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Global 2022 VAT / GST changes

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Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
2023
1 Jan 2023 Europe European VAT registration thresholds & Intrastat
1 Jan 2023 EU Tourism operators margin scheme reforms proposal
1 Jan 2023 France Introduction of VAT group option
1 Jan 2023 UK VAT penalty regime reforms
1 Jan 2023 Luxembourg Temporary VAT rate cut to 16%
1 Jan 2023 Netherlands Increase in VAT registration threshold
1 Jan 2023 Ireland Print and digital newspapers reduced to 0% VAT
1 Jan 2023 Portugal ATCUD invoicing; SAF-T Billing; QR Code for non-residents
1 Jan 2023 Portugal Accounting SAF-T invoice listing for non-resident businesses
1 Jan 2023 Poland VAT Groups introduced
1 Jan 2023 Poland SLIM VAT 3; 20 reforms to Polish regime
1 Jan 2023 Bulgaria Hotel, trouism, health, catering 9% VAT rate ends
1 Jan 2023 Lithuania Accommodation, catering, sports VAT cuts
1 Jan 2023 Romania Potential rises for hotels and other services
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 Mozambique Mozambique cuts VAT to 16%
1 Jan 2023 Ghana Increases VAT to 15%
1 Jan 2023 Saudi Arabia Phase 2 of mandatory e-invoicing
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1 Jan 2023 SIngapore GST exemption withdrawn on e-commerce imports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 Malaysia Phased introduction of e-invoicing - TBC
1 Jan 2023 Vietnam Crisis 2% VAT cut on basics is withdrawn
1 Jan 2023 Australia Australia PEPPOL e-invoicing 2023
1 Jan 2023 US Missouri sales tax on foreign e-commerce
1 Jan 2023 Uzbekistan Reduction of VAT rate to 12%
1 Jan 2023 UAE Potential e-invoice implementation
1 Jan 2023 Guinea-Bissau Implements 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 Dominican Republic VAT on foreign digital services providers
1 Jan 2023 Dominican Republic Phased introduction of e-invoicing
1 Jan 2023 Panama Next phase of mandatory e-invoicing
1 Jan 2023 Maldives Raises GST to 8%
1 Jan 2023 Aruba Raises Turnover Tax 1% to 7%
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 Mar 2023 Belgium Electricity and heating VAT rate cut ends
1 Apr 2023 Guatemala Latest round of taxpayers on e-invoicing
1 Apr 2023 New Zealand Ends requirement for tax invoice
1 Jul 2023 Greece Ends COVID-19 temporary reduced rates
1 Jul 2023 Australia Peppol e-invoicing
1 Jul 2023 Philippines 12% VAT on foreign digital service providers
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 2023 Switzerland VAT rises to 8.1%
1 Jan 2024 Germany Restaurant and catering temporary VAT cut to 7% ends
1 Jan 2024 Poland Mandated e-invoicing introduced
1 Jan 2024 Slovakia IS EFA e-invoicing for B2B and B2C
1 Jan 2024 Bahrain Potential e-invoicing implementation
1 Jan 2024 SIngapore Increases GST to 9%
1 Jan 2024 Aruba Implements 12.5% VAT
1 Apr 2024 New Zealand 15% GST on gig and sharing economies digital platforms
1 Jul 2024 Belgium Phased B2B e-invoicing mandate
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
1 Jan 2025 Indonesia VAT rate to rise 1% to 12%

Past VAT GST changes

Date Country VAT / GST  changes (click for details)
31 Dec 2022 Italy Emergency cuts in domestic gas VAT rate end
7 Dec 2022 EU EU VAT in the Digital Age proposals
1 Dec 2022 Finland Emergency electricity VAT rate cut to 10%
30 Nov 2022 Kenya Full e-invoice implementation
29 Nov 2022 Ecuador Extension of e-invoicing
7 Nov 2022 UK All businesses on MTD filing; old portal closes
1 Oct 2022 Germany Cuts energy VAT to 7% for 6 months
I Oct 2022 Spain Cuts VAT on natural gas until end of the year
1 Oct 2022 India Lowering of e-invoicing threshold
1 Oct 2022 Uruguay Tourism VAT emergency cut ends
30 Sep 2022 Uruguay 13% tourism COVID-19 VAT cut ends
1 Sep 2022 Cyprus Heating VAT returns to standard rate
