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Global VAT changes July 2023

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

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