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ANGOLA
- Angola Proposes to Reduce VAT on Food
- Angola to lower VAT on food from 14 to 7%
- Angolan Government Approves VAT Reduction on Food from 14 to 7%
- Proposal amending the VAT Code goes to the National Assembly
AUSTRALIA
- ATO guidance: Do you supply or sell food and beverage products?
- ATO’s view of food product GST classification upheld by AAT
- Taxpayer’s “food” product subject to GST (Administrative Appeals Tribunal decision)
AZERBAIJAN
BAHAMAS
BAHRAIN/OMAN/SAUDI ARABIA/UNITED ARAB EMIRATES
BELGIUM
- ‘Significant Costs for Pet Owners’: Belgium Considers VAT Reduction on Veterinary Care
- Belgium reduced VAT rate consolidation shelved
- Ruling: Reduced rate for schools
- The complexity of the different VAT rates for restaurant services and the sale of food and drink
BRAZIL
CHINA
- China slaps consumption tax on fuel blending components
- VAT cut for small taxpayers
- VAT reduction and exemption policy for small-scale taxpayers continued until the end of 2027
COSTA RICA
- Costa Rica Tax Authority announces 13% VAT on tourism services from 1 July 2023
- Costa Rica’s Tourism Sector Struggles with VAT Increase
- Costa Rica’s tourist services back to the general rate of 13% of VAT
- VAT reduction for certain medical equipment
COSTA RICA/CYPRUS/CZECH REPUBLIC/ESTONIA/LIECHTENSTEIN/TURKEY/VIETNAM
CYPRUS
- 5% VAT on the Purchase or Construction of a new residence – New Legislation enactment
- Cyprus Introduces 3% Reduced VAT Rate
- Cyprus Introduces 3% VAT rate
- Cyprus introduces 3% VAT rate and adds goods to 0% VAT list – Law published
- Cyprus new reduced VAT rate at 3%
- Introduction Of A Super-Reduced Rate And Application Of The 0% Rate
- Introduction of a super-reduced VAT rate of 3%
- Potential new VAT rate
- Reduced VAT rates for certain goods and services
- Reduction of VAT rate for certain products and services
- Temporary application of Zero VAT rate (0%) to selected food and socially significant products
- Zero VAT Impacts Prices of Consumer Goods in Past Month
CZECH REPUBLIC
- Czech Consolidating Reduced VAT Rates 2024; New 12% Rate
- Government consolidation package of Indirect taxes
- Lower Chamber Approves in First Reading Bill to Increase CIT Rate to 21%, Convert Multiple Reduced VAT Rates into Single Reduced VAT Rate of 12%
- VAT reduced rates proposed to be consolidated, resulting in some reclassifications
CZECH REPUBLIC/EUROPEAN UNION
ESTONIA
- Estonia Increases VAT Rates
- Parliament (Riigikogu) in late June adopted significant VAT amendments
- Standard VAT rate increases from 20% to 22%
- Standard VAT rate will increase from 20% to 22% from 1 January 2024
EUROPEAN UNION
FIJI
- 15 percent VAT effective tomorrow
- Change in VAT: FCCC Monitors Businesses to Ensure they Comply
- Inspection efforts intensify ahead of VAT implementation
- Rise in VAT to address ‘gaping debt hole’
- VAT not New to Fiji – Ratu Rakuita
FINLAND
- VAT rate change proposal
- Expansion of the reduced VAT rate
- Green tax incentives
- Guidance about reduced VAT rate in the social housing sector
- Public consultation – Simplification of the regime of rates applicable to foodstuffs and inputs for food production and agricultural production
- Works of art and VAT on margin: questioning of the reduced VAT rate of 5.5% for art galleries
GERMANY
- Bavaria’s CSU propose abolishing VAT on food in Germany
- Case: Reduced VAT rates to edible goods used as promotional items (advertising food)
- Permanent reduction VAT rate for restaurant and catering services from 19% to 7% is no longer considered
- Upper limit of livestock units in the tax group when applying taxation according to average rates i. S.v. § 24 VAT Act
GHANA
HUNGARY
- Parliament of Hungary passed the draft tax law amendment
- Reduced rate only applicable if service providers allow only electronic payments
INDIA
- 18% GST Applicable On Battery Charging For Electric Vehicles, Says Karnataka AAR
- 28% GST on online gaming ‘unconstitutional’, will lead to job losses, say industry experts
- 50th GST Council Meeting: Tax Rates, Appellate Tribunal & Compliance Measures
- 50th GST Council Meeting: Various GST Rate clarifications
- Bindal Flays Govt for Vat Hike On Diesel
- CFOs hail six years of GST, but seek more simplification on tax regime
- Choco in chikki to attract 18% GST
- Circulars Issued Pursuant To 50th GST Council Meeting
- Could GST at 28% really kill an entire industry?
