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Global VAT changes July 2023

Author: Published on: Published in: Global

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

editor

Richard is a frequent contributor to international VAT and GST debate and public policy consultations. Prior to VAT Calc, he helped establish and grow two tax tech businesses. He started his career with the 'Big-4', working with KPMG and EY in the UK, Hungary, Russia and France

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