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France election draws petrol and food VAT cut commitments on cost-of-living fears

Narrowing polls push candidates on VAT cut promises as inflation soars past 5%

As France goes to the polls today in the first-round of the Presidential elections, far-right opposition candidate, Marine Le Pen, has committed to a VAT rate cut on petrol and diesel from the standard 20% rate to the reduced 5.5% rate. She has also offered a cut in foodstuffs VAT to zero.

The French annual inflation rate hit 5.1% in March 2022, including 44% inflation on energy. The largest rises came in energy, food and services. A government imposed cap on gas and electricity prices should mean it stays that lowish compared to other major European economies.

The cost-of-living crisis has sprung the election to life as it was appearing a straightforward win for the centre-right incumbent, Emmanuel Macron. He has put aside €25 billion to cap electricity and natural-gas prices, and offer motorists a rebate on gasoline and diesel.

Many European countries are cutting fuel and basics VAT to help households deal with record inflation rates this spring. Learn more about French VAT in our country guide.

Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2025 Europe VAT registration and Intrastat thresholds
14 April 2025 EU EU ViDA enters into force
14 April 2025 EU ViDA: end of e-invoicing derogation requirement
1 May 2025 U.S. Ends $800 customs exemption de minimis Chinese imports
1 May 2025 Pakistan Extension of e-invoicing to all major taxpayers
1 May 2025 Uruguay Tourism VAT cut ends
1 Jun 2025 Finland Reduced VAT rate changes
1 Jun 2025 Philippines VAT on non-resident digital service providers
1 Jun 2025 Pakistan Extension of e-invoicing mandate to all businesses
30 Jun 2025 Canada First DST returns and payments due
1 Jul 2025 Germany Fiscal cash registers mandatory registration
1 Jul 2025 Belgium Dwellings works reduced VAT rate ends
1 Jul 2025 Ireland Hospitality VAT rate cut
1 Jul 2025 Slovak Republic Postponed import VAT option
1 Jul 2025 Estonia 2% VAT rise to 24%
1 Jul 2025 Estonia Customers may insist on supplier e-invoicing
1 Jul 2025 Slovenia VAT Ledgers monthly reporting
1 Jul 2025 Malaysia 3rd phase of e-invoicing mandate
1 Jul 2025 Vietnam 2% temporary VAT cut ends
1 Jul 2025 US Utah withdraws transaction sales tax threshold
1 Jul 2025 Nigeria Full roll out e-invoicing
31 Jul 2025 Saudi Arabia 17th wave e-invoicing mandate
31 Aug 2025 Saudi Arabia 18th wave of e-invoicing mandate
1 Sep 2025 Botswana VAT on digital services
12 Sep 2025 Angola Introduction of mandatory e-invoicing
30 Sep 2025 Saudi Arabia 19th wave of e-invoicing mandate
1 Oct 2025 Ireland End of temporary VAT cut on energy
1 Oct 2025 Thailand VAT rise to 10%
1 Oct 2025 Sri Lanka VAT on non-resident providers of digital services
1 Oct 2025 US Washington DC sales tax rise
1 Oct 2025 Bolivia Latest wave of e-invoicing mandate
25 Oct 2025 Chile Online marketplace VAT deemed supplier changes
25 Oct 2025 Chile VAT on low value B2C imports
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 Germany Reintroduction 7% hospitality VAT rate
1 Jan 2026 France VAT registration threshold cut
1 Jan 2026 Netherlands Withdrawal of 9% VAT range of services
1 Jan 2026 Netherlands Temporary cut in reduced VAT rate to 8%
1 Jan 2026 Finland Reduced VAT rate cut to 13.5%
1 Jan 2026 Switzerland Potential VAT rise to 8.8%
1 Jan 2026? Spain Certified electronic invoicing requirements
1 Jan 2026 Portugal SAF-T Accounting becomes mandatory
1 Jan 2026 Portugal QES digital invoice mandate
1 Jan 2026 Denmark SME join digital bookkeeping and e-invoicing mandate
1 Jan 2026 Poland 2026 VAT changes
1 Jan 2026 Poland VAT registration increase
1 Jan 2026 Greece Mandatory e-invoicing mandate
1 Jan 2026 Cyprus End temporary zero-rating of basic foodstuffs
1 Jan 2026 Slovenia VAT Groups introduced
1 Jan 2026 Latvia B2B e-invoices mandated
1 Jan 2026 Lithuania Reduced VAT rate rise to 12%
1 Jan 2026 Bulgaria Phased introduction of SAF-T
1 Jan 2026 Croatia Mandatory B2B e-invoicing
1 Jan 2026 Saudi Arabia Digital marketplaces deemed supplier VAT obligations
1 Jan 2026 Morocco Mandatory e-invoicing mandate
1 Jan 2026 Liberia 18% VAT implementation
1 Jan 2026 Kazakhstan VAT rise proposal
1 Jan 2026 Azerbaijan Mandatory VAT on digital services
1 Jan 2026 Malaysia Small businesses e-invoicing
1 Jan 2026 China Consolidated VAT Act
1 Jan 2026 Brazil VAT implementation begins
1 Jan 2026 Brazil VAT on non-resident digital services
1 Jan 2026 Chile Digital marketplace and low-value consignment VAT
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 Apr 2026 South Africa VAT rise to 16%
1 Jun 2026 Slovenia B2B e-invoicing mandate
1 Jul 2026 Hungary E-invoicing electricity & natural gas
1 July 2026 UAE Mandatory e-invoicing
1 Sept 2026 France E-invoice and e-reporting for B2B and B2C
1 Oct 2026 US Washington DC sales tax rise
1 Nov 2026 Japan Consumption Tax refund reforms
2027
1 Jan 2027 EU ViDA: modification to e-commerce package
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027? Spain Potential mandatory B2B e-invoicing
1 Jan 2027 Slovakia B2B e-invoicing mandate
1 Jan 2027 Belgium 3% Digital Services Tax
1 Jan 2027 Estonia Mandatory B2B e-invoicing
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Tajikistan VAT cut to 13%
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
Jan 2028 Germany Small companies e-invoicing
Jan 2028 Belgium Near real-time transaction reporting
Jan 2028 Netherlands New 15% reduced VAT rate
Jan 2028 EU EU Customs reforms
Jan 2028? Spain 2nd wave e-invoicing mandate
Jan 2028? South Africa E-invoicing mandate potential
1 Mar 2028 EU EU Customs Reforms
1 Mar 2028 EU €150 import consignment threshold removed
1 Mar 2028 EU IOSS incentives for marketplaces
1 Mar 2028 EU Securing IOSS - unique transaction number
1 Jul 2028 EU Single VAT Registration in the EU - extension of OSS
1 Jul 2028 EU Call-off stock VAT simplification ends
1 Jul 2028 EU Harmonisation of B2B Reverse Charge rules
1 Jul 2028 EU Withdrawal Special Arrangements import VAT option
1 Jul 2028 EU VAT obligations for foreign e-commerce sellers & marketplaces
2029
1 Jan 2029 Estonia Standard VAT rate returns to 22%
2030
Jan 2030 EU Accommodation & travel platforms deemed supplier for VAT
1 Jul 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jul 2030 EU Structured e-invoices supersede paper invoices
1 Jul 2030 EU EC Sales lists replaced by Digital Reporting Requirements
1 Jul 2030 EU ViDA 10-day limit e-invoice intra-community supplies
1 Jul 2030 EU Central VIES ViDA database
2032
1 Jul 2032 EU Digital VAT exemption certificate
2035
1 Jan 2035 EU Harmonisation to ViDA e-invoicing standards

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