|
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 |
|
2025 |
Europe |
VAT registration and Intrastat thresholds |
|
1 Apr 2025 |
Poland |
VAT Act updates |
|
1 Apr 2025 |
Poland |
VAT filings update |
|
1 Apr 2025 |
Bulgaria |
VAT registration threshold cut |
|
1 Apr 2025 |
Croatia |
Heating VAT returns to 25% |
|
1 Apr 2025 |
India |
Input tax credit reform |
|
1 Apr 2025 |
India |
30-day limit on e-invoice reporting |
|
1 Apr 2025 |
India |
Equalisation Levy to be withdrawn |
|
1 Apr 2025 |
Japan |
Digital services marketplace liabilities |
|
1 Apr 2025 |
South Africa |
non-resident B2B digital services via reverse charge |
|
1 Apr 2025 |
Saudi Arabia |
16th wave of e-invoicing mandate |
|
1 Apr 2025 |
Jordan |
Phase 2 e-invoicing mandate |
|
1 Apr 2025 |
Ivory Coast |
E-invoicing mandate launches |
|
1 Apr 2025 |
Vietnam |
VAT on non-resident e-commerce |
|
1 Apr 2025 |
Canada |
Nova Scotia cuts HST 1% |
|
14 April 2025 |
EU |
EU ViDA enters into force |
|
14 April 2025 |
EU |
ViDA: end of e-invoicing derogation requirement |
|
1 May 2025 |
Ireland |
End of temporary VAT cut on energy |
|
1 May 2025 |
Uruguay |
Tourism VAT cut ends |
|
1 Jun 2025 |
France |
VAT registration threshold cut |
|
1 Jun 2025 |
Finland |
Reduced VAT rate changes |
|
1 Jun 2025 |
Philippines |
VAT on non-resident digital service providers |
|
30 Jun 2025 |
Canada |
First DST returns and payments due |
|
1 Jul 2025 |
Germany |
Fiscal cash registers mandatory registration |
|
1 Jul 2025 |
Belgium |
Dwellings works reduced VAT rate ends |
|
1 Jul 2025 |
Ireland |
Hospitality VAT rate cut |
|
1 Jul 2025 |
Slovak Republic |
Postponed import VAT option |
|
1 Jul 2025 |
Estonia |
2% VAT rise to 24% |
|
1 Jul 2025 |
Estonia |
Customers may insist on supplier e-invoicing |
|
1 Jul 2025 |
Slovenia |
VAT Ledgers monthly reporting |
|
1 Jul 2025 |
Malaysia |
3rd phase of e-invoicing mandate |
|
1 Jul 2025 |
Vietnam |
2% temporary VAT cut ends |
|
1 Jul 2025 |
US |
Utah withdraws transaction sales tax threshold |
|
1 Jul 2025 |
Nigeria |
Full roll out e-invoicing |
|
31 Jul 2025 |
Saudi Arabia |
17th wave e-invoicing mandate |
|
31 Aug 2025 |
Saudi Arabia |
18th wave of e-invoicing mandate |
|
1 Sep 2025 |
Botswana |
VAT on digital services |
|
12 Sep 2025 |
Angola |
Introduction of mandatory e-invoicing |
|
30 Sep 2025 |
Saudi Arabia |
19th wave of e-invoicing mandate |
|
1 Oct 2025 |
Thailand |
VAT rise to 10% |
|
1 Oct 2025 |
Sri Lanka |
VAT on non-resident providers of digital services |
|
1 Oct 2025 |
US |
Washington DC sales tax rise |
|
1 Oct 2025 |
Bolivia |
Latest wave of e-invoicing mandate |
|
1 Nov 2025 |
Singapore |
E-invoicing rollout starts |
|
2026 |
|
|
|
1 Jan 2026 |
EU |
DAC8 harmonised crypto asset reporting |
|
1 Jan 2026 |
Belgium |
Peppol-based mandatory B2B e-invoices |
|
1 Jan 2026 |
Germany |
Reintroduction 7% hospitality VAT rate |
|
1 Jan 2026 |
Netherlands |
Withdrawal of 9% VAT range of services |
|
1 Jan 2026 |
Netherlands |
Temporary cut in reduced VAT rate to 8% |
|
1 Jan 2026 |
Finland |
Reduced VAT rate cut to 13.5% |
|
1 Jan 2026 |
Switzerland |
Potential VAT rise to 8.8% |
|
1 Jan 2026? |
Spain |
Certified electronic invoicing requirements |
|
1 Jan 2026 |
Portugal |
SAF-T Accounting becomes mandatory |
|
1 Jan 2026 |
Portugal |
QES digital invoice mandate |
|
1 Jan 2026 |
Denmark |
SME join digital bookkeeping and e-invoicing mandate |
|
1 Jan 2026 |
Poland |
2026 VAT changes |
|
