AZERBAIJAN
BANGLADESH
BELARUS/RUSSIA
BELGIUM
- Belgium Reduced Rate on Masks Expiring 31 December 2022
- Circular 2022/C/118 on the VAT rate on the right of access to fitness centers and other sports facilities
- Circular 2023/C/9 regarding the temporarily reduced VAT rate for the supply of heat by means of a gas-fired collective heating installation
BHUTAN
BOSNIA AND HERZEGOVINA
BOTSWANA
- Botswana Extends Temporary VAT Rate Reduction
- Botswana Temporary 12% VAT Rate Extended to 31 March 2023
- Extension of temporary reduced VAT rate
- Reduced VAT rate extended through 31 March 2023
- Reminder of VAT rate reverting to 14%
- Temporary VAT cut to 12% till 31 March 2023
BRAZIL
BULGARIA
- Amendments to the VAT Act to extend VAT rate of 9% on different types of goods and services
- Bulgaria Extends Temporary Reduced VAT Rate Due to COVID-19 to 31 December 2023
- Bulgaria Introduces Amendments to the VAT Act
- Changes in VAT law
- Changes in VAT law, including reporting of data regarding cross-border payments
- Reduced VAT rates in Bulgaria until December 31, 2023
- Various amendments to the VAT act (a.o. bad debts, rate, reverse charge, scrapping, fuel and export)
BULGARIA/EUROPEAN UNION
CAMBODIA
CANADA
CHINA
- China small businesses VAT cut for 2023
- China Small-Scale Taxpayers Rate Reduced
- VAT for small businesses which are currently levied at 3% will be reduced to 1%
COLOMBIA
CROATIA
CYPRUS
- Cyprus Tax Agency Announces Application of Zero-Rated VAT on Medical Supplies Due to Coronavirus
- Cyprus VAT Rates for Products and Services Related to COVID-19
CZECH REPUBLIC
- Czech proposes consolidating reduced VAT rates 2024
- Czech Republic Considering Merge of Reduced VAT Rates
ECUADOR
EGYPT
ESTONIA
EUROPE
- Eastern Europe: Definition of exporter — VAT consequences
- January 2023: New year tax updates
- VAT cuts as Europe inflation drops to 9.2% December 2022
EUROPEAN UNION
- 2023 VAT rates in France and in 27 countries of the European Union
- VAT rates in Europe 2023: Definition, Actual Value-Added-Tax Rates
EUROPEAN UNION/GERMANY
FINLAND
- Finland confirms 0% for domestic transport services
- Proposal on Tax Adjustment for 2023
- VAT reduction cuts VR train tickets prices until April
FRANCE
- 2023 finance bill adopted by Parliament
- 2023 Finance Law: overview of VAT changes
- 5% VAT for electric vehicle charging infrastructure and energy renovation projects
- Changes to French VAT rates established by the 2023 finance law
- Extension of the 5.5% VAT rate for goods aimed at limiting the spread of COVID-19
- Guidance: Regime applicable to press publications
- Guidance: Regime applicable to the supply of goods to be taken away by travelers going to another Member State of the European Union or to a third country or…
GERMANY
- 2022 Annual Tax Act: Obligations for payment service providers and 0% for photovoltaic systems
- FAQs on VAT incentives for photovoltaic systems
- Germany considers VAT cut to lower food prices
- Proposal to scrap VAT on fruit and vegetables sparks debate in Germany
GHANA
- Ghana enacts various amendments to tax laws introduced in the 2023 Budget Statement
- Tax Agency Posts Amendments to VAT Act
GREECE
- COVID-19 vaccines and diagnostic medical devices subject to super-reduced VAT rate
- Greek government published a draft of the budget bill for 2023 that extends the reduction in VAT rates
- New legislation extends several taxpayer-favorable rules
- VAT exemption for Covid testing kits ends, AADE confirms
- VAT from 1.1.2023 on rapid, PCR and other diagnostics
GRENADA
GUYANA
- Abolish 14% rate on residential properties, and new fully electric motor vehicles, excluding hybrid
- Budget 2023: VAT on new electric vehicles removed; duty on imported cars slashed
- Finance Minister proposes removal of VAT on residential properties
- Gov’t removes VAT on new electric cars
- VAT measures proposed in 2023 budget
