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 |
2024 |
Europe |
2024 European VAT & Intrastat thresholds |
1 May 2024 |
Thailand |
VAT on low-value consignments for B2C |
1 May 2024 |
Uruguay |
End of reduced VAT rate on tourism |
1 May 2024 |
Uruguay |
Extension of e-invoicing regime |
5 May 2024 |
Israel |
mandatory pre-clearance e-invoicing |
15 May 2024 |
Mauritius |
Mandatory pre-clearance e-invoicing |
1 Jun 2024 |
Austria |
SAF-T reboot |
1 Jun 2024 |
Saudi Arabia |
9th wave of e-invoicing |
1 Apr 2024 |
Senegal |
VAT on non-resident digital services |
1 Jul 2024 |
Spain |
Certified electronic invoice software |
1 Jul 2024 |
Spain |
Basic foods temporary VAT rate cut ends |
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 |
Cyprus |
Temporary VAT cut on essentials ends |
1 Jul 2024 |
Slovakia |
VAT registration threshold rise |
1 Jul 2024 |
Zambia |
Mandatory e-invoicing |
1 Jul 2024 |
Vietnam |
2% temporary VAT cut ends |
1 Jul 2024 |
Bhutan |
Implementation of VAT |
14 Jul 2024 |
Philippines |
E-commerce 1% withholding tax |
1 Aug 2024 |
Malaysia |
Mandatory B2B e-invoicing |
1 Sep 2024 |
Finland |
Standard VAT rate rise |
1 Oct 2024 |
Saudi Arabia |
10th wave of e-invoicing mandate |
1 Oct 2024 |
Thailand |
VAT rise to 10% |
1 Oct 2024 |
Oman |
Mandatory e-invoicing |
1 Nov 2024 |
Ireland |
End of temporary VAT cut on energy |
1 Dec 2024 |
Botswana |
Mandatory e-invoicing rollout |
2025 |
|
|
1 Jan 2025 |
EU |
Single VAT Registration in the EU - extension of OSS |
1 Jan 2025 |
EU |
Marketplaces deemed supplier for EU sellers' VAT |
1 Jan 2025 |
EU |
Accommodation & travel platforms deemed supplier for VAT |
1 Jan 2025 |
EU |
EU IOSS mandated for marketplaces |
1 Jan 2025 |
EU |
Call-off stock VAT simplification ends |
1 Jan 2025 |
EU |
Harmonisation of B2B Reverse Charge rules |
1 Jan 2025 |
EU |
Increased VAT rate setting freedoms |
1 Jan 2025 |
EU |
VAT rate thresholds change foreign companies |
1 Jan 2025 |
EU |
EU VAT rule changes on cross-border virtual events |
1 Jan 2025 |
Switzerland |
Business must accept structure e-invoices |
1 Jan 2025 |
Switzerland |
Place of supply travel and event services |
1 Jan 2025 |
Sweden |
VAT registration threshold rise |
1 Jan 2025 |
Belgium |
VAT return rule changes |
1 Jan 2025 |
Germany |
Structured E-invoicing adoption |
1 Jan 2025 |
Finland |
Reduced VAT rate changes |
1 Jan 2025 |
Greece |
Potential e-invoice mandate |
1 Jan 2025 |
Greece |
Domestic VAT reverse charge B2B construction |
1 Jan 2025 |
Portugal |
Food VAT rate cut ends |
1 Jan 2025 |
Portugal |
SAF-T Accounting becomes mandatory |
1 Jan 2025 |
Portugal |
Qualified Electronic Signature mandatory |
1 Jan 2025 |
Latvia |
B2B e-invoices mandated |
1 Jan 2025 |
Estonia |
Accommodation and press publication VAT rise |
Jan 2025? |
Estonia |
Suppliers must offer customers e-invoicing option |
1 Jan 2025 |
Romania |
Final wave of SAF-T taxpayers |
1 Jan 2025 |
Bulgaria |
Phased introduction of SAF-T |
1 Jan 2025 |
Bulgaria |
End catering VAT rate cut |
1 Jan 2025 |
Ukraine |
SAF-T for large taxpayers |
1 Jan 2025 |
Switzerland |
Deemed supplier for marketplaces on goods |
1 Jan 2025 |
Switzerland |
Various VAT changes |
1 Jan 2025 |
Israel |
1% VAT rate increase |
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 |
Malaysia |
2nd phase of e-invoices mandate |
1 Jan 2025 |
New Zealand |
3% Digital Services Tax |
1 Jan 2025 |
Paraguay |
Last wave of mandatory e-invoicing taxpayers |
15 Jan 2025 |
Dominican Republic |
2nd wave of mandatory e-invoicing |
1 Apr 2025 |
Croatia |
Heating VAT returns to 25% |
1 Apr 2025 |
Japan |
Deemed supplier VAT on marketplace e-commerce |
1 Jul 2025 |
Spain |
Potential mandatory B2B e-invoicing |
1 Jul 2025 |
Spain |
Certified electronic invoicing requirements |
1 Jul 2025 |
Malaysia |
3rd phase 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 |
Switzerland |
Potential VAT rise to 8.5% |
1 Jan 2026 |
Croatia |
Mandatory B2B e-invoicing |
1 Jan 2026 |
Brazil |
VAT implementation begins |
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 July 2026 |
UAE |
Mandatory e-invoicing |
1 Sept 2026 |
France |
E-invoice and e-reporting for B2B and B2C |
2027 |
|
|
1 Jan 2027 |
Germany |
Large companies e-invoicing compulsory |
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 |
|
|
1 Jan 2028 |
Germany |
Small companies e-invoicing |
Jan 2028 |
EU |
EU Customs reforms |
1 Mar 2028 |
EU |
€150 import consignment threshold removed |
1 Mar 2028 |
EU |
IOSS mandated for marketplaces |
2030 |
|
|
1 Jan 2030 |
EU |
Digital Reporting Requirements including e-invoicing harmonisation |
1 Jan 2030 |
EU |
Structured e-invoices supersede paper invoices |
1 Jan 2030 |
EU |
EC Sales lists replaced by Digital Reporting Requirements |