- E-sports not affected by revised GST
- Exclusive: GST Council to clarify food, beverage supply at cinema attracts 5% GST: Source
- GST Council Imposes 28% GST On Online Games In India
- GST Council likely to meet on August 2 to discuss online gaming tax treatment, law changes
- GST Council meet today: Tax on online gaming, ITC claims among key matters on agenda
- GST Council to also tax online gaming transactions in virtual digital assets at 28%
- GST Council to clarify food, beverage supply at cinema attracts 5% GST
- GST relief provided by the government on household appliances, mobile phones, food, medical supplies, stationery, and daily consumer goods
- Here’s what the 51st GST Council has decided on online gaming
- Implementation of 28% GST on online gaming
- India’s GST Council Decides to Impose 28% Tax on Turnover of Online Gaming Firms
- Industry urges TS govt to cut GST on plastics
- Key Highlights of 50th GST Council Meeting
- No, mobile phones and TVs are not getting cheaper from July 1, there is no change in GST rate
- Online gaming companies seek more clarity on GST
- PAV writes to Finance Minister to nullify GST on life saving essential medicines
- Rajeev Chandrasekhar says will request GST Council to reconsider 28% tax on online gaming
- Recommendations of the 50th Meeting of India’s GST Council Include a 28% GST Rate on Online Gaming, Casinos, and Horse Racing
- Solar home lighting systems attracts GST @ 12%
- Supply of Solar Home Lighting System Attracts 12% GST: AAR
- Updates from the 50th GST Council Meeting Regarding the Online Gaming Industry
IRELAND
- Further warnings sounded in North West over VAT increase
- Minister for Housing rules out VAT reduction for building of new homes
- Restaurants and hairdressers calling for 9% VAT rate to stay
- VAT reduction on construction services considered
- VAT Reduction on Construction Services Considered
ITALY
- 4% VAT on vehicles for people with disabilities – show your driving license
- Amendments to the VAT regulation of services rendered to inpatients and to companions of inpatients
- Circular 24: Tax credits in the energy sector and VAT rates in the gas sector
- Circular No. 20: VAT regime for healthcare services provided to patients and their companions
- Italy extends gas VAT cut to 5% until 30 Sept 2023
- Italy Extends Reduced VAT Rate for Natural Gas
- Parliament Enacts Extension of Super-Reduced VAT Rate on Natural Gas Supplies Through September 2023
- Renovation of the Stadium with 10% VAT
- Ruling 380: VAT rate – supply of cat litter
- Ruling 402/2023: VAT Rate – Supply of methane gas for combustion for civil and industrial uses
- Ruling 412: Rate applicable to the supply of meals
- Supreme Court: School building restoration projects can benefit from a reduced 10% VAT rate
- VAT rate for urban cleaning services in Italy
KENYA
- Government Doubles VAT on Liquefied Petroleum Products from 8% to 16%
- How transporters can navigate this year’s tough VAT landscape
KOSOVO
LATVIA
LITHUANIA
- Extenion of reduced VAT rate for food services
- Lithuania Considering Permanent Food Services VAT Break
- Lithuania Proposes Permanent 9% VAT Rate on Catering Services, Takeaway Food
- VAT changes in Lithuania in 2024: how will they affect catering services?
LUXEMBOURG
MACEDONIA
NEPAL
NETHERLANDS
- Application of reduced VAT rate for supply of radiopharmaceutical
- Approval for a radiopharmaceutical for which no marketing authorization is required under the Medicines Act
- Calculate VAT on disposable cups and containers
- Court of Appeal ‘s-Hertogenbosch: No 0% for pick ups due to involvement in fraud
- Documents on the establishment of a policy for a reduced VAT rate for catheters have been revealed
- Dutch Court decision on VAT treatment of Park Sleep Fly arrangements
- Hammam and rassoul rituals taxed with 21% VAT
- Hammam and rassoul treatments subject to standard VAT rate
- Netherlands: Government Investigates the Effectiveness of Reduced VAT Rate
- New rules for disposable plastic since 1 July 2023
- No reduced VAT rate for access photo festival
- No reduced VAT rate for parking at the festival
- Reduced VAT rates under fire: Consumer pays the price
- Refusal of VAT zero rate due to involvement in VAT fraud fails
NEW ZEALAND
- Deloitte’s GST expert says removing GST from fruit and veges might not be the best use of resources
- PM quiet over fruit and vege GST claim
