ARGENTINA
BAHRAIN
BANGLADESH
BARBADOS
- Bajan drivers left exposed: Fuel cap, VAT cap on gas and diesel gone
- One year of light bills savings: VAT reduction stays for 8 months more
- Consumers will get another eight months of 7.5% VAT on electricity
- Barbados Lower House Considers Bill to Temporarily Reduce VAT on Electricity Supplied to Domestic Premises
BELGIUM
- Finance Minister releases amended proposal for a “broad tax reform”: VAT rates, E-Invoicing/E-Reporting, Excise
- Proposed tax reform: Single VAT reduced rate of 9%, 0% on fruit and vegetables, medicines, public transport and diapers, sanitary napkins and tampons
BOTSWANA
- Botswana Extends VAT Reduced Rate To Cushion Impact of Rising Global Inflation until March 31, 2023
- Govt removes VAT on salt, pads, veggies, cooking oil, diapers
- Zero VAT rated on sanitary products progressive
- Botswana MOF Posts 2023 Budget Speech
- Review of the list of VAT zero-rated or exempt items
BULGARIA
- What are the most important changes in the main tax laws for 2023
- Amendments to the VAT Act
- Bulgaria: Amendments to the VAT Act
CABO VERDE
CONGO
CROATIA
CYPRUS
- House insists on trying to fool EU on VAT on properties
- VAT rates for services and products related to the COVID-19 disease
- EU gives Cyprus until end of March for VAT change on homes
- Electricity subsidies to be extended to April 2023
ECUADOR
- Tax Authority to Require Issuance of Sales Receipts On Authorized Dates to Qualify for Reduced VAT Rate for Tourism Sector
- Reduction Of Several Taxes Tariffs
- Ecuador removes VAT on DDGS
ETHIOPIA
EUROPEAN UNION
- EU VAT Buster
- The European Parliament calls for a European Cycling Strategy
- Latest tax developments from the sports world
- 2023 VAT Rates in Europe
FRANCE
GERMANY
- VAT treatment of small photovoltaic systems from 2023
- Zero tax rate for sales in connection with certain photovoltaic systems (§ 12 Paragraph 3 Sales Tax Act (UStG))
- German VAT rate changes in 2023
- Sale of aids for blind and visually impaired people
- Zero VAT rate on photovoltaic systems: Federal Ministry of Finance published draft of guidance
GHANA
- Ghana Reduces Electronic Transfer Levy and Increases VAT Rate
- 2023 budget passed by Parliament includes VAT and e-levy amendments
GREECE
- Greece extends temporarily reduced rates in 2023
- Greece Extending Reduced VAT Rate passenger transport, coffee and non-alcoholic beverages, cinema, tourist packages, gyms, etc.
- Greece extends again temporary 13% reduced VAT till 31 Dec 2023
- Reduced VAT in real estate related transactions
- Extension of reduced VAT rates until the end of 2023
GUYANA
INDIA
- Frozen food supplied to airlines, hotels, other firms to attract 18% GST, rules Karnataka AAR
- Service provided by CGHB not Eligible for GST at Nil Rate: AAR
- Charger sold in mobile not subject to higher VAT
- CBIC notifies Revised GST Rates and Customs Duties with Immediate Effect
- Madhya Pradesh Budget: Traders demand VAT and stamp duty rationalisation, farmers want relief for defaulters
- Levy 5% GST on natural gas to reduce fertiliser subsidy
- Composite Supply covers ‘Setting up of Network’ : AAAR upholds 12% GST on Supply of Services
- Merchandise exporters to pay 18% GST on shipping costs: Govt
- GST Council makes recommendations regarding amnesty schemes and GST rate changes
- Major GST Rate Changes and Exemptions recommended by 49th GST Council Meeting
- Temporary GST relief for automakers manufacturing MUVs, no decision yet
- GST Council slashes GST Rate on Loose Rab Jaggery to Nil, Packaged and Labeled Rab to Attract 5% GST
- Mosquito Repellent ‘Good Knight’ Is An Insecticide, 4% VAT Applicable: Orissa High Court
- 49th GST Council Meeting – Clarification on GST rate
- 49th GST Council Meeting – Clarification on GST rate changes and Exemptions
- 49th GST Council Meeting: Key Highlights
- 5% GST on pre-packed food: FM Balagopal’s claim belied
- VAT reduced on aviation turbine fuel
- TDS Rate Chart for FY 2023-2024 (AY 2024-2025)
- VAT: Writ Court cannot decide on Classification of Goods, rules Calcutta HC
- Punjab imposes 90 paise per litre VAT on petrol, diesel
- India delays simplification of GST rates until 2024
