|
Date |
Country |
VAT / GST changes (click for details) |
|
1 Oct 2024 |
Spain |
Food VAT rise to 2% |
|
1 Oct 2024 |
Madeira |
Cut in reduced VAT rate |
|
1 Oct 2024 |
Turkey |
Ends sales and purchase reporting obligation |
|
1 Oct 2024 |
Saudi Arabia |
10th wave of e-invoicing mandate |
|
1 Oct 2024 |
Zambia |
End of e-invoicing soft launch period |
|
1 Oct 2024 |
Bolivia |
Latest wave of e-invoicing mandate |
|
15 Sep 2024 |
Congo, Rep |
First wave of e-invoicing |
|
1 Sep 2024 |
Finland |
Standard VAT rate rise |
|
1 Sep 2024 |
Italy |
New penalty regime |
|
1 Sep 2024 |
Serbia |
VAT rule book updated |
|
1 Sep 2024 |
South Africa |
Withdrawal of import VAT exemption on low-value B2C packages |
|
1 Aug 2024 |
Romania |
eVAT pre-filled VAT returns |
|
1 Aug 2024 |
India |
2% equalisation levy on foreign digital services scrapped |
|
1 Aug 2024 |
Malaysia |
E-invoicing 6-month soft launch |
|
14 Jul 2024 |
Philippines |
E-commerce 1% withholding tax |
|
5 Jul 2024 |
Thailand |
VAT on low-value goods imports |
|
1 Jul 2024 |
Denmark |
Certified digital invoicing and bookkeeping |
|
1 Jul 2024 |
Greece |
Ends COVID-19 temporary reduced rates |
|
1 Jul 2024 |
Romania |
Full mandatory B2B e-invoicing |
|
1 Jul 2024 |
Bulgaria |
End tourism VAT rate cut |
|
1 Jul 2024 |
Slovakia |
VAT registration threshold rise |
|
1 Jul 2024 |
US |
Wyoming withdraws 200 transaction sales tax threshold |
|
1 Jul 2024 |
US |
North Carolina ends 200,000 transaction sales tax threshold |
|
1 Jul 2024 |
Senegal |
VAT on non-resident digital services |
|
1 Jul 2024 |
Zambia |
Mandatory e-invoicing |
|
1 Jun 2024 |
Saudi Arabia |
9th wave of e-invoicing |
|
15 May 2024 |
Mauritius |
Mandatory pre-clearance e-invoicing |
|
5 May 2024 |
Israel |
mandatory pre-clearance e-invoicing |
|
1 May 2024 |
Uruguay |
Extension of e-invoicing regime |
|
1 May 2024 |
Uruguay |
End of reduced VAT rate on tourism |
|
1 May 2024 |
Thailand |
VAT on low-value consignments for B2C |
|
1 Apr 2024 |
UK |
VAT registration threshold rise |
|
1 Apr 2024 |
Greece |
myData live invoice reporting via ERPs |
|
1 Apr 2024 |
Poland |
Food VAT rate cut ends |
|
1 Apr 2024 |
Poland |
Cut to 8% VAT cosmetic services |
|
1 Apr 2024 |
Kenya |
End grace period on e-invoicing |
|
1 Apr 2024 |
New Zealand |
15% GST on gig and sharing economies digital platforms |
|
1 Apr 2024 |
Japan |
Marketplace deemed supplier obligations e-commerce |
|
1 Apr 2024 |
Japan |
Non-resident Consumption Tax registration changes |
|
1 Apr 2024 |
Paraguay |
Small company e-invoicing mandate |
|
1 Apr 2024 |
Ecuador |
3% VAT rise |
|
1 Apr 2024 |
Bolivia |
Sixth wave of B2B e-invoicing |
|
Apr 2024 |
Laos |
VAT rises to 10% |
|
1 Mar 2024 |
Germany |
End of domestic fuel VAT cut |
|
1 Mar 2024 |
Saudi Arabia |
8th wave of e-invoice mandate |
|
1 Mar 2024 |
Malaysia |
Service Tax rises to 8% |
|
1 Mar 2024 |
Bolivia |
5th wave of e-invoicing mandate |
|
14 Feb 2024 |
Morocco |
VAT on digital services |
|
1 Feb 2024 |
Saudi Arabia |
Seventh wave of mandated e-invoicing |
|
1 Feb 2024 |
Bolivia |
4th wave of e-invoicing |
|
15 Jan 2024 |
Dominican Republic |
1st wave of mandatory e-invoicing |
|
1 Jan 2024 |
EU |