1 Sep 2022 Slovenia Cuts domestic energy VAT to 9.5%
1 Sep 2022 Sri Lanka Raises VAT to 15% from 12%
1 Sep 2022 Peru Cuts tourist accommodation VAT rate
16 Aug 2022 Czech Reversal of COVID-19 emergency rate cuts
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%
31 Jul 2022 Vietnam Completes mandatory B2B e-invoicing rollout
25 Jul 2022 Nepal VAT on foreign digital services
1 Jul 2022 Italy Major updates to SdI e-invoicing
1 Jul 2022 Sweden Raises VAT registration threshold
1 Jul 2022 Netherlands Energy VAT cut to 9% until 31 Dec 2022
1 Jul 2022 Romania E-invoicing for fraud 'risky' goods mandated
1 Jul 2022 Russia Tourism VAT rate cut
1 Jul 2022 Belarus Non-resident e-commerce sellers VAT registrations
1 Jul 2022 Egypt B2C e-invoicing mandatory
1 Jul 2022 Tanzania VAT extending to non-resident digital services
1 Jul 2022 Australia Gig & sharing marketplace reporting July 2022
1 Jul 2022 Philippines EIS VAT e-invoicing
1 Jul 2022 Korea, South Foreign digital services transaction reporting
1 Jul 2022 Vietnam B2B e-invoicing
1 Jul 2022 Anguilla Implements 13% GST
1 Jul 2022 Canada British Columbia marketplace facilitator PST liabilities
1 Jul 2022 US New Mexico cuts sales tax rate to 5%
1 Jul 2022 Guatemala FEL e-invoicing mandatory
30 Jun 2022 Italy Ends gas temporary VAT rate cut
24 Jun 2022 Moldova Hospitality VAT returns to standard VAT rate
1 Jun 2022 Sri Lanka Raises VAT to 12%
1 Jun 2022 Belarus VAT on non-residents B2C sellers of goods
5 May 2022 EU Closing VAT in Digital Age consulation
2 May 2022 Peru VAT on foods cut on inflation worries
1 May 2022 Ireland Cuts VAT on domestic fuel VAT until 31 Oct
1 May 2022 Serbia E-invoice introduction
1 May 2022 Belarus Raises VAT on electronic comms services to 26%
1 May 2022 Indonesia VAT on crypto-assets and services
1 May 2022 China Temporary VAT rate cut on delivery services
30 Apr 2022 Estonia Fuel VAT rate cut from 9% to 5%
26 Apr 2022 Russia Cuts tourism and hotel VAT to zero
15 Apr 2022 Molova Zero-rates e-books
6 Apr 2022 EU Reduced VAT rate setting powers in force
1 Apr 2022 UK Hospitality & hotel VAT returns to 20%
1 Apr 2022 UK MTD extended to 1.1million taxpayers
1 Apr 2022 UK Introduction of plastic packaging tax
1 Apr 2022 Croatia Temporary cut in heating and food VAT rate
1 Apr 2022 Poland New JPK_FA invoice reporting format
1 Apr 2022 Turkey Cuts VAT to 8% on range of basics to fight inflation
1 Apr 2022 India Cuts e-invoicing reporting threshold
1 Apr 2022 Indonesia Raises VAT from 10% to 11%
1 Apr 2022 Cambodia VAT on non-resident providers on digital services
1 Apr 2022 China Withdraws 3% VAT rate for small businesses
1 Apr 2022 Vietnam Mandatory E-invoicing extending
1 Apr 2022 Fiji VAT rise on certain imports to fund cut to foodstuffs
1 Apr 2022 Ghana VAT on non-resident providers of digital services
31 Mar 2022 Cambodia VAT on non-resident providers on digital services
1 Mar 2022 Belgium Cut to 6% for electricity until 31 May
1 Mar 2022 India State five-year GST compensation period end
27 Feb 2022 Brazil 25% discount on IPI tax rates
1 Feb 2022 Poland Temporary zero-rating VAT on basic foodstuffs
1 Feb 2022 Vietnam Cut to 8% on VAT rate for many goods & services
31 Jan 2022 Cyprus Ends reduced VAT rates on domestic power
1 Jan 2022 Greece E-invoice and e-book VAT implementation
1 Jan 2022 Norway Mandatory SAF-T replaces VAT return
1 Jan 2022 France Simplifies Deferred VAT Accounting on imports
1 Jan 2022 France Wider scope financial services opt to tax
1 Jan 2022 France Split of DEB into Intrastat and ESL
1 Jan 2022 EU 2022 EU VAT registration and Intrastat thresholds
1 Jan 2022 EU EU VAT reforms
1 Jan 2022 EU Intrastat reporting changes
1 Jan 2022 Portugal SAF-T accounting files mandatory
1 Jan 2022 Portugal QR Codes on invoices (ATCUD delayed 2023)