- India will not merge GST tax rates in 2023-24: Revenue Secretary Malhotra
- Economic Survey 2023 notes changes in GST Rates in FY 23 by CBIC
INDONESIA
- Additional implementing regulations of VAT law
- Plans to Slash VAT on Electric Cars From 11 Percent to 1 Percent
IRELAND
- Ireland Extends Application of Reduced VAT Rate on the Tourism and Hospitality Sector
- Irish Government Agrees to Extend VAT Rate Cuts as Part of Cost-of-Living Measures
- Relief for Irish hotels as lower VAT rate and energy supports to continue
- Ireland extends again hospitality & tourism 9% VAT to Aug 2023 as inflation rises
- Temporary tax breaks to end as cost of living continues to rise, Leo Varadkar warns
- Temporary tax cuts to be phased out over course of year
- 9% hospitality VAT rate expected to increase
- Greens want to block fourth €200 electricity credit for this summer amid Coalition row
- ‘No indication’ if 9% hospitality VAT rate will be retained
- Government to abolish 9% VAT rate for hospitality sector
ISRAEL
ITALY
- Ruling 230: Intra-Community supplies – Communication of identification number VAT registered in the VIES file
- District heating with a VAT rate of 5% for the first quarter of 2023
- Transactions that count for the frequent exporter threshold
KENYA
LATVIA
- Food Retailers and Farmers Invite Latvian Government to Reduce VAT for Dairy Products
- Ministry of Health to look for ways to reduce taxes for prescribed medicines
LITHUANIA
LUXEMBOURG
MOZAMBIQUE
NAMIBIA
NETHERLANDS
- Initiative Bill Affordable Groceries Act
- Initiative Bill Affordable Groceries Act; nil VAT rate for foodstuffs
- World Obesity Day: Researcher Calls for Abolition of VAT on Fruit and Vegetables
- Digital environment with teaching method no additional service: 21% VAT rate applies
- Extension of VAT fixed amount for solar panel holders
- Court of North Holland: Digital module is a separate supply against standard VAT rate
- Uncertainty about passing on the VAT reduction for energy to some households
- Letter to parliament on monitoring VAT reduction on energy
- No input tax deduction and application of zero rate due to lack of proof and payment default
- No zero rate and deduction due to fraud
- State Secretary Van Rij: ‘IT not a showstopper when abolishing VAT on fruit and vegetables’
- Research results abolish VAT on fruit and vegetables expected in March
- Answers to parliamentary questions about abolishing VAT on fruit and vegetables
NORWAY
PAKISTAN
- Pakistan Increases Sales Tax Rate, Introduces New Tax Deduction Rules for Share Acquisitions, and Reintroduces Advance Tax on Functions and Gatherings
- Pakistan Sales Tax Rate Increase to 18%
- Industry wide price hikes in auto sector following GST increase
- Income tax measures, increases in sales and excise tax rates in “mini budget”
- Pakistan sales tax increase 17% to 18%
- Pakistan finance bill proposes to raise GST rate to 18% from 17%
- Lower House Considers Supplementary Finance Bill 2023
- All packaged items become expensive in Pakistan after GST hike
- Govt increases sales tax on IMF demand MEFP draft sent to world lender as talks continue
- Pakistan finance bill proposes to raise GST rate to 18% from 17%
- Pakistan Hikes Sales Tax Rate To 18 Percent
- Govt, IMF at odds over Rs900bn fiscal gap, asks for rate increase
PHILIPPINES
- BIR firms up definition of ecozone logistics providers eligible for zero VAT
- House panel to resolve VAT issue of indirect exporters
POLAND
- Uniform VAT for the Catering Industry
- High VAT on menstrual cups – the Commissioner for Human Rights writes to the minister
- Ministry of Finance: Reducing VAT on train tickets means a loss of state budget revenue
- Government issues Decree reducing the VAT rate on certain goods
- “Slim VAT 4 package” announced
- VAT rate ambiguities interpreted in taxpayers’ favor
- Making the apartment available to the managing entity may not benefit from a reduced VAT rate
PORTUGAL
- Portugal reduces VAT rates on certain goods and services in 2023
- Portugal Clarifies 2023 VAT Changes
ROMANIA
- Proposal for a 5% VAT Rate on wood mass in the form of sawdust, shavings, wood waste and scrap, ….