DAC7 first marketplace reports due |
|
1 Jan 2024 |
Belgium |
Marketplace joint VAT liabilities |
|
1 Jan 2024 |
Luxembourg |
VAT rate returns to 17% |
|
1 Jan 2024 |
Switzerland |
VAT rises to 8.1% |
|
1 Jan 2024 |
Liechtenstein |
VAT rate increase |
|
1 Jan 2024 |
Germany |
Restaurant and catering temporary VAT cut to 7% ends |
|
1 Jan 2024 |
UK |
Platform operators obligations |
|
1 Jan 2024 |
Ireland |
E-books VAT reduced to 0% |
|
1 Jan 2024 |
Ireland |
Increase in VAT registration threshold |
|
1 Jan 2024 |
Italy |
Mirco businesses join SdI e-invoicing |
|
1 Jan 2024 |
Denmark |
Digital bookkeeping requirements including SAF-T |
|
1 Jan 2024 |
Denmark |
3% digital content cultural levy |
|
1 Jan 2024 |
Luxembourg |
Reverse charge on electronics, mobile phones, precious metals |
|
1 Jan 2024 |
Poland |
Intrastat 2024 rises |
|
1 Jan 2024 |
Greece |
ERP API-based invoice reporting |
|
1 Jan 2024 |
Czech |
Proposed consolidation of reduced VAT rates |
|
1 Jan 2024 |
Hungary |
eVAT digital ledgers and pre-filled VAT returns |
|
1 Jan 2024 |
Slovakia |
IS EFA e-invoicing for B2B and B2C |
|
1 Jan 2024 |
Bulgaria |
Increase in VAT registration thresholds |
|
1 Jan 2024 |
Romania |
Invoice digital reporting |
|
1 Jan 2024 |
Romania |
Reduced VAT rate increases |
|
1 Jan 2024 |
Malta |
New 12% VAT rate |
|
1 Jan 2024 |
Lithuania |
VAT registration threshold rises to €65,000 |
|
1 Jan 2024 |
Latvia |
VAT registration threshold rises to €50,000 |
|
1 Jan 2024 |
Estonia |
2% VAT rise |
|
1 Jan 2024 |
Norway |
Ending B2C low value consignment VAT exemption |
|
1 Jan 2024 |
Macedonia |
VAT on digital services |
|
1 Jan 2024 |
Saudi Arabia |
6th wave of B2B mandatory e-invoicing |
|
1 Jan 2024 |
Kenya |
Pre-filled VAT returns introduced |
|
1 Jan 2024 |
Zambia |
E-invoicing introduction |
|
1 Jan 2024 |
Lebanon |
VAT increase to 15% |
|
1 Jan 2024 |
Sri Lanka |
VAT rise to 18% |
|
1 Jan 2024 |
Tajikistan |
VAT cut to 14% |
|
1 Jan 2024 |
Malaysia |
10% Sales Tax on low value consignment imports |
|
1 Jan 2024 |
Philippines |
Mandatory e-invoicing for all taxpayers |
|
1 Jan 2024 |
SIngapore |
Rise of GST to 9% to 2024 |
|
1 Jan 2024 |
Laos |
3% VAT increase |
|
1 Jan 2024 |
Canada |
3% Digital Services Tax |
|
1 Jan 2024 |
Colombia |
3% Digital Services Tax introduction |
|
1 Jan 2024 |
Antigua |
VAT rise to 17% |
|
2023 |
|
|
|
1 Dec 2023 |
Ghana |
2nd phased of e-invoicing starts |
|
1 Nov 2023 |
Saudi Arabia |
Fourth round of mandatory e-invoicing |
|
1 Nov 2023 |
India |
30-day e-invoice upload requirement |
|
1 Dec 2023 |
Saudi Arabia |
Fifth wave of taxpayers mandated for e-invoicing |
|
30 Oct 2023 |
UAE |
Reverse charge electronic devices |
|
13 Oct 2023 |
Benin |
VAT on digital services launch |
|
1 Oct 2023 |
Saudi Arabia |
Wave 3 taxpayers for B2B e-invoicing |
|
1 Oct 2023 |
India |
28% GST on gambling |
|
1 Oct 2023 |
Japan |
Tax qualified invoices |
|
Oct 2023 |
Mauritania |
Launch of e-invoices |
|
1 Sep 2023 |
Ireland |
Tourism VAT rate returns to 13.5% |
|
1 Sep 2023 |
Slovakia |
Temp 10% rate on tourism and sport now permanent |
|
1 Aug 2023 |
India |
New 7-day deadline for e-invoice reporting |
|
1 Aug 2023 |
India |
Mandatory e-invoicing threshold drops to ₹5 |