? 2022 Hungary Pre-filled VAT returns proposal now suspended due to COVID
1 Jan 2022 Romania SAF-T introduction
1 Jan 2022 Romania RO e-invoicing rollout begins
1 Jan 2022 Romania Cuts VAT on books and e-publications
1 Jan 2022 Latvia Cuts VAT on e-books and news
1 Jan 2022 Slovenia Mandatory reverse charge for non-residents
1 Jan 2022 Ukraine VAT on digital services
1 Jan 2022 Kosovo Ending 8% reduced rate on hotels and restaurants
1 Jan 2022 Austria Ending of COVID rates for hospitality and hotels
1 Jan 2022 EU EU intrastat reporting changes
1 Jan 2022 Turkey Lowered annual e-Fatura and e-Arşiv thresholds
1 Jan 2022 India Shifts GST on delivery services to gig & sharing platforms
1 Jan 2022 Kazakhstan VAT on foreign B2C digital services
1 Jan 2022 Tajikistan VAT cut to 15%
1 Jan 2022 Tajikistan VAT on non-resident digital services providers
1 Jan 2022 Bahrain Doubling of VAT to 10%
1 Jan 2022 Malaysia Accommodation Tax suspension ends
1 Jan 2022 Sri Lanka Temporary raises Financial Services VAT to 18%
1 Jan 2022 Laos Cuts VAT rate to 7%
1 Jan 2022 Colombia Ending of VAT exemption on hotel accommodation
1 Jan 2022 Israel VAT on non-resident digital services
1 Jan 2022 Israel Withdrawal of low-value consignment import VAT exemption
1 Jan 2022 Nigeria VAT on digital services from non-resident providers
1 Jan 2022 Paraguay e-invoice Marangatú rolls out – SIFEN
1 Jan 2022 Bahamas VAT cut to 10%
1 Jan 2022 New Caledonia Raises VAT rates
31 Jan 2022 Cyprus Ends reduced VAT rates on domestic power
2021
1 Dec 2021 Canada Manitoba PST on digital services
1 Dec 2021 Bolivia VAT e-invoicing SFE
4 Dec 2021 Saudi Arabia Introduction e-invoices
31 Dec 2021 Vietnam Ends 30% cut in VAT rates for some supplies
1 Oct 2021 Hungary eVAT option to use pre-filled VAT returns
1 Oct 2021 UK Hospitality and tourism VAT rate rises to 12.5% till Apr 2022
1 Oct 2021 Belgium Restaurant and hospitality return to 21% standard rate
1 Oct 2021 Norway Returns accommodation; cinema, amusement, theatre; public transport rate from 6% to 12%
1 Oct 2021 Uruguay VAT on tourism returns to 22% from 13%
1 Oct 2021 Turkey Ending COVID reduced VAT: accommodation; culture; office rents; other
15 Sep 2021 Egypt Preclearance e-invoicing
1 Sep 2021 Thailand VAT on foreign digital services
1 Sep 2021 Turkey Accommodation; internal flights VAT return returns to 18% from 8%
1 Sep 2021 Pakistan Pakistan 2% Withholding VAT on marketplaces
16 Aug 2021 Czech Accommodation and overnight, sporting and cultural admission returns to 15%
1 Aug 2021 Turkey Accommodation VAT rate returns from 1% to 8%
1 Jul 2021 EU EU e-commerce VAT package; OSS and IOSS; marketplace liabilities
1 Jul 2021 EU One-Stop-Shop (OSS) single EU VAT return
1 Jul 2021 EU Ending €22 import VAT exemption; new IOSS return
1 Jul 2021 EU Marketplace deemed supplier EU VAT reforms
1 Jul 2021 Portugal Non-residents certified software mandated
1 Jul 2021 Russia E-invoicing introduction
1 Jul 2021 Canada 5% GST on digital services
1 Jul 2021 Florida Imposes state sales tax on foreign sellers and marketplaces
21 Jun 2021 Moldova Cuts accommodation and hospitality VAT from 12% to 6%
1 May 2021 Ghana 1% COVID levy on top of VAT
16 Apr 2021 Oman Implements 5% VAT regime
1 Apr 2021 UK MTD Phase II, digital links and VAT penalties
1 Apr 2021 India India completes B2B e-invoice rollout
1 Apr 2021 Botswana VAT rate rises to 14%
1 Apr 2021 Canada British Columbia 7% GST on digital services
1 Apr 2021 Hungary Extension of B2C live invoice reporting mandated
1 Mar 2021 Ireland Standard VAT rate returns to 23%
1 Feb 2021 Spain Pre-filled VAT returns
1 Jan 2021 France Postponed Accounting, deferred import VAT
1 Jan 2021 India Extends mandatory B2B e-invoices to businesses with turnover above Rs 100 Crore
1 Jan 2021 Italy SDI documentation update
