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Global VAT changes February 2023

Author: Jacinta Caragher Published on: 02/02/2023 Published in: Global

Major global Value Added Tax & Goods and Services Tax changes from 1 February 2023

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Future global VAT / GST changes

Date	Country	VAT / GST changes (click for details)
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2023	Europe	European VAT registration thresholds & Intrastat
1 Apr 2023	Poland	SLIM VAT 3; 20 reforms to Polish regime
1 Apr 2023	Botswana	VAT rate returns to 14%
1 Apr 2023	Malaysia	Low value goods sales tax reform delayed
1 Apr 2023	Egypt	B2B e-invoicing registrations to complete
1 Apr 2023	Argentina	E-commerce compliance simplifications
1 Apr 2023	Guatemala	Latest round of taxpayers on e-invoicing
1 Apr 2023	New Zealand	Ends requirement for tax invoice
1 Apr 2023	Argentina	Ecommerce, gig & sharing economy platform VAT liabilities
1 Apr 2023	São Tomé and Príncipe	Implements 15% VAT
1 Jun 2023	Egypt	Digital services VAT compliance portal
1 Jul 2023	Jersey	Foreign e-commerce and marketplaces into GST net
1 Jul 2023	Malaysia	Phased introduction of e-invoicing - TBC
1 Jul 2023	Australia	Peppol e-invoicing
1 Jul 2023	Philippines	12% VAT on foreign digital service providers
1 Jul 2023	US	South Dakota end transaction threshold on sales tax
1 Jul 2023	US	South Dakota cuts sales tax rate to 4.2%
1 Jul 2023	Canada	Marketplace GST reporting of user transactions
1 Sep 2023	Ireland	Tourism VAT rate returns to 13.5%
1 Sep 2023	Thailand	Raises VAT to 10%
1 Oct 2023	Japan	Tax qualified invoices
1 Nov 2023	EU	Tourism operators margin scheme reforms proposal
2024
1 Jan 2024	EU	EU permissions on e-invoicing removed
1 Jan 2024	EU	DAC7 first marketplace reports due
1 Jan 2024	Spain	Likely start of e-invoicing rollout
1 Jan 2024	Belgium	VAT return rule changes
1 Jan 2024	Belgium	Consolidation of reduced VAT rates
1 Jan 2024	Switzerland	VAT rises to 8.1%
1 Jan 2024	Germany	Restaurant and catering temporary VAT cut to 7% ends
1 Jan 2024	Portugal	SAF-T Accounting becomes mandatory
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	Slovakia	IS EFA e-invoicing for B2B and B2C
1 Jan 2024	Romania	Full mandatory B2B e-invoicing
1 Jan 2024	Lithuania	VAT registration threshold rises to €65,000
1 Jan 2024	Israel	VAT on B2C digital services by foreign providers
1 Jan 2024	Bahrain	Potential e-invoicing implementation
1 Jan 2024	UAE	Potential e-invoice implementation
1 Jan 2024	SIngapore	Rise of GST to 9% to 2024
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 Jan 2024	Poland	Mandated e-invoicing introduced
1 Jul 2024	Bhutan	Implementation of VAT
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	Croatia	Mandatory B2B e-invoicing
1 Jan 2025	Latvia	B2B e-invoices mandated
1 Jan 2025	France	Mid-sized taxpayers included in e-invoicing mandate
1 Jan 2025	Indonesia	VAT rate to rise 1% to 12%
2026
1 Jan 2026	France	Small businesses join e-invoicing mandate
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