|
1 Aug 2023 |
US |
Louisiana drops sales tax thresholds |
|
1 Aug 2023 |
Fiji |
VAT rise to 15% |
|
23 Jul 2023 |
Cyprus |
New 3% reduced VAT rate |
|
10 Jul 2023 |
Turkey |
VAT rate rise to 20% |
|
1 Jul 2023 |
Saudi Arabia |
Wave 2 B2B e-invoicing taxpayers |
|
1 Jul 2023 |
Poland |
SLIM VAT 3; 20 reforms to Polish regime |
|
1 Jul 2023 |
Jersey |
Foreign e-commerce and marketplaces into GST net |
|
1 Jul 2023 |
Egypt |
Paper invoices phased out for e-invoices |
|
1 Jul 2023 |
Kenya |
Removal registration threshold non-resident digital services |
|
1 Jul 2023 |
Uganda |
Digital Services Tax 5% levy introduced |
|
1 Jul 2023 |
Saudi Arabia |
Second round of mandatory e-invoicing |
|
1 Jul 2023 |
Malaysia |
Phased introduction of e-invoicing - TBC |
|
1 Jul 2023 |
Australia |
Peppol e-invoicing |
|
1 Jul 2023 |
Philippines |
12% VAT on foreign digital service providers |
|
1 Jul 2023 |
US |
South Dakota end transaction threshold on sales tax |
|
1 Jul 2023 |
US |
South Dakota cuts sales tax rate to 4.2% |
|
1 Jul 2023 |
US |
Mississippi sales tax on digital services |
|
1 Jul 2023 |
US |
New Mexico cuts sales tax rate |
|
1 Jul 2023 |
Canada |
Marketplace GST reporting of user transactions |
|
1 Jul 2023 |
Guatemala |
Latest round of taxpayers on e-invoicing |
|
1 Jun 2023 |
Slovenia |
Temporary energy VAT cut ends |
|
1 Jun 2023 |
Egypt |
Digital services VAT compliance portal |
|
1 Jun 2023 |
Bolivia |
Latest wave of e-invoicing taxpayers |
|
1 Jun 2023 |
São Tomé and Príncipe |
Implements 15% VAT |
|
15 May 2023 |
UK |
Final taxpayers migrate to MTD for VAT |
|
1 May 2023 |
UK |
Northern Ireland zero-rating energy saving instals |
|
1 May 2023 |
Ireland |
Zero-rating domestic energy saving installations |
|
1 May 2023 |
Finland |
End temporary inflation VAT cuts |
|
18 Apr 2023 |
Portugal |
Proposed VAT cuts on basic foods for 6 months |
|
1 Apr 2023 |
Poland |
Domestic reverse charge on wholesale energy and CO2 |
|
1 Apr 2023 |
Belgium |
Domestic heating VAT cut permanent |
|
1 Apr 2023 |
Botswana |
VAT rate returns to 14% |
|
1 Apr 2023 |
Malaysia |
Low value goods sales tax reform delayed |
|
1 Apr 2023 |
Egypt |
B2B e-invoicing registrations to complete |
|
1 Apr 2023 (TBC) |
Kenya |
To withdraw Digital Services Tax |
|
1 Apr 2023 |
Argentina |
E-commerce compliance simplifications |
|
1 Apr 2023 |
New Zealand |
Ends requirement for tax invoice |
|
1 Apr 2023 |
Argentina |
Ecommerce, gig & sharing economy platform VAT liabilities |
|
1 Apr 2023 |
Guatemala |
Remaining taxpayers join e-invoicing FEL |
|
14 Feb |
Pakistan |
Increases sales tax rate to 18% |
|
1 Jan 2023 |
Europe |
European VAT registration thresholds & Intrastat |
|
1 Jan 2023 |
France |
Introduction of VAT group option |
|
1 Jan 2023 |
UK |
VAT penalty regime reforms |
|
1 Jan 2023 |
Luxembourg |
Temporary VAT rate cut to 16% |
|
1 Jan 2023 |
Ireland |
Print and digital newspapers reduced to 0% VAT |
|
1 Jan 2023 |
Portugal |
Digital invoicing; SAF-T Billing; QR codes introduced |
|
1 Jan 2023 |
Poland |
VAT Groups introduced |
|
1 Jan 2023 |
Poland |
Changes to emergency VAT rates for 2023 |
|
1 Jan 2023 |
Slovakia |
Temporary reduced VAT on restaurants and sports |