1 Jan 2021 Portugal Certified invoicing software for resident businesses
1 Jan 2021 UK Brexit: UK leaves EU VAT regime
1 Jan 2021 UK UK e-commerce import VAT and marketplace reforms
1 Jan 2021 Germany Standard VAT rate returns to 19%
1 Jan 2021 Nigeria VAT on digital services
1 Jan 2021 Kenya Standard VAT rate returns to 16%
1 Jan 2021 Macedonia New 10% reduced VAT rate: hospitality and catering services
1 Oct 2020 Poland SAF-T replaces VAT return
16 Sep 2020 Ecuador VAT on digital services
1 Jul 2020 Saudi Arabia VAT increased from 5% to 15%
1 Apr 2020 Jamaica Cuts VAT from 16.5% to 15%
1 Feb 2020 Nigeria Standard VAT rate increase from 5% to 7.5%
1 Jan 2020 Uzbekistan VAT on foreign digital services
1 Jan 2020 Albania Implements e-invoicing
1 Jan 2020 Austria Introduces marketplace VAT liabilities
1 Jan 2020 Chile 19% VAT on digital services
1 Jan 2020 EU Four Quick Fixes for VAT
1 Jan 2020 France Marketplace VAT liabilities
1 Jan 2020 Germany Raises VAT registration threshold
1 Jan 2020 Greece Reduced VAT rate cut to 11%
1 Jan 2020 India E-invoice rollout commences
1 Jan 2020 Malaysia 6% Service Tax on foreign digital services
1 Jan 2020 Norway Introduces mandatory SAF-T
1 Jan 2020 Norway Scraps low-value import VAT exemption
1 Jan 2020 Sri Lanka Cuts standard VAT rate to 12.5%
1 Jan 2020 Singapore GST on foreign digital service providers
1 Jan 2020 Uganda VAT on digital services by non-residents
1 Jan 2020 Uzbekistan VAT implemented on non-resident digital services
1 Jan 2020 Zimbabwe Reduces VAT from 15% to 14.5%
1 Oct 2019 Angola Implements VAT at 14%
1 Jul 2019 Canada Manitoba cuts PST 1% to 7%
1 Jan 2019 Italy Introduces SdI live invoice reporting
1 Jan 2019 Russia VAT rate increased from 18% to 20%
1 Jan 2019 Bahrain Introduces 5% VAT regime
1 Jan 2019 EU EU MOSS OSS €10,000 compliance threshold
1 Jan 2019 EU Voucher VAT reforms
4 Dec 2018 Costa Rica Introduction of VAT
1 Sep 2018 Malaysia Reintroduces Sales and Services Taxes (SST) for GST
1 Jul 2018 Australia Withdraws import GST exemption; sales GST now due in checkout
1 Jul 2018 Hungary Hungary introduces live VAT invoice reporting RTIR
1 Jul 2018 Bahamas Raises VAT to 12%
1 Jul 2018 Poland Introduces VAT split payments
1 Jul 2018 Colombia E-invoice introduction
16 Jun 2018 US Tax obligations for remote sellers and marketplaces (South Dakota vs Wayfair Supreme Court)
1 Jan 2018 Saudi Arabia Introduces 5% VAT
1 Jan 2018 UAE Implements VAT regime at 5%
1 Jul 2017 Spain Introduces SII live invoice reporting
1 Jul 2017 India Introduces Goods and Services Tax (GST)
1 July 2017 Egypt Raises VAT from 13% to 14%
1 Jun 2021 Ecuador Cuts VAT from 14% to 12%
1 Jul 2016 Canada New Brunswick raises PST 2%
1 Jul 2016 Canada Newfoundland raises PST 2%
1 Jun 2016 Greece VAT rate increases to 24%
1 Jan 2015 Luxembourg VAT rises to 17%
13 Jan 2014 Cyprus Increased VAT to 19% from 18%
1 Jan 2014 France Raises VAT to 20%
1 Oct 2013 Italy VAT rate rise to 22%
1 July 2013 Slovenia Increases VAT from 20% to 22%
1 Jan 2013 Finland Raises VAT rate to 24%
1 Jan 2013 Andorra Implements VAT regime
1 Jan 2013 Czechia VAT rate rise to 21%
1 Oct 2012 Netherlands Increases standard VAT to 21%
1 Sep 2012 Israel Increases VAT to 17%
1 Sep 2012 Spain Increases standard VAT rate to 21%
1 Jul 2012 Latvia Cuts VAT from 22% to 21%
1 Jan 2012 Ireland Raises Value Added Tax rate to 23%
1 Jan 2012 Hungary Increases VAT to 27% from 25%
4 Jan 2011 UK Raises VAT rate to 20%
1 Jan 2011 Portugal Crises VAT rise to 23%
1 Jan 2011 Poland Increases VAT to 23%
1 Jan 2011 Slovakia Raises VAT from 19% to 20%
1 Jul 2010 Canada Nova Scotia raises PST 2%
1 Sep 2009 Lithuania Increases VAT from 19% to 21%
1 Mar 2009 Croatia Raises VAT from 23% to 25%
1 Jan 2007 Germany Raises VAT rate to 19%
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