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Poland adds Slovakia to VAT data fraud exchange

Slovakia and Poland have signed an automatic exchange of VAT data agreement. The agreement will facilitate transfer of transactional-level data to help both countries detect cross-border VAT fraud. Poland already has similar arrangements with German, Czech, Hungary and Lithuania.

The agreement will come into effect from 1 June 2021, with data transfers commencing in August. For accurate VAT determination on complex transactions, try our VAT Calculator or VAT Auditor services.

Poland has been one of the most successful countries at reducing its VAT Gap – the difference between VAT forecast revenues and actual receipts. It will also facilitate the instant sharing of data to expose missing trader and carousel fraud – which exploits a zero-rating VAT loophole in B2B transactions across EU borders.

Past VAT GST changes

Date Country VAT / GST  changes (click for details)
31 Jul 2022 Vietnam Completes mandatory B2B e-invoicing rollout
25 Jul 2022 Nepal VAT on foreign digital services
1 Jul 2022 Italy Major updates to SdI e-invoicing
1 Jul 2022 Sweden Raises VAT registration threshold
1 Jul 2022 Netherlands Energy VAT cut to 9% until 31 Dec 2022
1 Jul 2022 Romania E-invoicing for fraud 'risky' goods mandated
1 Jul 2022 Russia Tourism VAT rate cut
1 Jul 2022 Belarus Non-resident e-commerce sellers VAT registrations
1 Jul 2022 Egypt B2C e-invoicing mandatory
1 Jul 2022 Tanzania VAT extending to non-resident digital services
1 Jul 2022 Australia Gig & sharing marketplace reporting July 2022
1 Jul 2022 Philippines EIS VAT e-invoicing
1 Jul 2022 Korea, South Foreign digital services transaction reporting
1 Jul 2022 Vietnam B2B e-invoicing
1 Jul 2022 Anguilla Implements 13% GST
1 Jul 2022 Canada British Columbia marketplace facilitator PST liabilities
1 Jul 2022 US New Mexico cuts sales tax rate to 5%
1 Jul 2022 Guatemala FEL e-invoicing mandatory
30 Jun 2022 Italy Ends gas temporary VAT rate cut
24 Jun 2022 Moldova Hospitality VAT returns to standard VAT rate
1 Jun 2022 Sri Lanka Raises VAT to 12%
1 Jun 2022 Belarus VAT on non-residents B2C sellers of goods
5 May 2022 EU Closing VAT in Digital Age consulation
2 May 2022 Peru VAT on foods cut on inflation worries
1 May 2022 Ireland Cuts VAT on domestic fuel VAT until 31 Oct
1 May 2022 Serbia E-invoice introduction
1 May 2022 Belarus Raises VAT on electronic comms services to 26%
1 May 2022 Indonesia VAT on crypto-assets and services
1 May 2022 China Temporary VAT rate cut on delivery services
30 Apr 2022 Estonia Fuel VAT rate cut from 9% to 5%
26 Apr 2022 Russia Cuts tourism and hotel VAT to zero
15 Apr 2022 Molova Zero-rates e-books
6 Apr 2022 EU Reduced VAT rate setting powers in force
1 Apr 2022 UK Hospitality & hotel VAT returns to 20%
1 Apr 2022 UK MTD extended to 1.1million taxpayers
1 Apr 2022 UK Introduction of plastic packaging tax
1 Apr 2022 Croatia Temporary cut in heating and food VAT rate
1 Apr 2022 Poland New JPK_FA invoice reporting format
1 Apr 2022 Turkey Cuts VAT to 8% on range of basics to fight inflation
1 Apr 2022 India Cuts e-invoicing reporting threshold
1 Apr 2022 Indonesia Raises VAT from 10% to 11%
1 Apr 2022 Cambodia VAT on non-resident providers on digital services
1 Apr 2022 China Withdraws 3% VAT rate for small businesses
1 Apr 2022 Vietnam Mandatory E-invoicing extending
1 Apr 2022 Fiji VAT rise on certain imports to fund cut to foodstuffs
1 Apr 2022 Ghana VAT on non-resident providers of digital services
31 Mar 2022 Cambodia VAT on non-resident providers on digital services
1 Mar 2022 Belgium Cut to 6% for electricity until 31 May
1 Mar 2022 India State five-year GST compensation period end
27 Feb 2022 Brazil 25% discount on IPI tax rates
1 Feb 2022 Poland Temporary zero-rating VAT on basic foodstuffs
1 Feb 2022 Vietnam Cut to 8% on VAT rate for many goods & services
31 Jan 2022 Cyprus Ends reduced VAT rates on domestic power
1 Jan 2022 Greece E-invoice and e-book VAT implementation