|
1 Jan 2023 |
Bulgaria |
Extension to temp cuts; books; hotels |
|
1 Jan 2023 |
Lithuania |
VAT cuts on accommodation, catering, e-books and other |
|
1 Jan 2023 |
Romania |
Hotel and accommodation VAT rise to 9% |
|
1 Jan 2023 |
Romania |
SAF-T latest round of mid-sized taxpayers added |
|
1 Jan 2023 |
Croatia |
Adopts Euro and new currency thresholds |
|
1 Jan 2023 |
Serbia |
B2B e-invoicing following B2G |
|
1 Jan 2023 |
EU |
DAC 7 harmonised digital platform VAT transaction requests |
|
1 Jan 2023 |
Bulgaria |
VAT registration threshold rise |
|
1 Jan 2023 |
Turkey |
Implements 2% Tourism Tax |
|
1 Jan 2023 |
Mozambique |
Mozambique cuts VAT to 16% |
|
1 Jan 2023 |
Ghana |
Increases VAT to 15% |
|
1 Jan 2023 |
Zimbabwe |
Raises VAT to 15% |
|
1 Jan 2023 |
Saudi Arabia |
Phase 2 of mandatory e-invoicing |
|
1 Jan 2023 |
Kyrgyzstan |
Mandatory e-invoicing rolled out |
|
1 Jan 2023 |
China |
Fapiao special invoice mandatory |
|
1 Jan 2023 |
China |
Reduced VAT rate for small enterprises |
|
1 Jan 2023 |
SIngapore |
Increases GST to 8% |
|
1 Jan 2023 |
SIngapore |
GST exemption withdrawn on e-commerce imports |
|
1 Jan 2023 |
Vietnam |
Crisis 2% VAT rate cut expires |
|
1 Jan 2023 |
Australia |
Australia PEPPOL e-invoicing 2023 |
|
1 Jan 2023 |
Palau |
Implementation of 10% GST |
|
1 Jan 2023 |
Palau |
VAT on digital services non-residents |
|
1 Jan 2023 |
US |
Missouri sales tax on foreign e-commerce |
|
1 Jan 2023 |
Uzbekistan |
Cut in VAT rate from 15% to 12% |
|
1 Jan 2023 |
Guinea-Bissau |
Implements VAT |
|
1 Jan 2023 |
Suriname |
15% VAT implementation |
|
1 Jan 2023 |
Suriname |
VAT on foreign digital service providers |
|
1 Jan 2023 |
Brazil |
Extension of e-invoicing to small companies |
|
1 Jan 2023 |
Chile |
Extends VAT to many services |
|
1 Jan 2023 |
Dominican Republic |
VAT on foreign digital services providers |
|
1 Jan 2023 |
Dominican Republic |
Phased introduction of e-invoicing |
|
1 Jan 2023 |
Panama |
Next phase of mandatory e-invoicing |
|
1 Jan 2023 |
Maldives |
Raises GST to 8% |
|
1 Jan 2023 |
Aruba |
Raises Turnover Tax to 7% |
|
2022 |
|
|
|
31 Dec 2022 |
Italy |
Emergency cuts in domestic gas VAT rate end |
|
7 Dec 2022 |
EU |
EU VAT in the Digital Age proposals |
|
1 Dec 2022 |
Finland |
Emergency electricity VAT rate cut to 10% |
|
30 Nov 2022 |
Kenya |
Full e-invoice implementation |
|
29 Nov 2022 |
Ecuador |
Extension of e-invoicing |
|
7 Nov 2022 |
UK |
All businesses on MTD filing; old portal closes |
|
1 Oct 2022 |
Germany |
Cuts energy VAT to 7% for 6 months |
|
I Oct 2022 |
Spain |
Cuts VAT on natural gas until end of the year |
|
1 Oct 2022 |
India |
Lowering of e-invoicing threshold |
|
1 Oct 2022 |
Uruguay |
Tourism VAT emergency cut ends |
|
30 Sep 2022 |
Uruguay |
13% tourism COVID-19 VAT cut ends |
|
1 Sep 2022 |
Cyprus |
Heating VAT returns to standard rate |
|
1 Sep 2022 |
Slovenia |
Cuts domestic energy VAT to 9.5% |
|
1 Sep 2022 |
Sri Lanka |
Raises VAT to 15% from 12% |
|
1 Sep 2022 |
Peru |
Cuts tourist accommodation VAT rate |
|
16 Aug 2022 |
Czech |
Reversal of COVID-19 emergency rate cuts |
|
1 Aug 2022 |
Luxembourg |
Diesel VAT returns to standard VAT rate |
|
1 Aug 2022 |