HUNGARY
INDIA
- 12% GST applicable to Contract for Construction of new Railway siding
- 18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist
- 18% GST applicable on Manpower Services given to Government Departments: AAR
- 18% GST applicable on Renting Immovable Property to an Educational Institution
- 18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only
- 18% GST on air freight leaves bad taste in the mouths of Indian betel leaf exporters
- 5% GST for Covid vaccine at hospitals
- Additional Liability after GST Rate Changes: Chhattisgarh HC directs Dept to Consider Representation
- Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5%
- CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council
- Clarifications On Applicable GST Rates on Certain Goods
- Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
- Food-beverages prepared in a restaurant to attract 5% GST, rules Gujarat AAR
- Forest Permit Fee attracts 18% GST: AAAR
- Goa slashes VAT on jet fuel to 8%
- GST @18% leviable on doorstep healthcare and logistics services provided to senior citizens
- Hiring of goods transportation vehicle by GTA is exempted from GST
- Installation, Parts and Service of Oxygen Supply System to Hospitals and Homes attracts 18% GST
- MOF releases its GST recommendations
- Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST
- Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies
- Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
- Work Contract Services to Repair/ renovate railway track attracts 18% GST
IRELAND
- Cut VAT to fight price rises and save jobs, says ISME
- Fianna Fáil Ministers Are Opposed To Cutting VAT For Builders
- Ireland Extends VAT Zero Rate for COVID-19 Tests
- Ireland Updates Guidance on VAT Zero-Rating and Exemptions
- Irish Revenue releases VAT Notes for Guidance to Finance Act 2022
- Lower rate VAT charges may not end in February
- Minister McGrath announces Zero Rating of VAT on Covid-19 Testing Kits
- Report estimates that increasing 9% VAT rate could cost up to 24,000 tourism and hospitality jobs
- Revenue commissioners release guidance on VAT
- Revenue eBrief No. 015/23: VAT zero-rating of Covid-19 Testing Kits
- Revenue eBrief No. 236/22 – VAT treatment of Printing and Printed Matter
- Tax and Duty Manuals updated with VAT changes introduced by Finance Act 2022
- Tourism minister seeks further extension of 9% VAT rate
- VAT rate changes for Certain sanitary products
ISRAEL
ITALY
- 2023 Budget Law – New provisions in the VAT, excise duties and consumption tax field
- 2023 budget law VAT measures
- Circular 2: VAT on international transport services (C-288/16)
- Government studying reducing VAT on telecoms to 10%
- Italy eyes cut in excise duties as anger grows over fuel prices
- Italy prolongs gas VAT cut to 5% until 31 March 2023
- Italy reduced the VAT rates on certain products in 2023
- Reduced VAT Rates on Feminine Hygiene Products, Baby Products, and Face Masks from 1 January 2023
- Renewed and expanded reduced VAT rates in the energy sector
- Ruling 12: An online database can be an electronic service for VAT purposes
- Ruling 40: Frequent exporter rules – installation of plant
- Ruling 6: Intermediation in the manufacture and supply of dental prostheses
- Ruling 7: VAT rate applicable to vegetable product on edible turf
- Ruling 9: Transport and home delivery of meals: VAT treatment
- Ruling 95: Frequent exporter scheme by non-residents
- Tax Authorities Clarify Reduced VAT Rate Applies to Certain Dietary Supplements
- The principal may also be liable for the correct VAT rate
- The responsibility of the transferee in the event of incorrect application of the VAT rate on the invoice
JAPAN
- 78% urge election before tax hikes to cover Japan defense budget rise
- IMF report: More revenues could be raised by unifying and raising consumption tax rate
- Intention to raise consumption tax rate?
