Global VAT rate changes announced in week 45 & 46 (Nov 6-19, 2022)

BAHRAIN

• Updated list of medicines subject to zero rate of VAT; industry focus groups on e-invoicing

BANGLADESH

• All the IMF’s questions

BELGIUM

• Standard statement replaces the VAT certificate to apply 6% reduced VAT rate

CROATIA

• Croatia VAT rate and reporting/record keeping changes

EUROPEAN UNION

VAT Rates in Europe

FINLAND

• Electricity VAT cut to 10% until April 2023; public transport to 0%
• Finland Gazettes Law Temporarily Reducing Energy, Transportation VAT Rates Under 2023 Budget Due to War
• Finland Provides Temporary VAT Rate Reduction for Electricity and Exemption for Passenger Transport

HUNGARY

• The most important VAT changes expected: 5% new residential property extended and fiscalization (electronic receipts)

INDIA

• Brick kiln owners protest against GST hike; demand revert to old 1%

IRELAND

• Ireland changes VAT rates for newspapers, hospitality, & tourism

ITALY

• Adjustment of the VAT ceiling following a sale under the non-taxable VAT regime

JERSEY

• Proposal to cut GST on basic food products

LATVIA

• Parliament approved reduced VAT rate on specific food products

LUXEMBOURG

• Luxembourg Temporarily Reduces VAT Rates
• Luxembourg to temporarily lower VAT rates

MALTA

• Country VAT Guide : Malta

MOLDOVA

• State Tax Service Clarifies That Goods Sold Abroad Are Not Subject to VAT

MOZAMBIQUE

• Mozambique to cut VAT to 16% 2023 – proceeds to parliament
• Mozambique to Reduce Standard VAT Rate

NETHERLANDS

• Draft billl: 0% VAT for solar panels on homes from January 1, 2023
• VAT authorities explain VAT rate for animal feed
• VAT zero rate not applicable to the delivery of horse to a customer established outside the EU

PHILIPPINES

• House asked to begin hearings on anti-VAT bills (to remove VAT on utilities)
• Makabayan seeks VAT exemption of electricity, water, toll services
• P187 billion revenue losses seen if utilities VAT removed
• Salceda: Marcos wants House to study removing VAT on utilities

POLAND

• Brussels does not agree to zero VAT rates, so the anti-inflationary shield has to change
• Poland zero-rating VAT energy blocked by EU
• Zero VAT on food will remain. Minister Soboń confirms

RUSSIA

• 0% VAT for commuter railway transportation of passengers is planned to be extended until the end of 2034
• Russia Clarifies That Reduced VAT Rate Does Not Apply to Processed Vegetables

SINGAPORE

• GST rise to 8% Jan 2023; 9% Jan 2024 – passed
• Legislative changes in Singapore per Jan 1, 2023 – Low value goods threshold & VAT rate rise
• Parliament passes GST hike but DPM Wong keeps open possibility of review if S’pore economy suffers ‘severe impact’ in 2023

SLOVAKIA

• Reduced VAT rate 5 % will only be applicable for rental housing as of Jan 1, 2023

SOUTH AFRICA

• Types of Supplies for VAT Purposes

SWEDEN

• Budget Bill 2023: Increase in the VAT rate from 6% to 12% on repairs

UNITED ARAB EMIRATES

• United Arab Emirates VAT Law Amendments and the Impact for Businesses

UNITED KINGDOM

• HMRC Guidance: Fuel and power (VAT Notice 701/19)
• Standard or reduced VAT rate due on Charging of Electric Vehicles?

UNITED STATES

• Colorado: City of Lone Tree Temporary Sales Tax Reduction

UZBEKISTAN

• Uzbekistan to cut VAT for foreign visitors next year

VIETNAM

• Special Consumption Tax in Vietnam (2022)

WORLD

• November tax updates: 15 snippets from the world of VAT
• Optimize your tax codes in SAP, work efficient, save money and time

ZAMBIA

• Media owners petition HH against VAT on newspaper sales

ZIMBABWE

• Telecoms, Mobile and Broadband Sector Report 2022: Heavy Tax Burden Causing Difficulties for Players/Consumers

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See also 

• Global VAT rate changes announced in week 44 (week of Oct 31, 2022
• Global VAT rate changes announced in week 43 (week of Oct 24, 2022)
• Global VAT rate changes announced in week 42 (week of Oct 17, 2022
• Global VAT rate changes announced in week 41 (week of Oct 10, 2022)
• Global VAT rate changes announced in week 40 (week of Oct 3, 2022)
• Global VAT rate changes announced in week 39 (week of Sept 26)