Estonia |
Cut in digital news VAT rate |
|
1 Aug 2022 |
Botswana |
Temporary VAT cut to 12% |
|
31 Jul 2022 |
Vietnam |
Completes mandatory B2B e-invoicing rollout |
|
25 Jul 2022 |
Nepal |
VAT on foreign digital services |
|
1 Jul 2022 |
Italy |
Major updates to SdI e-invoicing |
|
1 Jul 2022 |
Sweden |
Raises VAT registration threshold |
|
1 Jul 2022 |
Netherlands |
Energy VAT cut to 9% until 31 Dec 2022 |
|
1 Jul 2022 |
Romania |
E-invoicing for fraud 'risky' goods mandated |
|
1 Jul 2022 |
Russia |
Tourism VAT rate cut |
|
1 Jul 2022 |
Belarus |
Non-resident e-commerce sellers VAT registrations |
|
1 Jul 2022 |
Egypt |
B2C e-invoicing mandatory |
|
1 Jul 2022 |
Tanzania |
VAT extending to non-resident digital services |
|
1 Jul 2022 |
Australia |
Gig & sharing marketplace reporting July 2022 |
|
1 Jul 2022 |
Philippines |
EIS VAT e-invoicing |
|
1 Jul 2022 |
Korea, South |
Foreign digital services transaction reporting |
|
1 Jul 2022 |
Vietnam |
B2B e-invoicing |
|
1 Jul 2022 |
Anguilla |
Implements 13% GST |
|
1 Jul 2022 |
Canada |
British Columbia marketplace facilitator PST liabilities |
|
1 Jul 2022 |
US |
New Mexico cuts sales tax rate to 5% |
|
1 Jul 2022 |
Guatemala |
FEL e-invoicing mandatory |
|
30 Jun 2022 |
Italy |
Ends gas temporary VAT rate cut |
|
24 Jun 2022 |
Moldova |
Hospitality VAT returns to standard VAT rate |
|
1 Jun 2022 |
Sri Lanka |
Raises VAT to 12% |
|
1 Jun 2022 |
Belarus |
VAT on non-residents B2C sellers of goods |
|
5 May 2022 |
EU |
Closing VAT in Digital Age consulation |
|
2 May 2022 |
Peru |
VAT on foods cut on inflation worries |
|
1 May 2022 |
Ireland |
Cuts VAT on domestic fuel VAT until 31 Oct |
|
1 May 2022 |
Serbia |
E-invoice introduction |
|
1 May 2022 |
Belarus |
Raises VAT on electronic comms services to 26% |
|
1 May 2022 |
Indonesia |
VAT on crypto-assets and services |
|
1 May 2022 |
China |
Temporary VAT rate cut on delivery services |
|
30 Apr 2022 |
Estonia |
Fuel VAT rate cut from 9% to 5% |
|
26 Apr 2022 |
Russia |
Cuts tourism and hotel VAT to zero |
|
15 Apr 2022 |
Molova |
Zero-rates e-books |
|
6 Apr 2022 |
EU |
Reduced VAT rate setting powers in force |
|
1 Apr 2022 |
UK |
Hospitality & hotel VAT returns to 20% |
|
1 Apr 2022 |
UK |
MTD extended to 1.1million taxpayers |
|
1 Apr 2022 |
UK |
Introduction of plastic packaging tax |
|
1 Apr 2022 |
Croatia |
Temporary cut in heating and food VAT rate |
|
1 Apr 2022 |
Poland |
New JPK_FA invoice reporting format |
|
1 Apr 2022 |
Turkey |
Cuts VAT to 8% on range of basics to fight inflation |
|
1 Apr 2022 |
India |
Cuts e-invoicing reporting threshold |
|
1 Apr 2022 |
Indonesia |
Raises VAT from 10% to 11% |
|
1 Apr 2022 |
Cambodia |
VAT on non-resident providers on digital services |
|
1 Apr 2022 |
China |
Withdraws 3% VAT rate for small businesses |
|
1 Apr 2022 |
Vietnam |
Mandatory E-invoicing extending |
|
1 Apr 2022 |
Fiji |
VAT rise on certain imports to fund cut to foodstuffs |
|
1 Apr 2022 |
Ghana |
VAT on non-resident providers of digital services |
|
31 Mar 2022 |
Cambodia |
VAT on non-resident providers on digital services |
|
1 Mar 2022 |
Belgium |
Cut to 6% for electricity until 31 May |
|
1 Mar 2022 |
India |
