See also Global VAT rate changes as of June 1, 2021
AFRICA
Guyana
· VAT relief for COVID-19 supplies extended to December 31
South Africa
· An 18.5% VAT rate and other new taxes that could fund South Africa’s NHI
AMERICAS
United States
· State and Local Sales Tax Rates, Midyear 2021
· California: Sales and Use Tax Rates
Venezuela
ASIA
China
Fiji
· The Fiji Labour Party rejects any proposals or moves to increase VAT in the upcoming National Budget
India
· 12% GST on unbranded chips too: Kerala AAR
· 12% GST applicable on Laboratory Reagents for Rapid Testing of Food Safety Parameters: AAR
· 12% GST on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, Latex
· 12% GST on Chips, Sharkarai varatty, Roasted and Salted Cashew nuts, Namkeens
· 18% GST forces hotels to junk biodegradable packaging
· Alcohol-based hand sanitisers to attract 18% GST
Philippines
· The Philippines Imposes New 12% VAT Rate on Exporters
Vietnam
· New Circular clarifying conditions to be entitled to 5% VAT rate on medical equipment
EUROPE
ECJ Cases
European Union
· Commission waives customs duties and VAT on the import of medical equipment from non-EU countries
· VAT rates in the EU: updated guidance and improvements to TEDB database for eCommerce
Belgium
· Extension of VAT relief measures (COVID-19)
· VAT on the way to dentist and physiotherapist
· Belgium Notes Extension of 6% Reduced VAT Rate for Masks and Hydroalcoholic gels
Bulgaria
· VAT Rate Reduction For Certain Sectors
Cyprus
· Zero rate for services closely connected to the supply of Covid-19 diagnostic medical devices
Czech Republic
· Czech Republic Extends VAT Exemption for Masks and Respirators for COVID-19
Greece
· 6% VAT rate proposed for supply of electronic books and publications
· Greece Confirms Permanent Extension of VAT Reduction for Five Islands
Ireland
· Government urged to extend 9% VAT rate further than currently planned
Italy
Kosovo
· VAT Exemption for Books, Textbooks and Serial Publications
Luxembourg
· Circular on the application of 0% VAT rate to vaccines and in vitro diagnostic medical devices
Netherlands
North Macedonia
· North Macedonia Provides Temporary Reduced VAT Rates for Electricity Supplies to Final Consumers
Norway
· Norway Extends Reduced VAT Rate for COVID-19
Portugal
· Standard VAT rate in Azores is reduced to 16%
Romenia
· Romania Reduces VAT on Heating Energy Intended for Domestic Use from 19 to 5% as of Jan 13, 2022
Slovenia
· Covid-19: Extension of the VAT Exemption for medical supplies and subsidies till December 31, 2021
Ukraine
· Application of zero VAT rate
United Kingdom
· UK ministers resist calls to reduce VAT on green home improvements