Federal Assembly votes against Council of States plan to raise reduced rate from 3.8% Switzerland’s parliament has blocked a proposal to increase the 3.8% reduced VAT rate on hotels. Accomodation enjoys a special reduced rate in Switzerland which is due to expire from 1 January
Broadening domestic reverse charge VAT anti-fraud measures On 30 April 2025, the UAE Federal Tax Authority (FTA) issued Public Clarification VATP043, marking a significant update in the application of the domestic reverse charge mechanism for Value Added Tax (VAT). The reverse charge means the supplier
Federal government proposal to hike VAT from 7.5% to 10% was rejected by the Senate The Nigerian Senate at the start of May has rejected a proposed phased rise in VAT from 7.5% to 10%. Otherwise, it did accept the government’s Revenue Service (Establishment) Bill
Marketplaces take on non-resident digital services VAT obligations January 2026 As part of the April published by the tax authorities, ZATCA, amendments to the Saudi Arabia VAT Implementing Regulations, are changes to the VAT obligations for digital marketplaces facilitating sales of digital services to consumers.
2 May 2025 all Chinese import consignments subject to duties The US has ended the $800 duty-free exemption, de minimis, for consignment goods shipped from China (including Hong Kong) to US consumers. This came into effect on 2 May 2025. From this date all consignments
Proposal to shift basics from 18% to 5% reduced rate The Hungarian Parliament is reviewing a proposal to move a range a basic foodstuffs from the 18% reduced rate to the 5% rate. If approved, this would be implemented from 1 September 2025. The change
Central Government expands 1% TCS to luxury goods From 22 April 2025, the Income Tax Department has extended the 1% Tax Collected at Source (TCS) on a range of luxury goods priced above ₹10 lakh. This includes watches, art, yachts and more. TCS is a
VAT rises to support defence spending The Lithuanian Ministry of Finance has proposed a range of tax rises, including changes to the reduced VAT rates, to fund a rise in defence spending. This follows the Russian invasion of Ukraine. The proposed changes in the VAT
Extension of e-invoicing to non-resident e-commerce and digital platform services Effective from June 1, 2025, Vietnam’s Decree 70/2025/ND-CP introduces comprehensive amendments to its e-invoicing regulations, significantly updating Decree 123/2020/ND-CP. These changes aim to streamline invoice management, enhance tax transparency, and expand the e-invoice system’s reach,
1 July 2025 changes to reduced VAT rates promote ‘green’ priorities The Belgian federal government has approved a draft program law introducing several VAT-related changes, as outlined in the 2025–2029 Coalition Agreement. Read more in our Belgian VAT guide. The permanent application of the reduced