State five-year GST compensation period end |
|
27 Feb 2022 |
Brazil |
25% discount on IPI tax rates |
|
1 Feb 2022 |
Poland |
Temporary zero-rating VAT on basic foodstuffs |
|
1 Feb 2022 |
Vietnam |
Cut to 8% on VAT rate for many goods & services |
|
31 Jan 2022 |
Cyprus |
Ends reduced VAT rates on domestic power |
|
1 Jan 2022 |
Greece |
E-invoice and e-book VAT implementation |
|
1 Jan 2022 |
Norway |
Mandatory SAF-T replaces VAT return |
|
1 Jan 2022 |
France |
Simplifies Deferred VAT Accounting on imports |
|
1 Jan 2022 |
France |
Wider scope financial services opt to tax |
|
1 Jan 2022 |
France |
Split of DEB into Intrastat and ESL |
|
1 Jan 2022 |
EU |
2022 EU VAT registration and Intrastat thresholds |
|
1 Jan 2022 |
EU |
EU VAT reforms |
|
1 Jan 2022 |
EU |
Intrastat reporting changes |
|
1 Jan 2022 |
Portugal |
SAF-T accounting files mandatory |
|
1 Jan 2022 |
Portugal |
QR Codes on invoices (ATCUD delayed 2023) |
|
? 2022 |
Hungary |
Pre-filled VAT returns proposal now suspended due to COVID |
|
1 Jan 2022 |
Romania |
SAF-T introduction |
|
1 Jan 2022 |
Romania |
RO e-invoicing rollout begins |
|
1 Jan 2022 |
Romania |
Cuts VAT on books and e-publications |
|
1 Jan 2022 |
Latvia |
Cuts VAT on e-books and news |
|
1 Jan 2022 |
Slovenia |
Mandatory reverse charge for non-residents |
|
1 Jan 2022 |
Ukraine |
VAT on digital services |
|
1 Jan 2022 |
Kosovo |
Ending 8% reduced rate on hotels and restaurants |
|
1 Jan 2022 |
Austria |
Ending of COVID rates for hospitality and hotels |
|
1 Jan 2022 |
EU |
EU intrastat reporting changes |
|
1 Jan 2022 |
Turkey |
Lowered annual e-Fatura and e-Arşiv thresholds |
|
1 Jan 2022 |
India |
Shifts GST on delivery services to gig & sharing platforms |
|
1 Jan 2022 |
Kazakhstan |
VAT on foreign B2C digital services |
|
1 Jan 2022 |
Tajikistan |
VAT cut to 15% |
|
1 Jan 2022 |
Tajikistan |
VAT on non-resident digital services providers |
|
1 Jan 2022 |
Bahrain |
Doubling of VAT to 10% |
|
1 Jan 2022 |
Malaysia |
Accommodation Tax suspension ends |
|
1 Jan 2022 |
Sri Lanka |
Temporary raises Financial Services VAT to 18% |
|
1 Jan 2022 |
Laos |
Cuts VAT rate to 7% |
|
1 Jan 2022 |
Colombia |
Ending of VAT exemption on hotel accommodation |
|
1 Jan 2022 |
Israel |
VAT on non-resident digital services |
|
1 Jan 2022 |
Israel |
Withdrawal of low-value consignment import VAT exemption |
|
1 Jan 2022 |
Nigeria |
VAT on digital services from non-resident providers |
|
1 Jan 2022 |
Paraguay |
e-invoice Marangatú rolls out – SIFEN |
|
1 Jan 2022 |
Bahamas |
VAT cut to 10% |
|
1 Jan 2022 |
New Caledonia |
Raises VAT rates |
|
31 Jan 2022 |
Cyprus |
Ends reduced VAT rates on domestic power |
|
2021 |
|
|
|
1 Dec 2021 |
Canada |
Manitoba PST on digital services |
|
1 Dec 2021 |
Bolivia |
VAT e-invoicing SFE |
|
4 Dec 2021 |
Saudi Arabia |
Introduction e-invoices |
|
31 Dec 2021 |
Vietnam |
Ends 30% cut in VAT rates for some supplies |
|
1 Oct 2021 |
Hungary |
eVAT option to use pre-filled VAT returns |
|
1 Oct 2021 |
UK |
Hospitality and tourism VAT rate rises to 12.5% till Apr 2022 |
|
1 Oct 2021 |
Belgium |
Restaurant and hospitality return to 21% standard rate |
|
1 Oct 2021 |
Norway |
