


Cambodia e-invoicing soft launch
Dec 2024 Voluntary launch B2G of e-invoicing system Cambodia’s General Department of Digital Economy (GDDE) has launched on 12 December 2024 voluntary registrations for the central e-invoicing system for B2G. It is used for the process of sending and receiving invoices in electronic form between

Turkey 1% e-commerce withholding tax
Jan 2025 1% withholding tax on e-commerce intermediaries The Revenue Administration of Türkiye has published Presidential Decision No. 9284, introducing a 1% withholding tax on payments intermediaries make to service providers operating under Law No. 6563 governing electronic commerce. This measure becomes effective from 1

Brazil Nota Fiscal Eletrônica overhaul for VAT launch

China special e-fapiao full rollout
Voluntary digital e-invoicing (e-fapiao) goes statewide Dec 2024 on Leqi platform Following the completion of the phased pilot of the Chinese digital e-fapiao programme, the State Taxation Administration (STS) has confirmed on November 24 2024 the full statewide operation from 1 December. This places e-invoices

Guernsey 5% GST 2027 implementation
January 2027 proposed introduction of Goods and Services Tax A plan for the launch of 5% GST to Guernsey and Alderney in 2027 are to be developed following the November 2024 rejection of imposing an income tax rise are rejected. The islands Policy and Resources

Thailand shelves 2024 VAT rise to 10%
Oct 2024 VAT rise postponed again; Oct 2025 potential next date The Thai cabinet on 17 September 2024 confirmed that the scheduled rise in VAT from 7% to 10% will not go ahead on 1 October 2024. VAT was cut from 10% to 7% in

El Salvador e-invoicing proposal – Electronic Tax Documents (DTE)
Legislature mandatory e-invoicing completes El Salvador’s rollout of mandatory e-invoicing completed on 1 July 2024 following a phased launch from 2022. Salvadoran electronic invoicing (Electronic Tax Documents (DTE)) covers: invoices; delivery notes; debit and credit notes; delivery notes; settlement receipts; withholding receipts; and tax credit

Colombia CUFE VAT e-invoicing extended
DIAN extends e-invoicing to range of new supplies Sept to Nov 2024 Colombia’s National Directorate of Taxes and Customs, DIAN, has extending its pre-clearance e-invoicing mandate to a new range of services over the Autumn. The timetable for roll out of mandatory electronic invoicing is:

Colombia VAT digital services; extension to digital platforms
President considering extending 19% VAT obligations to ride, gig and betting digital platforms Columbia’s proposed 2025 budget may be modified to include an extension of VAT collection obligations to digital platforms and marketplaces. This would include gig economy (e.g. Uber) and accommodation sharing (e.g. Airbnb).