 2023

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2025 Europe VAT registration and Intrastat thresholds
early 2025 EU ViDA: end of e-invoicing derogation requirement
1 Mar 2025 Greenland Mandatory B2G e-invoicing
1 Mar 2025 Saudi Arabia 15th wave of e-invoicing implementation
1 Apr 2025 Poland VAT Act updates
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 Jordan Phase 2 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 South Africa VAT rise to 15.5%
1 May 2025 Uruguay Tourism VAT cut ends
1 Jun 2025 Finland Reduced VAT rate changes
1 Jun 2025 Philippines VAT on non-resident digital service providers
30 Jun 2025 Canada First DST returns and payments due
1 Jul 2025 Germany Fiscal cash registers mandatory registration
1 Jul 2025 Belgium Dwellings works reduced VAT rate ends
1 Jul 2025 Ireland Hospitality VAT rate cut
1 Jul 2025 Estonia 2% VAT rise to 24%
1 Jul 2025 Estonia Customers may insist on supplier e-invoicing
1 Jul 2025 Slovenia VAT Ledgers monthly reporting
1 Jul 2025 Malaysia 3rd phase of e-invoicing mandate
1 Jul 2025 Vietnam 2% temporary VAT cut ends
1 Jul 2025 Nigeria Full roll out e-invoicing
31 Jul 2025 Saudi Arabia 17th wave e-invoicing mandate
31 Aug 2025 Saudi Arabia 18th wave of e-invoicing mandate
1 Sep 2025 Botswana VAT on digital services
30 Sep 2025 Saudi Arabia 19th wave of e-invoicing mandate
1 Oct 2024 Thailand VAT rise to 10%
1 Oct 2025 US Washington DC sales tax rise
1 Oct 2025 Bolivia Latest wave of e-invoicing mandate
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 Greece Mandatory e-invoicing 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 Morocco Mandatory e-invoicing mandate
1 Jan 2026 Liberia 18% VAT implementation
1 Jan 2026 Kazakhstan VAT rise proposal
1 Jan 2026 Malaysia Small businesses e-invoicing
1 Jan 2026 China Consolidated VAT Act
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 Apr 2026 South Africa VAT rise to 16%
1 Jun 2026 Slovenia B2B e-invoicing mandate
1 Jul 2026 Hungary E-invoicing electricity & natural gas
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
1 Nov 2026 Japan Consumption Tax refund reforms
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 Slovakia B2B e-invoicing mandate
1 Jan 2027 Belgium 3% Digital Services Tax
1 Jan 2027 Estonia Mandatory B2B e-invoicing
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Tajikistan VAT cut to 13%
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Sep 2027 France Phase 2 mandatory e-invoicing
2028
Jan 2028 Germany Small companies e-invoicing
Jan 2028 Belgium Near real-time transaction reporting
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

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