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Russia cuts tourism VAT to zero from 20% – update

Tourist operators to gain VAT cut until 30 June 2027

Russian tour operators are to be included in temporary VAT zero-rating extended to tourism services last year.  The Ministry of Economic Development has proposed zero-rating their domestic and in-bound tourism services.

This will apply between 1 January 2023 and 1 July 2027.

March 2022 :Russia cuts VAT for tourism services and investment for five years in acknowledgement of surplus in industry following Ukraine invasion

The Russian government has cut the Value Added Tax rate for investors in tourist and hospitality facilities to zero. This will apply from the opening of relevant facilities, and be valid for twenty years. Existing facilities are also entitled to the reduced rate from now until 30 June 2027.

The reduced rates apply for investors who build, lease and manage tourist facilities – hotels and other accommodation facilities. However, additional services (laundry, sauna, fitness, parking, transfer, conference room, business center, etc.) provided in hotels and other accommodation facilities are excluded from the reduction.

Hotel accommodation and other short term accommodation will also be subject to zero-rating from 1 July 2022 for five years.  Currently, these services are subject to the standard VAT rate of 20%

According to the Federal Tourism Agency, with the introduction of zero VAT, tax expenses in Russia will approximately amount to 16-19 billion rubles for the provision of services for the provision of places for temporary accommodation in hotels and campsites.

Future global VAT / GST changes

Date Country VAT / GST  changes (click for details)
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2024 Europe 2024 European VAT & Intrastat thresholds
1 Jul 2024 Denmark Certified digital invoicing and bookkeeping
1 Jul 2024 Greece Ends COVID-19 temporary reduced rates
1 Jul 2024 Romania Full mandatory B2B e-invoicing
1 Jul 2024 Bulgaria End tourism VAT rate cut
1 Jul 2024 Slovakia VAT registration threshold rise
1 Jul 2024 US Wyoming withdraws 200 transaction sales tax threshold
1 Jul 2024 US North Carolina ends 200,000 transaction sales tax threshold
1 Jul 2024 Senegal VAT on non-resident digital services
1 Jul 2024 Zambia Mandatory e-invoicing
5 Jul 2024 Thailand VAT on low-value goods imports
14 Jul 2024 Philippines E-commerce 1% withholding tax
1 Aug 2024 Romania eVAT pre-filled VAT returns
1 Aug 2024 Malaysia Mandatory B2B e-invoicing
1 Aug 2024 EU EU ends e-invoicing derogation requirements
1 Sep 2024 Finland Standard VAT rate rise
1 Sep 2024? Austria SAF-T reboot
1 Oct 2024 Spain Food VAT rise to 2%
1 Oct 2024 Cyprus Temporary VAT cut on essentials ends
1 Oct 2024 Saudi Arabia 10th wave of e-invoicing mandate
1 Oct 2024 Thailand VAT rise to 10%
1 Nov 2024 Ireland End of temporary VAT cut on energy
1 Nov 2024 Saudi Arabia 11th wave e-invoicing
1 Dec 2024 Botswana Mandatory e-invoicing rollout
1 Dec 2024 Saudi Arabia 12th wave e-invoicing
2025
1 Jan 2025 EU Increased VAT rate setting freedoms
1 Jan 2025 EU VAT registration threshold special scheme for SME's
1 Jan 2025 EU EU VAT rule changes on cross-border virtual events
1 Jan 2025 Switzerland Business must accept structure e-invoices
1 Jan 2025 Switzerland Place of supply travel and event services
1 Jan 2025 Sweden VAT registration threshold rise
1 Jan 2025 Belgium VAT return rule changes
1 Jan 2025 Germany Structured E-invoicing adoption
1 Jan 2025 Germany Art sales moves to reduced 7% VAT rate
1 Jan 2025 Spain Food VAT rise to 4%
1 Jan 2025 Finland Reduced VAT rate changes
1 Jan 2025 Finland VAT registration threshold rise
1 Jan 2025 Greece Potential e-invoice mandate
1 Jan 2025 Greece Domestic VAT reverse charge B2B construction
1 Jan 2025 Portugal Introduction of VAT Groups
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 Slovenia VAT registration increase
1 Jan 2025 Latvia B2G e-invoicing
1 Jan 2025 Estonia Accommodation and press publication VAT rise
Jan 2025? Estonia Suppliers must offer customers e-invoicing option
1 Jan 2025 Romania Extension of e-invoicing to B2C
1 Jan 2025 Romania Final wave of SAF-T taxpayers
1 Jan 2025 Bulgaria Phased introduction of SAF-T
1 Jan 2025 Bulgaria End catering VAT rate cut
1 Jan 2025 Ukraine SAF-T for large taxpayers
1 Jan 2025 Switzerland Deemed supplier for marketplaces on goods
1 Jan 2025 Switzerland Various VAT changes
1 Jan 2025 Saudi Arabia 13th wave of e-invoicing
1 Jan 2024 Oman Mandatory e-invoicing
1 Jan 2025 Israel 1% VAT rate increase
1 Jan 2025 Tajikistan VAT cut to 13%
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 Vietnam 2% temporary VAT cut ends
1 Jan 2025 Sri Lanka VAT on digital services
1 Jan 2025 Malaysia 2nd phase of e-invoices mandate
1 Jan 2025 New Zealand 3% Digital Services Tax
1 Jan 2025 Paraguay Last wave of mandatory e-invoicing taxpayers
15 Jan 2025 Dominican Republic 2nd wave of mandatory e-invoicing
1 Apr 2025 Croatia Heating VAT returns to 25%
1 Apr 2025 Japan Deemed supplier VAT on marketplace e-commerce
1 Jul 2025 Malaysia 3rd phase 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 Netherlands Withdrawal of 9% VAT range of services
1 Jan 2026 Switzerland Potential VAT rise to 8.5%
1 Jan 2026? Spain Potential mandatory B2B e-invoicing
1 Jan 2026? Spain Certified electronic invoicing requirements
1 Jan 2026 Latvia B2B e-invoices mandated
1 Jan 2026 Croatia Mandatory B2B e-invoicing
1 Jan 2026 Brazil VAT implementation begins
1 Jan 2026 Brazil VAT on non-resident digital services
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 July 2026 UAE Mandatory e-invoicing
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? Spain 2nd wave e-invoicing mandate
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Jul 2027 EU Single VAT Registration in the EU - extension of OSS
1 Jul 2027 EU Accommodation & travel platforms deemed supplier for VAT
1 Jul 2027 EU Call-off stock VAT simplification ends
1 Jul 2027 EU Harmonisation of B2B Reverse Charge rules
1 Jul 2027 EU Increased VAT rate setting freedoms
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
1 Mar 2028 EU IOSS mandated for marketplaces
2030
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

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