Returns accommodation; cinema, amusement, theatre; public transport rate from 6% to 12% |
|
1 Oct 2021 |
Uruguay |
VAT on tourism returns to 22% from 13% |
|
1 Oct 2021 |
Turkey |
Ending COVID reduced VAT: accommodation; culture; office rents; other |
|
15 Sep 2021 |
Egypt |
Preclearance e-invoicing |
|
1 Sep 2021 |
Thailand |
VAT on foreign digital services |
|
1 Sep 2021 |
Turkey |
Accommodation; internal flights VAT return returns to 18% from 8% |
|
1 Sep 2021 |
Pakistan |
Pakistan 2% Withholding VAT on marketplaces |
|
16 Aug 2021 |
Czech |
Accommodation and overnight, sporting and cultural admission returns to 15% |
|
1 Aug 2021 |
Turkey |
Accommodation VAT rate returns from 1% to 8% |
|
1 Jul 2021 |
EU |
EU e-commerce VAT package; OSS and IOSS; marketplace liabilities |
|
1 Jul 2021 |
EU |
One-Stop-Shop (OSS) single EU VAT return |
|
1 Jul 2021 |
EU |
Ending €22 import VAT exemption; new IOSS return |
|
1 Jul 2021 |
EU |
Marketplace deemed supplier EU VAT reforms |
|
1 Jul 2021 |
Portugal |
Non-residents certified software mandated |
|
1 Jul 2021 |
Russia |
E-invoicing introduction |
|
1 Jul 2021 |
Canada |
5% GST on digital services |
|
1 Jul 2021 |
Florida |
Imposes state sales tax on foreign sellers and marketplaces |
|
21 Jun 2021 |
Moldova |
Cuts accommodation and hospitality VAT from 12% to 6% |
|
1 May 2021 |
Ghana |
1% COVID levy on top of VAT |
|
16 Apr 2021 |
Oman |
Implements 5% VAT regime |
|
1 Apr 2021 |
UK |
MTD Phase II, digital links and VAT penalties |
|
1 Apr 2021 |
India |
India completes B2B e-invoice rollout |
|
1 Apr 2021 |
Botswana |
VAT rate rises to 14% |
|
1 Apr 2021 |
Canada |
British Columbia 7% GST on digital services |
|
1 Apr 2021 |
Hungary |
Extension of B2C live invoice reporting mandated |
|
1 Mar 2021 |
Ireland |
Standard VAT rate returns to 23% |
|
1 Feb 2021 |
Spain |
Pre-filled VAT returns |
|
1 Jan 2021 |
France |
Postponed Accounting, deferred import VAT |
|
1 Jan 2021 |
India |
Extends mandatory B2B e-invoices to businesses with turnover above Rs 100 Crore |
|
1 Jan 2021 |
Italy |
SDI documentation update |
|
1 Jan 2021 |
Portugal |
Certified invoicing software for resident businesses |
|
1 Jan 2021 |
UK |
Brexit: UK leaves EU VAT regime |
|
1 Jan 2021 |
UK |
UK e-commerce import VAT and marketplace reforms |
|
1 Jan 2021 |
Germany |
Standard VAT rate returns to 19% |
|
1 Jan 2021 |
Nigeria |
VAT on digital services |
|
1 Jan 2021 |
Kenya |
Standard VAT rate returns to 16% |
|
1 Jan 2021 |
Macedonia |
New 10% reduced VAT rate: hospitality and catering services |
|
1 Oct 2020 |
Poland |
SAF-T replaces VAT return |
|
16 Sep 2020 |
Ecuador |
VAT on digital services |
|
1 Jul 2020 |
Saudi Arabia |
VAT increased from 5% to 15% |
|
1 Apr 2020 |
Jamaica |
Cuts VAT from 16.5% to 15% |
|
1 Feb 2020 |
Nigeria |
Standard VAT rate increase from 5% to 7.5% |
|
1 Jan 2020 |
Uzbekistan |
VAT on foreign digital services |
|
1 Jan 2020 |
Albania |
Implements e-invoicing |
|
1 Jan 2020 |
Austria |
Introduces marketplace VAT liabilities |
|
1 Jan 2020 |
Chile |
19% VAT on digital services |
|
1 Jan 2020 |
EU |
Four Quick Fixes for VAT |
|
1 Jan 2020 |
France |
Marketplace VAT liabilities |
|
1 Jan 2020 |
Germany |
Raises VAT registration threshold |
|
