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 |
1 Jan 2023 |
Europe |
European VAT registration thresholds & Intrastat |
1 Jan 2023 |
France |
Introduction of VAT group option |
1 Jan 2023 |
UK |
VAT penalty regime reforms |
1 Jan 2023 |
Luxembourg |
Temporary VAT rate cut to 16% |
1 Jan 2023 |
Ireland |
Print and digital newspapers reduced to 0% VAT |
1 Jan 2023 |
Portugal |
Digital invoicing; SAF-T Billing; QR codes introduced |
1 Jan 2023 |
Poland |
VAT Groups introduced |
1 Jan 2023 |
Poland |
Changes to emergency VAT rates for 2023 |
1 Jan 2023 |
Slovakia |
Temporary reduced VAT on restaurants and sports |
1 Jan 2023 |
Bulgaria |
Extension to temp cuts; books; hotels |
1 Jan 2023 |
Lithuania |
VAT cuts on accommodation, catering, e-books and other |
1 Jan 2023 |
Romania |
Hotel and accommodation VAT rise to 9% |
1 Jan 2023 |
Romania |
SAF-T latest round of mid-sized taxpayers added |
1 Jan 2023 |
Croatia |
Adopts Euro and new currency thresholds |
1 Jan 2023 |
Serbia |
B2B e-invoicing following B2G |
1 Jan 2023 |
EU |
DAC 7 harmonised digital platform VAT transaction requests |
1 Jan 2023 |
Bulgaria |
VAT registration threshold rise |
1 Jan 2023 |
Ukraine |
SAF-T phased introduction |
1 Jan 2023 |
Turkey |
Implements 2% Tourism Tax |
1 Jan 2023 |
Mozambique |
Mozambique cuts VAT to 16% |
1 Jan 2023 |
Ghana |
Increases VAT to 15% |
1 Jan 2023 |
Zimbabwe |
Raises VAT to 15% |
1 Jan 2023 |
Saudi Arabia |
Phase 2 of mandatory e-invoicing |
1 Jan 2023 |
Kyrgyzstan |
Mandatory e-invoicing rolled out |
1 Jan 2023 |
China |
Fapiao special invoice mandatory |
1 Jan 2023 |
China |
Reduced VAT rate for small enterprises |
1 Jan 2023 |
SIngapore |
Increases GST to 8% |
1 Jan 2023 |
SIngapore |
GST exemption withdrawn on e-commerce imports |
1 Jan 2023 |
Vietnam |
Crisis 2% VAT rate cut expires |
1 Jan 2023 |
Australia |
Australia PEPPOL e-invoicing 2023 |
1 Jan 2023 |
Palau |
Implementation of 10% GST |
1 Jan 2023 |
US |
Missouri sales tax on foreign e-commerce |
1 Jan 2023 |
Uzbekistan |
Cut in VAT rate from 15% to 12% |
1 Jan 2023 |
Guinea-Bissau |
Implements VAT |
1 Jan 2023 |
Suriname |
15% VAT implementation |
1 Jan 2023 |
Suriname |
VAT on foreign digital service providers |
1 Jan 2023 |
Brazil |
Extension of e-invoicing to small companies |
1 Jan 2023 |
Chile |
Extends VAT to many services |
1 Jan 2023 |
Dominican Republic |
VAT on foreign digital services providers |
1 Jan 2023 |
Dominican Republic |
Phased introduction of e-invoicing |
1 Jan 2023 |
Panama |
Next phase of mandatory e-invoicing |
1 Jan 2023 |
Maldives |
Raises GST to 8% |
1 Jan 2023 |
Aruba |
Raises Turnover Tax to 7% |
31 Jan 2023 |
Romania |
First SAF-T returns due |
1 Mar 2023 |
Ireland |
Tourism VAT rate returns to 13.5% |
1 Mar 2023 |
Belgium |
Electricity and heating VAT rate cut ends |
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 |
Sales tax on low-value import consignments |
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 |
São Tomé and Príncipe |
Implements 15% VAT |
1 Jul 2023 |
EU |
Tourism operators margin scheme reforms proposal |
1 Jul 2023 |
Greece |
Ends COVID-19 temporary reduced rates |
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 Sep 2023 |
Thailand |
Raises VAT to 10% |
1 Oct 2023 |
Japan |
Tax qualified invoices |
2024 |
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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 |
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 |
myData live invoice reporting via ERPs |
1 Jan 2024 |
Poland |
Mandated e-invoicing introduced |
1 Jan 2024 |
Slovakia |
IS EFA e-invoicing for B2B and B2C |
1 Jan 2024 |
Romania |
Full mandatory B2B e-invoicing |
1 Jan 2024 |
Bahrain |
Potential e-invoicing implementation |
1 Jan 2024 |
UAE |
Potential e-invoice implementation |
1 Jan 2024 |
SIngapore |
Increases GST to 9% |
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 Jul 2024 |
Bhutan |
Implementation of VAT |
2025 |
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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 |
Latvia |
B2B e-invoices mandated |
1 Jan 2025 |
Indonesia |
VAT rate to rise 1% to 12% |
2028 |
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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 |