1 Jan 2022 Norway Mandatory SAF-T replaces VAT return
1 Jan 2022 France Simplifies Deferred VAT Accounting on imports
1 Jan 2022 France Wider scope financial services opt to tax
1 Jan 2022 France Split of DEB into Intrastat and ESL
1 Jan 2022 EU 2022 EU VAT registration and Intrastat thresholds
1 Jan 2022 EU EU VAT reforms
1 Jan 2022 EU Intrastat reporting changes
1 Jan 2022 Portugal SAF-T accounting files mandatory
1 Jan 2022 Portugal QR Codes on invoices (ATCUD delayed 2023)
? 2022 Hungary Pre-filled VAT returns proposal now suspended due to COVID
1 Jan 2022 Romania SAF-T introduction
1 Jan 2022 Romania RO e-invoicing rollout begins
1 Jan 2022 Romania Cuts VAT on books and e-publications
1 Jan 2022 Latvia Cuts VAT on e-books and news
1 Jan 2022 Slovenia Mandatory reverse charge for non-residents
1 Jan 2022 Ukraine VAT on digital services
1 Jan 2022 Kosovo Ending 8% reduced rate on hotels and restaurants
1 Jan 2022 Austria Ending of COVID rates for hospitality and hotels
1 Jan 2022 EU EU intrastat reporting changes
1 Jan 2022 Turkey Lowered annual e-Fatura and e-Arşiv thresholds
1 Jan 2022 India Shifts GST on delivery services to gig & sharing platforms
1 Jan 2022 Kazakhstan VAT on foreign B2C digital services
1 Jan 2022 Tajikistan VAT cut to 15%
1 Jan 2022 Tajikistan VAT on non-resident digital services providers
1 Jan 2022 Bahrain Doubling of VAT to 10%
1 Jan 2022 Malaysia Accommodation Tax suspension ends
1 Jan 2022 Sri Lanka Temporary raises Financial Services VAT to 18%
1 Jan 2022 Laos Cuts VAT rate to 7%
1 Jan 2022 Colombia Ending of VAT exemption on hotel accommodation
1 Jan 2022 Israel VAT on non-resident digital services
1 Jan 2022 Israel Withdrawal of low-value consignment import VAT exemption
1 Jan 2022 Nigeria VAT on digital services from non-resident providers
1 Jan 2022 Paraguay e-invoice Marangatú rolls out – SIFEN
1 Jan 2022 Bahamas VAT cut to 10%
1 Jan 2022 New Caledonia Raises VAT rates
31 Jan 2022 Cyprus Ends reduced VAT rates on domestic power
2021
1 Dec 2021 Canada Manitoba PST on digital services
1 Dec 2021 Bolivia VAT e-invoicing SFE
4 Dec 2021 Saudi Arabia Introduction e-invoices
31 Dec 2021 Vietnam Ends 30% cut in VAT rates for some supplies
1 Oct 2021 Hungary eVAT option to use pre-filled VAT returns
1 Oct 2021 UK Hospitality and tourism VAT rate rises to 12.5% till Apr 2022
1 Oct 2021 Belgium Restaurant and hospitality return to 21% standard rate
1 Oct 2021 Norway Returns accommodation; cinema, amusement, theatre; public transport rate from 6% to 12%
1 Oct 2021 Uruguay VAT on tourism returns to 22% from 13%
1 Oct 2021 Turkey Ending COVID reduced VAT: accommodation; culture; office rents; other
15 Sep 2021 Egypt Preclearance e-invoicing
1 Sep 2021 Thailand VAT on foreign digital services
1 Sep 2021 Turkey Accommodation; internal flights VAT return returns to 18% from 8%
1 Sep 2021 Pakistan Pakistan 2% Withholding VAT on marketplaces
16 Aug 2021 Czech Accommodation and overnight, sporting and cultural admission returns to 15%
1 Aug 2021 Turkey Accommodation VAT rate returns from 1% to 8%
1 Jul 2021 EU EU e-commerce VAT package; OSS and IOSS; marketplace liabilities
1 Jul 2021 EU One-Stop-Shop (OSS) single EU VAT return
1 Jul 2021 EU Ending €22 import VAT exemption; new IOSS return
1 Jul 2021 EU Marketplace deemed supplier EU VAT reforms
1 Jul 2021 Portugal Non-residents certified software mandated
1 Jul 2021 Russia E-invoicing introduction
1 Jul 2021 Canada 5% GST on digital services
1 Jul 2021 Florida Imposes state sales tax on foreign sellers and marketplaces
21 Jun 2021 Moldova Cuts accommodation and hospitality VAT from 12% to 6%
1 May 2021 Ghana 1% COVID levy on top of VAT
16 Apr 2021 Oman Implements 5% VAT regime
1 Apr 2021 UK MTD Phase II, digital links and VAT penalties
1 Apr 2021 India India completes B2B e-invoice rollout
1 Apr 2021 Botswana VAT rate rises to 14%
1 Apr 2021 Canada British Columbia 7% GST on digital services
1 Apr 2021 Hungary Extension of B2C live invoice reporting mandated
1 Mar 2021 Ireland Standard VAT rate returns to 23%
