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Global VAT changes May 2023

Author: Published on: Published in: Global

Major global Value Added Tax & Goods and Services Tax changes from 1 May 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 May 2023 UK Northern Ireland zero-rating energy saving instals
1 May 2023 Ireland Zero-rating domestic energy saving installations
1 May 2023 Finland End temporary inflation VAT cuts
15 May 2023 UK Final taxpayers migrate to MTD for VAT
1 Jun 2023 Egypt Digital services VAT compliance portal
1 Jun 2023 Bolivia Latest wave of e-invoicing taxpayers
1 Jun 2023 São Tomé and Príncipe Implements 15% VAT
1 Jul 2023 Saudi Arabia Wave 2 B2B e-invoicing taxpayers
1 Jul 2023 Italy Gas energy VAT cut ends
1 Jul 2023 Poland SLIM VAT 3; 20 reforms to Polish regime
1 Jul 2023 Jersey Foreign e-commerce and marketplaces into GST net
1 Jul 2023 Egypt Paper invoices phased out for e-invoices
1 Jul 2023 Kenya Removal registration threshold non-resident digital services
1 Jul 2023 Saudi Arabia Second round of mandatory e-invoicing
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 US Mississippi sales tax on digital services
1 Jul 2023 Canada Marketplace GST reporting of user transactions
1 Jul 2023 Guatemala Latest round of taxpayers on e-invoicing
1 Aug 2023 India New 7-day deadline for e-invoice reporting
1 Aug 2023 India Mandatory e-invoicing threshold drops to ₹5
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 Portugal Food VAT rate cut ends
1 Oct 2023 Saudi Arabia Wave 3 taxpayers for B2B e-invoicing
1 Oct 2023 Thailand Raises VAT to 10%
1 Oct 2023 Japan Tax qualified invoices
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
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 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 Luxembourg VAT rate returns to 17%
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 Czech Proposed consolidation of reduced VAT rates
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 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 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 Germany Mandatory B2B e-invoicing
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 EU DAC8 harmonised crypto asset reporting
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
2028 EU EU Customs reforms
1 Mar 2028 EU €150 import consignment threshold removed

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