1 Jan 2020 |
Greece |
Reduced VAT rate cut to 11% |
|
1 Jan 2020 |
India |
E-invoice rollout commences |
|
1 Jan 2020 |
Malaysia |
6% Service Tax on foreign digital services |
|
1 Jan 2020 |
Norway |
Introduces mandatory SAF-T |
|
1 Jan 2020 |
Norway |
Scraps low-value import VAT exemption |
|
1 Jan 2020 |
Sri Lanka |
Cuts standard VAT rate to 12.5% |
|
1 Jan 2020 |
Singapore |
GST on foreign digital service providers |
|
1 Jan 2020 |
Uganda |
VAT on digital services by non-residents |
|
1 Jan 2020 |
Uzbekistan |
VAT implemented on non-resident digital services |
|
1 Jan 2020 |
Zimbabwe |
Cuts VAT to 14.5% |
|
1 Oct 2019 |
Angola |
Implements VAT at 14% |
|
1 Jul 2019 |
Canada |
Manitoba cuts PST 1% to 7% |
|
1 Jan 2019 |
Italy |
Introduces SdI live invoice reporting |
|
1 Jan 2019 |
Russia |
VAT rate increased from 18% to 20% |
|
1 Jan 2019 |
Bahrain |
Introduces 5% VAT regime |
|
1 Jan 2019 |
EU |
EU MOSS OSS €10,000 compliance threshold |
|
1 Jan 2019 |
EU |
Voucher VAT reforms |
|
4 Dec 2018 |
Costa Rica |
Introduction of VAT |
|
1 Sep 2018 |
Malaysia |
Reintroduces Sales and Services Taxes (SST) for GST |
|
1 Jul 2018 |
Australia |
Withdraws import GST exemption; sales GST now due in checkout |
|
1 Jul 2018 |
Hungary |
Hungary introduces live VAT invoice reporting RTIR |
|
1 Jul 2018 |
Bahamas |
Raises VAT to 12% |
|
1 Jul 2018 |
Poland |
Introduces VAT split payments |
|
1 Jul 2018 |
Colombia |
E-invoice introduction |
|
16 Jun 2018 |
US |
Tax obligations for remote sellers and marketplaces (South Dakota vs Wayfair Supreme Court) |
|
1 Jan 2018 |
Saudi Arabia |
Introduces 5% VAT |
|
1 Jan 2018 |
UAE |
Implements VAT regime at 5% |
|
1 Jul 2017 |
Spain |
Introduces SII live invoice reporting |
|
1 Jul 2017 |
India |
Introduces Goods and Services Tax (GST) |
|
1 July 2017 |
Egypt |
Raises VAT from 13% to 14% |
|
1 Jun 2021 |
Ecuador |
Cuts VAT from 14% to 12% |
|
1 Jul 2016 |
Canada |
New Brunswick raises PST 2% |
|
1 Jul 2016 |
Canada |
Newfoundland raises PST 2% |
|
1 Jun 2016 |
Greece |
VAT rate increases to 24% |
|
1 Jan 2015 |
Luxembourg |
VAT rises to 17% |
|
13 Jan 2014 |
Cyprus |
Increased VAT to 19% from 18% |
|
1 Jan 2014 |
France |
Raises VAT to 20% |
|
1 Oct 2013 |
Italy |
VAT rate rise to 22% |
|
1 July 2013 |
Slovenia |
Increases VAT from 20% to 22% |
|
1 Jan 2013 |
Finland |
Raises VAT rate to 24% |
|
1 Jan 2013 |
Andorra |
Implements VAT regime |
|
1 Jan 2013 |
Czechia |
VAT rate rise to 21% |
|
1 Oct 2012 |
Netherlands |
Increases standard VAT to 21% |
|
1 Sep 2012 |
Israel |
Increases VAT to 17% |
|
1 Sep 2012 |
Spain |
Increases standard VAT rate to 21% |
|
1 Jul 2012 |
Latvia |
Cuts VAT from 22% to 21% |
|
1 Jan 2012 |
Ireland |
Raises Value Added Tax rate to 23% |
|
1 Jan 2012 |
Hungary |
Increases VAT to 27% from 25% |
|
4 Jan 2011 |
UK |
Raises VAT rate to 20% |
|
1 Jan 2011 |
Portugal |
Crises VAT rise to 23% |
|
1 Jan 2011 |
Poland |
Increases VAT to 23% |
|
1 Jan 2011 |
Slovakia |
Raises VAT from 19% to 20% |
|
1 Jul 2010 |
Canada |
Nova Scotia raises PST 2% |
|
1 Sep 2009 |
Lithuania |
Increases VAT from 19% to 21% |
|
1 Mar 2009 |
Croatia |
Raises VAT from 23% to 25% |
|
1 Jan 2007 |
Germany |
Raises VAT rate to 19% |