1 Feb 2021 Spain Pre-filled VAT returns
1 Jan 2021 France Postponed Accounting, deferred import VAT
1 Jan 2021 India Extends mandatory B2B e-invoices to businesses with turnover above Rs 100 Crore
1 Jan 2021 Italy SDI documentation update
1 Jan 2021 Portugal Certified invoicing software for resident businesses
1 Jan 2021 UK Brexit: UK leaves EU VAT regime
1 Jan 2021 UK UK e-commerce import VAT and marketplace reforms
1 Jan 2021 Germany Standard VAT rate returns to 19%
1 Jan 2021 Nigeria VAT on digital services
1 Jan 2021 Kenya Standard VAT rate returns to 16%
1 Jan 2021 Macedonia New 10% reduced VAT rate: hospitality and catering services
1 Oct 2020 Poland SAF-T replaces VAT return
16 Sep 2020 Ecuador VAT on digital services
1 Jul 2020 Saudi Arabia VAT increased from 5% to 15%
1 Apr 2020 Jamaica Cuts VAT from 16.5% to 15%
1 Feb 2020 Nigeria Standard VAT rate increase from 5% to 7.5%
1 Jan 2020 Uzbekistan VAT on foreign digital services
1 Jan 2020 Albania Implements e-invoicing
1 Jan 2020 Austria Introduces marketplace VAT liabilities
1 Jan 2020 Chile 19% VAT on digital services
1 Jan 2020 EU Four Quick Fixes for VAT
1 Jan 2020 France Marketplace VAT liabilities
1 Jan 2020 Germany Raises VAT registration threshold
1 Jan 2020 Greece Reduced VAT rate cut to 11%
1 Jan 2020 India E-invoice rollout commences
1 Jan 2020 Malaysia 6% Service Tax on foreign digital services
1 Jan 2020 Norway Introduces mandatory SAF-T
1 Jan 2020 Norway Scraps low-value import VAT exemption
1 Jan 2020 Sri Lanka Cuts standard VAT rate to 12.5%
1 Jan 2020 Singapore GST on foreign digital service providers
1 Jan 2020 Uganda VAT on digital services by non-residents
1 Jan 2020 Uzbekistan VAT implemented on non-resident digital services
1 Jan 2020 Zimbabwe Reduces VAT from 15% to 14.5%
1 Oct 2019 Angola Implements VAT at 14%
1 Jul 2019 Canada Manitoba cuts PST 1% to 7%
1 Jan 2019 Italy Introduces SdI live invoice reporting
1 Jan 2019 Russia VAT rate increased from 18% to 20%
1 Jan 2019 Bahrain Introduces 5% VAT regime
1 Jan 2019 EU EU MOSS OSS €10,000 compliance threshold
1 Jan 2019 EU Voucher VAT reforms
4 Dec 2018 Costa Rica Introduction of VAT
1 Sep 2018 Malaysia Reintroduces Sales and Services Taxes (SST) for GST
1 Jul 2018 Australia Withdraws import GST exemption; sales GST now due in checkout
1 Jul 2018 Hungary Hungary introduces live VAT invoice reporting RTIR
1 Jul 2018 Bahamas Raises VAT to 12%
1 Jul 2018 Poland Introduces VAT split payments
1 Jul 2018 Colombia E-invoice introduction
16 Jun 2018 US Tax obligations for remote sellers and marketplaces (South Dakota vs Wayfair Supreme Court)
1 Jan 2018 Saudi Arabia Introduces 5% VAT
1 Jan 2018 UAE Implements VAT regime at 5%
1 Jul 2017 Spain Introduces SII live invoice reporting
1 Jul 2017 India Introduces Goods and Services Tax (GST)
1 July 2017 Egypt Raises VAT from 13% to 14%
1 Jun 2021 Ecuador Cuts VAT from 14% to 12%
1 Jul 2016 Canada New Brunswick raises PST 2%
1 Jul 2016 Canada Newfoundland raises PST 2%
1 Jun 2016 Greece VAT rate increases to 24%
1 Jan 2015 Luxembourg VAT rises to 17%
13 Jan 2014 Cyprus Increased VAT to 19% from 18%
1 Jan 2014 France Raises VAT to 20%
1 Oct 2013 Italy VAT rate rise to 22%
1 July 2013 Slovenia Increases VAT from 20% to 22%
1 Jan 2013 Finland Raises VAT rate to 24%
1 Jan 2013 Andorra Implements VAT regime
1 Jan 2013 Czechia VAT rate rise to 21%
1 Oct 2012 Netherlands Increases standard VAT to 21%
1 Sep 2012 Israel Increases VAT to 17%
1 Sep 2012 Spain Increases standard VAT rate to 21%
1 Jul 2012 Latvia Cuts VAT from 22% to 21%
1 Jan 2012 Ireland Raises Value Added Tax rate to 23%
1 Jan 2012 Hungary Increases VAT to 27% from 25%
4 Jan 2011 UK Raises VAT rate to 20%
1 Jan 2011 Portugal Crises VAT rise to 23%
1 Jan 2011 Poland Increases VAT to 23%
1 Jan 2011 Slovakia Raises VAT from 19% to 20%
1 Jul 2010 Canada Nova Scotia raises PST 2%
1 Sep 2009 Lithuania Increases VAT from 19% to 21%
1 Mar 2009 Croatia Raises VAT from 23% to 25%
1 Jan 2007 Germany Raises VAT rate to 19%

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