Search

Contact us for a FREE trial

Global VAT changes November 2022

Author: Richard Asquith Published on: 01/11/2022 Published in: Global

Major global Value Added Tax & Goods and Services Tax changes from 1 November 2022

Sign-up to our free VAT newsletter

Or check global VAT rates in over 300 jurisdictions here

Future global VAT / GST changes

Date	Country	VAT / GST changes (click for details)
Contact VATCalc to learn how our single VAT determination, reporting and e-invoicing platform can help you manage global compliance change
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	Slovenia	Temporary energy VAT cut ends
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

Richard Asquith

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