1 Jan 2026 |
Poland |
VAT registration increase |
|
1 Jan 2026 |
Greece |
Mandatory e-invoicing mandate |
|
1 Jan 2026 |
Cyprus |
End temporary zero-rating of basic foodstuffs |
|
1 Jan 2026 |
Slovenia |
VAT Groups introduced |
|
1 Jan 2026 |
Latvia |
B2B e-invoices mandated |
|
1 Jan 2026 |
Bulgaria |
Phased introduction of SAF-T |
|
1 Jan 2026 |
Croatia |
Mandatory B2B e-invoicing |
|
1 Jan 2026 |
Morocco |
Mandatory e-invoicing mandate |
|
1 Jan 2026 |
Liberia |
18% VAT implementation |
|
1 Jan 2026 |
Kazakhstan |
VAT rise proposal |
|
1 Jan 2026 |
Malaysia |
Small businesses e-invoicing |
|
1 Jan 2026 |
China |
Consolidated VAT Act |
|
1 Jan 2026 |
Brazil |
VAT implementation begins |
|
1 Jan 2026 |
Brazil |
VAT on non-resident digital services |
|
1 Jan 2026 |
Chile |
Digital marketplace and low-value consignment VAT |
|
1 Jan 2026 |
India |
Potential B2C e-invoicing |
|
15 Jan 2026 |
Dominican Republic |
3rd wave of mandatory e-invoicing |
|
1 Feb 2026 |
Poland |
1st wave KSeF e-invoicing mandate |
|
1 Apr 2026 |
Poland |
2nd wave KSeF e-invoicing mandate |
|
1 Apr 2026 |
South Africa |
VAT rise to 16% |
|
1 Jun 2026 |
Slovenia |
B2B e-invoicing mandate |
|
1 Jul 2026 |
Hungary |
E-invoicing electricity & natural gas |
|
1 July 2026 |
UAE |
Mandatory e-invoicing |
|
1 Sept 2026 |
France |
E-invoice and e-reporting for B2B and B2C |
|
1 Oct 2026 |
US |
Washington DC sales tax rise |
|
1 Nov 2026 |
Japan |
Consumption Tax refund reforms |
|
2027 |
|
|
|
1 Jan 2027 |
EU |
ViDA: modification to e-commerce package |
|
1 Jan 2027 |
Germany |
Large companies e-invoicing compulsory |
|
1 Jan 2027? |
Spain |
Potential mandatory B2B e-invoicing |
|
1 Jan 2027 |
Slovakia |
B2B e-invoicing mandate |
|
1 Jan 2027 |
Belgium |
3% Digital Services Tax |
|
1 Jan 2027 |
Estonia |
Mandatory B2B e-invoicing |
|
1 Jan 2027 |
Guernsey |
Implementation of 5% GST |
|
1 Jan 2027 |
Tajikistan |
VAT cut to 13% |
|
1 Jan 2027 |
Ukraine |
SAF-T for all taxpayers |
|
1 Jan 2027 |
UK |
Introduction of CBAM levy |
|
1 Sep 2027 |
France |
Phase 2 mandatory e-invoicing |
|
2028 |
|
|
|
Jan 2028 |
Germany |
Small companies e-invoicing |
|
Jan 2028 |
Belgium |
Near real-time transaction reporting |
|
Jan 2028 |
Netherlands |
New 15% reduced VAT rate |
|
Jan 2028 |
EU |
EU Customs reforms |
|
Jan 2028? |
Spain |
2nd wave e-invoicing mandate |
|
1 Mar 2028 |
EU |
EU Customs Reforms |
|
1 Mar 2028 |
EU |
€150 import consignment threshold removed |
|
1 Mar 2028 |
EU |
IOSS incentives for marketplaces |
|
1 Mar 2028 |
EU |
Securing IOSS - unique transaction number |
|
1 Jul 2028 |
EU |
Single VAT Registration in the EU - extension of OSS |
|
1 Jul 2028 |
EU |
Call-off stock VAT simplification ends |
|
1 Jul 2028 |
EU |
Harmonisation of B2B Reverse Charge rules |
|
2029 |
|
|
|
1 Jan 2029 |
Estonia |
Standard VAT rate returns to 22% |
|
2030 |
|
|
|
Jan 2030 |
EU |
Accommodation & travel platforms deemed supplier for VAT |
|
1 Jul 2030 |
EU |
Digital Reporting Requirements including e-invoicing harmonisation |
|
1 Jul 2030 |
EU |
Structured e-invoices supersede paper invoices |
|
1 Jul 2030 |
EU |
EC Sales lists replaced by Digital Reporting Requirements |
|
1 Jul 2030 |
EU |
ViDA 10-day limit e-invoice intra-community supplies |
|
1 Jul 2030 |
EU |
Central VIES ViDA database |
|
2032 |
|
|
|
1 Jul 2032 |
EU |
Digital VAT exemption certificate |
|
2035 |
|
|
|
1 Jan 2035 |
EU |
Harmonisation to ViDA e-invoicing standards |