- Romania Proposes Reduced 5% VAT Rate on Delivery of Sawdust, Wood Waste and Similar Products
RUSSIA
- Zero VAT is not a silver bullet
- How can hotels confirm the right to the 0% VAT rate
- Proposed to introduce zero VAT for ship repair enterprises
- Russians in 2022 bought a record gold
SAINT VINCENT AND THE GRENADINES
SAUDI ARABIA
SERBIA
SINGAPORE
- Singapore to Increase its GST Rate to 9% from Jan 2024
- GST Voucher Scheme: How This Permanent Scheme Supports Singaporeans As GST Rates Increases
- Singapore GST rise to 9% Jan 2024 – second increase in a year
- Singapore to Raise GST Rate in 2024, Proposes Higher Taxes on Immovable Properties, Luxury Vehicles
- Singapore GST rise to 9% Jan 2024 – second increase in a year
SOUTH AFRICA
- Clarifying VAT Rules regarding documentary requirements for gold exports
- Tax revenue expected to reach R1.69 trillion
- Scrap VAT on rooftop solar to boost demand – tax expert
SOUTH KOREA
SPAIN
- VAT rate in the acquisition of olives by the associates of an association of companies from farmers
- Are you aware of the latest VAT rate changes in Spain?
- VAT rate for fruits, bread, etc.
- Changes to Spanish VAT rates for food & feminine hygiene products
SWEDEN
SWITZERLAND
- Additional recommendations for practical implementation of the Swiss VAT rate increase per 2024
- All Online Retailers will Pay VAT
- Increase in VAT rates effective from January 1, 2024 – final guidelines published by the Swiss Federal Tax Administration (VAT Info No 19)
- Guidance about VAT rate increase per 1 January 2024
TAIWAN
TUNISIA
TURKEY
- Turkey Removes Conditions for Reduced VAT Rate for Prefabricated Structures and Containers Destined for Areas Affected by Earthquake
- Türkiye Removes Restrictions on Reduced VAT Rate on Supplies of Prefabs, Containers
- Turkey Provides Reduced VAT Rate for Prefabricated Structures and Containers Destined for Areas Affected by Earthquake
UKRAINE
UNITED ARAB EMIRATES
- Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases
- Guide to the VAT Treatment of Export of Goods from the UAE
UNITED KINGDOM
- Yorkshire Cancer Research Joins Calls to Scrap VAT on Sunscreen Products
- Plea to Cut VAT on Vets’ Fees ahead of Budget
- Paradise Wildlife Park: VAT relevant charitable purpose – FTT
- Girls Brigade officers’ dress hats are standard rated. Girls Brigade soft forage hats are zero-rated.
- HMRC Guidance: Animals and Animal Food (VAT Notice 701/15)
- UK live sector again calls for cut in VAT rate on tickets
- VAT reliefs for Energy Savings Materials – Challenges from HMRC
- Ensure zero VAT rate is passed on for energy saving measures, experts say
- VAT Treatment of digital publications
- Are Digital Publications Zero Rated as a Newspaper?
- Giant Marshmallows and Cereal Bars – No, not my 2023 Diet Plan
- Why it’s time to scrap VAT on school uniform
- Supreme Court confirm e-newspapers were standard rated
- News Corp. Unit Loses UK Top Court Case – VAT exemption not for online newspapers
- Higher-rate tax relief and 5% VAT among key asks in pre-Budget ‘blueprint’
- Supreme Court Decision: News Corp UK and Ireland Ltd – Digital newspapers are not zero rated
- Mission Zero: Can taxes help us achieve Net Zero?
- HMRC Guidance: Buildings and construction (VAT Notice 708)
- A case result looking into the issue of zero-rated VAT and confectionery
- A case into export evidence and the importance of retaining correct and adequate documentation to support a zero-rate VAT position
- VAT rise on hotels could go ahead Coveney hints
- Greenspace: whether conservatory roofing panels subject to VAT reduced rate – CA
- When is Children’s clothing made from the skin of goats zero rated?
UNITED STATES
- Georgia Issued Corrected Local Rate Change Announcement
- Georgia: Q2 of 2023 Local Rate Changes Announced
- Kansas Senate supports elimination of state, local food sales tax
- Boulder, Colorado Exempts Incontinence & Feminine Hygiene Products
- New York: Publication on Local Tax Rates on Residential Energy Revised
- Evers proposes local sales tax hikes to fund government (Minnesota)
- State and Local Sales Tax Rates, 2023
UZBEKISTAN
VENEZUELA
VIETNAM
- Ministry proposes a hike in special Consumption Tax on cigarettes, beer, and spirits
- Vietnam MOF Seeks Comments to Amend VAT Law
- Proposal to narrow the subjects that are not subject to VAT and those subject to 5% VAT
- Finance Ministry proposes no excise tax reduction on fuel
WORLD
- KPMG Week in Tax: 20 – 24 February 2023
- Chatgpt: 10 examples on how VAT can help to save the climate
- Global VAT rate changes/news – January 2023
ZIMBABWE
