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August 2022 VAT & GST changes

Major global Value Added Tax and Goods and Services Tax changes from 1 August 2022

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
1 Aug 2022 Luxembourg Diesel VAT returns to standard VAT rate
1 Aug 2022 Estonia Cut in digital news VAT rate
1 Aug 2022 Botswana Temporary VAT cut to 12%
16 Aug 2022 Czech Reversal of COVID-19 emergency rate cuts
1 Sep 2022 Cyprus Heating VAT returns to standard rate
30 Sep 2022 Uruguay 13% tourism COVID-19 VAT cut ends
1 Oct 2022 Italy Emergency cuts in domestic gas VAT rate end
1 Oct 2023 India Lowering of e-invoicing threshold
1 Oct 2022 Kenya Full e-invoice implementation
1 Oct 2022 Uruguay Tourism VAT emergency cut ends
16 Nov 2022 EU EU VAT in the Digital Age proposals
2023
1 Jan 2023 EU Tourism operators margin scheme reforms proposal
1 Jan 2023 Germany Restaurant and catering return to 19% standard rate
1 Jan 2023 France Introduction of VAT group option
1 Jan 2023 UK VAT penalty regime reforms
1 Jan 2023 Hungary Potential SAF-T HU introduction
1 Jan 2023 Portugal ATUD numbering on invoices
1 Jan 2023 Portugal Qualified electronic signature requirement on invoices
1 Jan 2023 Portugal Accounting SAF-T invoice listing for non-resident businesses
1 Jan 2023 Greece Ends COVID-19 temporary reduced rates
1 Jan 2023 Poland VAT Groups introduced
1 Jan 2023 Poland SLIM VAT 3; 20 reforms to Polish regime
1 Jan 2023 Belgium Electricity and heating VAT rate cut ends
1 Jan 2023 Bulgaria Hotel, trouism, health, catering 9% VAT rate ends
1 Jan 2023 Lithuania Hospitality; sport and cultural events VAT returns to 21% rate
1 Jan 2023 Serbia B2B transactions (following 2022 B2G)
1 Jan 2023 Jersey Foreign e-commerce and marketplaces into GST net
1 Jan 2023 EU DAC 7 harmonised digital platform VAT transaction requests
1 Jan 2023 Bulgaria VAT registration threshold rise
1 Jan 2023 Ukraine SAF-T phased introduction
1 Jan 2023 Kuwait VAT or excise tax implementation
1 Jan 2023 Oman Potential e-invoicing introduction
1 Jan 2023 India India cuts e-invoicing threshold to ₹5 crore
1 Jan 2023 China Fapiao special invoice mandatory
1 Jan 2023 SIngapore Increases GST to 8%
1 Jan 2023 SIngapore GST exemption withdrawn on e-commerce imports
1 Jan 2023 Malaysia Sales tax on low-value import consignments
1 Jan 2023 Vietnam Crisis 2% VAT cut on basics is withdrawn
1 Jan 2023 Australia Australia PEPPOL e-invoicing 2022
1 Jan 2023 US Missouri sales tax on foreign e-commerce
1 Jan 2023 Uzbekistan Cuts VAT to 12%
1 Jan 2023 UAE Potential e-invoice implementation
1 Jan 2023 Aruba Implements 12.5% VAT
1 Jan 2023 Suriname 15% VAT implementation
1 Jan 2023 Brazil Extension of e-invoicing to small companies
1 Jan 2023 Chile Extends VAT to many services
1 Jan 2023 Maldives Raises GST to 8%
31 Jan 2023 Romania First SAF-T returns due
1 Feb 2023 Botswana Ends temporary VAT cut to 12%
1 Mar 2023 Ireland Tourism VAT rate returns to 13.5%
1 Jul 2023 Australia Peppol e-invoicing
1 Sep 2023 Thailand Raises VAT to 10%
1 Oct 2023 Japan Tax qualified invoices
2024
1 Jan 2024 Spain Likely start of e-invoicing rollout
1 Jan 2024 Belgium Phased B2B e-invoicing mandate
1 Jan 2023 Switzerland Potential VAT rise to 8.1%
1 Jan 2024 Poland Mandated e-invoicing introduced
1 Jan 2024 Slovakia IS EFA e-invoicing for B2B and B2C
1 Jan 2024 SIngapore Increases GST to 9%
1 Jul 2024 Spain Certified electronic invoice software
1 Jul 2024 France E-invoice and e-reporting for B2B and B2C
1 Jul 2024 Bhutan Implementation of VAT
2025
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 Latvia B2B e-invoices mandated

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