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 |
2023 |
Europe |
European VAT registration thresholds & Intrastat |
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 Oct 2023 |
Italy |
Gas energy VAT cut ends |
1 Oct 2023 |
Saudi Arabia |
Wave 3 taxpayers for B2B e-invoicing |
1 Oct 2023 |
Japan |
Tax qualified invoices |
13 Oct 2023 |
Benin |
VAT on digital services launch |
1 Nov 2023 |
EU |
Tourism operators margin scheme reforms proposal |
1 Nov 2023 |
Saudi Arabia |
Fourth round of mandatory e-invoicing |
1 Dec 2023 |
Saudi Arabia |
Fifth wave of taxpayers mandated for e-invoicing |
1 Dec 2023 |
Ghana |
2nd phased of e-invoicing starts |
2024 |
|
|
1 Jan 2024 |
EU |
EU permissions on e-invoicing removed |
1 Jan 2024 |
EU |
DAC7 first marketplace reports due |
TBC 2024 |
EU |
Quick fixes - VAT in the Digital Age |
1 Jan 2024 |
Belgium |
VAT return rule changes |
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 |
Germany |
End of domestic fuel VAT cut |
1 Jan 2024 |
UK |
Platform operators obligations |
1 Jan 2024 |
Spain |
Basic foods temporary VAT rate cut ends |
1 Jan 2024 |
Portugal |
SAF-T Accounting becomes mandatory |
1 Nov 2024 |
Portugal |
Food VAT rate cut ends |
1 Jan 2024 |
Greece |
Ends COVID-19 temporary reduced rates |
1 Jan 2024 |
Greece |
myData live invoice reporting via ERPs |
1 Jan 2024 |
Poland |
SLIM VAT 4 reforms |
1 Jan 2024 |
Denmark |
Digital bookkeeping requirements including SAF-T |
1 Jan 2024 |
Finland |
Reduced VAT rate changes |
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 |
Romania |
Invoice digital reporting |
1 Jan 2024 |
Lithuania |
VAT registration threshold rises to €65,000 |
1 Jan 2024 |
Estonia |
2% VAT rise |
1 Jan 2024 |
Israel |
VAT on B2C digital services by foreign providers |
1 Jan 2024 |
Israel |
mandatory pre-clearance e-invoicing |
1 Jan 2024 |
Saudi Arabia |
6th wave of B2B mandatory e-invoicing |
1 Jan 2024 |
Bahrain |
Potential e-invoicing implementation |
1 Jan 2024 |
Lebanon |
VAT increase to 15% |
1 Jan 2024 |
Mauritius |
Mandatory pre-clearance e-invoicing |
1 Jan 2024 |
Philippines |
Mandatory e-invoicing for all taxpayers |
1 Jan 2024 |
SIngapore |
Rise of GST to 9% to 2024 |
1 Jan 2024 |
Canada |
3% Digital Services Tax |
1 Jan 2024 |
Aruba |
Implements 12.5% VAT |
15 Jan 2024 |
Dominican Republic |
1st wave of mandatory e-invoicing |
1 Feb 2024 |
Saudi Arabia |
Seventh wave of mandated e-invoicing |
1 Feb 2024 |
Bolivia |
4th wave of e-invoicing |
1 Mar 2024 |
Austria |
SAF-T reboot |
1 Mar 2024 |
Saudi Arabia |
8th wave of e-invoice mandate |
1 Mar 2024 |
Bolivia |
5th wave of e-invoicing mandate |
1 Apr 2024 |
New Zealand |
15% GST on gig and sharing economies digital platforms |
1 Apr 2024 |
Bolivia |
Sixth wave of B2B e-invoicing |
1 May 2024 |
Cyprus |
Temporary VAT cut on essentials ends |
1 May 2024 |
Uruguay |
End of reduced VAT rate on tourism |
1 Jun 2024 |
Malaysia |
Mandatory B2B e-invoicing |
1 Jul 2024 |
Spain |
Certified electronic invoice software |
1 Jul 2024 |
Poland |
Mandated e-invoicing introduced |
1 Jan 2024 |
Romania |
Full mandatory B2B e-invoicing |
1 Jul 2024 |
Slovakia |
VAT registration threshold rise |
1 Jul 2024 |
Bhutan |
Implementation of VAT |
1 Oct 2024 |
Thailand |
VAT rise to 10% |
1 Oct 2024 |
Oman |
Mandatory e-invoicing |
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 |
Spain |
Potential mandatory B2B e-invoicing |
1 Jan 2025 |
Sweden |
VAT registration threshold rise |
1 Jan 2025 |
Germany |
Voluntary e-invoicing |
1 Jan 2025 |
Greece |
Potential e-invoice mandate |
1 Jan 2025 |
Croatia |
Mandatory B2B e-invoicing |
1 Jan 2025 |
Latvia |
B2B e-invoices mandated |
1 Jan 2025 |
Estonia |
Accommodation and press publication VAT rise |
1 Jan 2025 |
Romania |
Final wave of SAF-T taxpayers |
1 Jan 2025 |
Bulgaria |
Phased introduction of SAF-T |
1 Jan 2025 |
Ukraine |
SAF-T for large taxpayers |
1 Jan 2025 |
Switzerland |
Deemed supplier for marketplaces on goods |
1 Jan 2025 |
Kazakhstan |
Proposed VAT rise to 16% |
1 Jan 2025 |
Indonesia |
VAT rate to rise 1% to 12% |
1 Jan 2025 |
New Zealand |
3% Digital Services Tax |
15 Jan 2025 |
Dominican Republic |
2nd wave of mandatory e-invoicing |
1 July 2025 |
UAE |
B2B E-invoicing phase 1 |
2026 |
|
|
1 Jan 2026 |
EU |
DAC8 harmonised crypto asset reporting |
1 Jan 2026 |
Germany |
Mandatory e-invoicing for larger businesses |
1 Jan 2026 |
Belgium |
Peppol-based mandatory B2B e-invoices |
1 Jan 2026 |
Brazil |
VAT implementation begins |
15 Jan 2026 |
Dominican Republic |
3rd wave of mandatory e-invoicing |
1 Mar 2026 |
France |
E-invoice and e-reporting for B2B and B2C |
1 July 2026 |
UAE |
B2B e-invoicing phase 2 |
2027 |
|
|
1 Jan 2027 |
Germany |
Small companies e-invoicing |
1 Jan 2027 |
Ukraine |
SAF-T for all taxpayers |
2028 |
|
|
1 Jan 2028 |
EU |
Digital Reporting Requirements including e-invoicing harmonisation |
1 Jan 2028 |
EU |
Structured e-invoices supersede paper invoices |
1 Jan 2028 |
EU |
EC Sales lists replaced by Digital Reporting Requirements |
2028 |
EU |
EU Customs reforms |
1 Mar 2028 |
EU |
€150 import consignment threshold removed |