


Philippines 2025 12% VAT digital services
Revised 1 July 2025 VAT on non-resident digital service B2C providers & platforms The Bureau of Internal Revenue (BIR) has delayed by one month to 1 July 2025 mandatory registration on the VAT on Digital Services (VDS) Portal and the Online Registration and Update System.


Cambodia e-invoicing update
May 2025 launch B2G e-invoicing CamInvoice; 2027 B2B Cambodia’s General Department of Digital Economy (GDDE) has launched 12 May 2025 its B2G CamInvoice. It is used for the process of sending and receiving invoices in electronic form between sellers and buyers without the need for

VAT TV – global news & views

How many countries have VAT or GST? 175
175 countries have implemented VAT or GST – May 2025 Since the first introduction of a Value Added Tax in France in 1954, it has now been adopted by 175 countries around the world. The latest is Guinea-Bissau, implemented VAT on 1 January 2025. Bhutan

Aruba 12.5% VAT implementation on hold
2024 elections fail to deliver mandate for introduction of VAT The Dutch Caribbean dependency has put on hold the introduction of VAT . This follows the December 2024 elections which AVP and FUTURO parties’ political agreement failed to settle on the replacement of the existing

2025 VAT country guides

Happy 71st Birthday to VAT
10th April 1954 France adopted VAT in Ivory Coast; now implemented in 175 countries Value Added Tax turns 71 today, 10th April 2025. It was first introduced in April 1954 in the French colony of Ivory Coast. Then VAT was implemented in France in 1956

Spanish B2B Crea y Crece e-invoice 2027 consultation
Crea y Crece e-invoicing proposal fresh regulations consultation The Spanish Ministry of the Economy has issued for a second public consultation with new regulations for the introduction of the law (Draft Royal Decree, Crea y Crece) that will eventually mandate e-invoicing. The mandate runs until