|
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 |
|
2024 |
Europe |
2024 European VAT & Intrastat thresholds |
|
1 Jan 2024 |
EU |
DAC7 first marketplace reports due |
|
1 Jan 2024 |
Belgium |
VAT return rule changes |
|
1 Jan 2024 |
Belgium |
Marketplace joint VAT liabilities |
|
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 |
UK |
Platform operators obligations |
|
1 Jan 2024 |
Ireland |
E-books VAT reduced to 0% |
|
1 Jan 2024 |
Ireland |
Increase in VAT registration threshold |
|
1 Jan 2024 |
Italy |
Mirco businesses join SdI e-invoicing |
|
1 Jan 2024 |
Spain |
Basic foods temporary VAT rate cut ends |
|
1 Jan 2024 |
Greece |
Ends COVID-19 temporary reduced rates |
|
1 Jan 2024 |
Denmark |
Digital bookkeeping requirements including SAF-T |
|
1 Jan 2024 |
Luxembourg |
Reverse charge on electronics, mobile phones, precious metals |
|
1 Jan 2024 |
Poland |
Intrastat 2024 rises |
|
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 |
Bulgaria |
Increase in VAT registration thresholds |
|
1 Jan 2024 |
Romania |
Invoice digital reporting |
|
1 Jan 2024 |
Romania |
Reduced VAT rate increases |
|
1 Jan 2024 |
Malta |
New 12% VAT rate |
|
1 Jan 2024 |
Lithuania |
VAT registration threshold rises to €65,000 |
|
1 Jan 2024 |
Latvia |
VAT registration threshold rises to €50,000 |
|
1 Jan 2024 |
Estonia |
2% VAT rise |
|
1 Jan 2024 |
Israel |
VAT on B2C digital services by foreign providers |
|
1 Jan 2024 |
Saudi Arabia |
6th wave of B2B mandatory e-invoicing |
|
1 Jan 2024 |
Kenya |
Pre-filled VAT returns introduced |
|
1 Jan 2024 |
Zambia |
E-invoicing introduction |
|
1 Jan 2024 |
Lebanon |
VAT increase to 15% |
|
1 Jan 2024 |
Sri Lanka |
VAT rise to 18% |
|
1 Jan 2024 |
Mauritius |
Mandatory pre-clearance e-invoicing |
|
1 Jan 2024 |
Malaysia |
Serve Tax rise |
|
1 Jan 2024 |
Malaysia |
10% Sales Tax on low value consignment imports |
|
1 Jan 2024 |
Philippines |
Mandatory e-invoicing for all taxpayers |
|
1 Jan 2024 |
SIngapore |
Rise of GST to 9% to 2024 |
|
1 Jan 2024 |
Laos |
3% VAT increase |
|
1 Jan 2024 |
Canada |
3% Digital Services Tax |
|
1 Jan 2024 |
Colombia |
5% Digital Services Tax introduced |
|
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 |
Germany |
End of domestic fuel VAT cut |
|
1 Mar 2024 |
Saudi Arabia |
8th wave of e-invoice mandate |
|
1 Mar 2024 |
Bolivia |
5th wave of e-invoicing mandate |
|
1 Apr 2024 |
Greece |
myData live invoice reporting via ERPs |
|
1 Apr 2024 |
Israel |
mandatory pre-clearance e-invoicing |
|
1 Apr 2024 |
New Zealand |
15% GST on gig and sharing economies digital platforms |
|
1 Apr 2024 |
Japan |
Marketplace deemed supplier obligations e-commerce |
|
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 |
Saudi Arabia |
9th wave of e-invoicing |
|
1 Jul 2024 |
Spain |
Certified electronic invoice software |
|
1 Jul 2024 |
Poland |
Mandated e-invoicing introduced |
|
1 Jul 2024 |
Romania |
Full mandatory B2B e-invoicing |
|
1 Jul 2024 |
Slovakia |
VAT registration threshold rise |
|
1 Jul 2024 |
Vietnam |
2% temporary VAT cut ends |
|
1 Jul 2024 |
Bhutan |
Implementation of VAT |
|
1 Aug 2024 |
Malaysia |
Mandatory B2B e-invoicing |
|
1 Oct 2024 |
Thailand |
VAT rise to 10% |
|
1 Oct 2024 |
Oman |
Mandatory e-invoicing |
|
1 Nov 2024 |
Ireland |
End of temporary VAT cut on energy |
|
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 |
Sweden |
VAT registration threshold rise |
|
1 Jan 2025 |
Germany |
Structured E-invoicing adoption |
|
1 Jan 2025 |
Greece |
Potential e-invoice mandate |
|
1 Jan 2025 |
Portugal |
Food VAT rate cut ends |
|
1 Jan 2025 |
Portugal |
SAF-T Accounting becomes mandatory |
|
1 Jan 2025 |
Portugal |
Qualified Electronic Signature mandatory |
|
1 Jan 2025 |
Latvia |
B2B e-invoices mandated |
|
1 Jan 2025 |
Estonia |
Accommodation and press publication VAT rise |
|
Jan 2025? |
Estonia |
Suppliers must offer customers e-invoicing option |
|
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 |
Japan |
Consumption Tax on non-resident app stores |
|
1 Jan 2025 |
Indonesia |
VAT rate to rise 1% to 12% |
|
1 Jan 2025 |
Malaysia |
2nd phase of e-invoices mandate |
|
1 Jan 2025 |
New Zealand |
3% Digital Services Tax |
|
15 Jan 2025 |
Dominican Republic |
2nd wave of mandatory e-invoicing |
|
1 Jul 2025 |
Spain |
Potential mandatory B2B e-invoicing |
|
1 Jul 2025 |
Poland |
Food VAT rate cut ends |
|
1 Jul 2025 |
Malaysia |
3rd phase of e-invoicing mandate |
|
1 July 2025 |
UAE |
B2B E-invoicing phase 1 |
|
2026 |
|
|
|
1 Jan 2026 |
EU |
DAC8 harmonised crypto asset reporting |
|
1 Jan 2026 |
Belgium |
Peppol-based mandatory B2B e-invoices |
|
1 Jan 2026 |
Croatia |
Mandatory B2B e-invoicing |
|
1 Jan 2026 |
Brazil |
VAT implementation begins |
|
15 Jan 2026 |
Dominican Republic |
3rd wave of mandatory e-invoicing |
|
1 July 2026 |
UAE |
B2B e-invoicing phase 2 |
|
1 Sept 2026 |
France |
E-invoice and e-reporting for B2B and B2C |
|
2027 |
|
|
|
1 Jan 2027 |
Germany |
Large companies e-invoicing compulsory |
|
1 Jan 2027 |
Ukraine |
SAF-T for all taxpayers |
|
1 Sep 2027 |
France |
Phase 2 mandatory e-invoicing |
|
2028 |
|
|
|
1 Jan 2028 |
Germany |
Small companies e-invoicing |
|
Jan 2028 |
EU |
EU Customs reforms |
|
1 Mar 2028 |
EU |
€150 import consignment threshold removed |
|
2030 |
|
|
|
1 Jan 2030 |
EU |
Digital Reporting Requirements including e-invoicing harmonisation |
|
1 Jan 2030 |
EU |
Structured e-invoices supersede paper invoices |
|
1 Jan 2030 |
EU |
EC Sales lists replaced by Digital Reporting Requirements |