- Japan’s Finance Minister: Not Considering Consumption Tax Hike
- Kishida’s plan to combat Japan’s low birthrate stirs talk of sales tax hike
JORDAN
KENYA
LITHUANIA
- 9% reduced VAT rate applies to specific goods and services
- Lithuania cuts the VAT rate applied to digital books, accommodation, and hospitality services
LUXEMBOURG
- Administration Posts Circular on Reduction in VAT Rates
- Changes to the VAT Rates of certain products
- VAT Luxembourg – Reduction of VAT Rates
MACEDONIA
MALTA
MONTENEGRO
- Lower VAT for solar panels
- Montenegro introduces a reduced VAT rate on baby diapers, feminine hygiene products, and solar panels
- Montenegro Sets Reduced VAT Rate for Baby Diapers, Feminine Hygiene Products, and Solar Panels
- Reduction VAT rate of 7% on women’s sanitary products and baby diapers
MOROCCO
MOZAMBIQUE
NAMIBIA
NETHERLANDS
- Containers on the beach, no sports accommodation, no reduced rate
- Parking at the festival site at a reduced VAT rate
- Reduced VAT rate applies to parking at a multi-day festival
- Surf lessons from sea containers are subject to 21% VAT anyway
- Use of beach pavilion and beach no provision of sports facilities
NORWAY
- Expert committee proposes changes to Norwegian tax system – Abolishing reduced VAT rates
- Government committee publishes report recommending various tax changes
- VAT Rates for 2023 were announced by the government
PHILIPPINES
- BIR clarifies new revised VAT rules for REEs under CREATE Law
- Government issued Circular for zero-rated VAT incentives
- VAT zero-rating application never goes out of style
POLAND
- Changes in VAT rates in 2023
- Poland Sets 2023 Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, Simplified Flat-Rate Tax, and Social Security Contribution Cap
- Polish VAT rates for 2023 clarified
- Proposed 0% VAT rate for goods and provisions to support Ukraine
- Reduced VAT rates extended in 2023
- Temporarily reduced VAT rates on electricity, gas, etc will no longer be extended in 2023
- The taxpayer-entrepreneur cannot get rich at the expense of the consumer
- VAT changes in Poland in 2023
PORTUGAL
ROMANIA
- 5% VAT for the delivery of social housing
- Law to reduce VAT To 5% on solar panel installations
- Romania Expands Products and Services Qualifying for 9% VAT Rate on Fertilizers, Other Agricultural Products
- Romania raises VAT on hotels and catering to 9% Jan 2023
- Romania reduces VAT on residential solar to 5%
- Romania Updates Types of Agricultural Supplies Subject to 9% VAT Rate
- VAT rate changes in Romania to keep in mind starting 2023
RUSSIA
- It is planned to expand the list of goods subject to VAT at a reduced rate
- Russia cuts tourism VAT to zero from 20% – update
- VAT rate of 0% does not apply to shift hostels
SAUDI ARABIA
- Saudi Arabia ‘virtually only country’ to successfully raise VAT in pandemic: Minister
- Saudi economy minister hails Kingdom’s VAT rise ‘success’ during pandemic
- VAT treatment of some financial services
SINGAPORE
- Singapore looks to ‘GST discounts’, cash handouts to ease pain of sales tax hike that’s set ‘to bite’
- Singapore VAT News: GST Changes from January 2023
- Singaporeans say ‘2 step GST increase will be another excuse next year for businesses to increase prices further’
SPAIN
- Canary Islands: Reduced VAT Rates on Face Masks and Gloves Extended to 30 June 2023
- Informative note VAT rates and equivalence surcharge RD-Law 20/2022
- Main tax changes introduced by Royal Decree-Law 20/2022 – Reduced VAT rates
- Pubication of Royal Decree-Law 20/2022 and its implications for VAT – VAT rate reduction
- Reduced VAT Rates on Face Masks and Electricity Extended and Zero Rate on Basic Foods
- Reduction of VAT on staple food
- Relevant news regarding VAT and Excise Taxes included in Royal Decree-Law 20/2022
- Spanish 2023 Budget Tax Measures and Other Tax Measures
- Spanish anti-inflation package approved despite right-wing abstention
- Supreme Court dictates that balloon rides do not have reduced VAT on passenger transport
- Tax collection and distribution effects of the reduction in VAT rates on certain food products
- Tax measures in 2023 budget law
- VAT measures in 2023 budget law
- VAT reductions in Spain in 2023
SWEDEN
SWITZERLAND
- Increase in Swiss VAT rates as from the 1st of January 2024
- Switzerland Tax Agency Announces Net Rates of VAT Effective Jan. 1, 2024
- Updated net tax rates from January 1, 2024 (due to VAT rate increase)
TAIWAN
TURKEY
UKRAINE
- For a European integration of Ukraine, the VAT rate can be reduced to 10%, but for everyone (that is, the 7% rate can be abolished)
- Hetmantsev expressed his opinion about a possible reduction in the VAT rate
- How are hotel services subject to VAT starting in 2023?
- Reducing VAT won’t affect Ukraine’s EU integration, Zelenskyy’s office says
- Separation of transportation and forwarder services does not change the “zero” VAT
- Ukraine potential 10% EU transition VAT rate
UNITED ARAB EMIRATES
UNITED KINGDOM
- Children’s clothing made from the skin of goats is zero rated, but only if not made from Yemen, Mongolian or Tibetan goats
- FTT: Claim for overpayment on the basis that reduced rate for domestic fuel should have applied to sales of coal
- FTT: Pavan Trading Limited – zero-rating – evidence of export
- FTT: Zero-rating – evidence of export
- RAC reiterates call for VAT cut on public EV charging as costs rise 50% in eight months
- Upper Tribunal Sides With Morrisons in Confectionery VAT Dispute
- Who bears the burden of VAT rate changes?
- With marshmallows and VAT, size matters — Wacky Tax Wednesday
UNITED STATES
- 2022 Sales Tax Rates and Rules Report: Cities and Counties Rate Changes Continue
- All States: State and Local Tax Rate Changes Reported During January 2 – 6, 2023
- Arkansas: Local Tax Rate Changes Announced
- Indiana: January 2023 Gasoline Use Tax Rate Announced
- Kansas lawmakers debate sales tax holiday
- Ketchikan Gateway Borough & City of Ketchikan Sales Tax Holiday March 25, 2023
- Key Sales Tax Updates Affecting the Northeast
- Kodiak, Alaska: Annual Sales Tax Holiday occurring March 4, 2023
- Maryland Proposes Adjusting Sales and Use Tax Rate Based on Inflation
- Ohio: Local Tax Rate Changes Announced
- Sales tax rate on groceries in Kansas now reduced to 4%
- Sales Tax Rates & Rules Trends 2023
- State and Local Tax Rate Changes Reported During January 9 – 13, 2023
- US Rhode Island proposes sale tax rate cut
- Vertex 2022 End-Of-Year Rates and Rules Report
- Virginia reduces grocery sales tax
- 3 indirect tax trends to watch out for in 2023
URUGUAY
- Uruguay Implements Zero VAT Rate on Hotel Services for Uruguayan-Resident Tourists
- Zero VAT rate on hotel-related services to resident tourists for the summer season
UZBEKISTAN
- Changes for 2023 Include Reduced VAT Rate, Reduced Corporate Rate for Taxpayers Changing from Single Turnover Tax, and Others
- Uzbekistan Tax Agency Announces Tax Changes for 2023
- Uzbekistan Tax Changes for 2023 Include Reduced VAT Rate
VIETNAM
WORLD
- KPMG Review on Global Indirect Tax 2022 and Outlook for 2023
- The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation
ZAMBIA
ZIMBABWE