- Robertson remains coy on leaked plan to ditch GST on certain products
NIGERIA
PAKISTAN
- FBR Enforces 15% Sales Tax on Services Provided by Hotels in Islamabad
- Pakistan Retains Higher Sales Tax Rate at 18% for 2023-24 and Onwards
- Tickets prices to go up as govt imposes VAT on air tickets
POLAND
- Binding Rate Information is free from July
- Binding rate information: Soft drink – CN 2202 – 0% VAT rate
- Lower VAT on children’s clothes and footwear
- MPs propose a reduction in VAT on clothes and facilitations for flat-rate payers
- Possible reduction in the VAT rate in Poland for children’s clothing and footwear
- Reduced VAT on children’s clothing
- Ruling: VAT rate for the sale of land together with the commenced construction of multi-family residential buildings
- Ruling: VAT rate of 0% in connection with the export of goods based on the indicated documents
- Ruling: WIS GOODS – Balls – CN 20 – 0% VAT rate
- Ruling: WIS GOODS – book – CN 4911 – 23% VAT rate
- Ruling: WIS GOODS – canned sardines – CN 16 – 0% VAT rate
- Ruling: WIS GOODS – dietary supplement – CN 2202 – 23% VAT rate
- Ruling: WIS GOODS – Easter oats – CN 10 – 0% VAT rate
- Ruling: WIS GOODS – electronic device – CN – 23% VAT rate
- Ruling: WIS GOODS – food processing – CN 23 – 23% VAT rate
- Ruling: WIS GOODS – food product – CN 19 – 0% VAT rate
- Ruling: WIS GOODS – honey with additives – CN 2106 – 8% VAT rate
- Ruling: WIS GOODS – insect trap – CN 85 – 23% VAT rate
- Ruling: WIS GOODS – ruler – CN 90 – 23% VAT rate
- Ruling: WIS GOODS – snails – CN 0307 – 23% VAT rate
- Ruling: WIS GOODS – stuffing – CN 2106 – 8% VAT rate
- Ruling: WIS service – a service for which a card issuance fee is charged – 23% VAT rate
- Ruling: WIS SERVICE – construction of a water supply connection – PKWiU 2015 – 36.00.20.0 – 8% VAT rate
- Ruling: WIS SERVICE – gymnastics – rate 8% VAT
- Ruling: WIS SERVICE – intermediation (comprehensive service) – PKWiU 2015 – 52 – 23% VAT rate
- Ruling: WIS Service – mediation in the process of ordering taxis – PKWiU 2015 – 52 – 23% VAT rate
- Ruling: WIS SERVICE – use of the device – 8% VAT rate
- Ruling: WIS TOWAR – canned sardines in sauce – CN 16 – 0% VAT rate
- Ruling: WIS TOWAR – casing with spice mix – CN 2103 – 8% VAT rate
- Ruling: WIS TOWAR – corn cat litter – CN 23 – 23% VAT
- Ruling: WIS TOWAR – dietary supplement for eyesight in capsules – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – electric sharpener – CN 84 – 23% VAT rate
- Ruling: WIS TOWAR – flavored herbal tea – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – multifunctional combined angle bar – CN 90 – 23% VAT rate
- Ruling: WIS TOWAR – non-alcoholic beverage based on non-alcoholic beer – CN 2202 – 0% VAT rate
- Ruling: WIS TOWAR – pasta with sauce and cheese, ready meal – CN 19 – 0% VAT rate
- Ruling: WIS TOWAR – residential building – PKOB 11 – 8% VAT rate
- Ruling: WIS TOWAR – silicone release agent – CN 34 – 23% VAT rate
- Ruling: WIS TOWAR – soft drink – CN 2202 – 0% VAT rate
- Ruling: WIS TOWAR – spirit level made of aluminum and stainless steel – CN 90 – 23% VAT
- Ruling: WIS TOWAR – vegetable burgers – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – vegetable cottage cheese – CN 2106 – 0% VAT rate
- Ruling: WIS TOWAR – vegetable food product – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – vegetable sausages – CN 2106 – 8% VAT rate
- Ruling: WIS Towar – wrist blood pressure monitor (medical device) – 8% VAT rate
- What’s new in VAT? – Summary of June 2023
ROMANIA
- Draft fiscal measures: VAT rate increases
- Proposed fiscal measures – elimination of the 5% VAT rate (hoteliers remain with 9%)
- Reduced rate of 5% VAT for deliveries of wood in various forms and heat pumps: Law no. 216/2023
- Reduced VAT rate for sawdust, wood pellets, wood briquettes, photovoltaic panels, solar thermal panels, heat pumps
- Romania further Rise in Restaurant, Cinema and Cultural VAT to 19%
- Romania Introduces Reduced VAT Rate for Delivery of Sawdust, Wood Waste and Similar Products; Amends Application of 5% VAT Rate for Certain Heating and…
RUSSIA
- List of goods for children subject to VAT at a rate of 10% has been expanded
- Planned to expand the list of children’s goods subject to VAT at a reduced rate
- Planned to expand the list of goods for children subject to VAT at a rate of 10%
SLOVENIA
- VAT rate for accommodation services increases from 9% to 13%
- VAT rate for press publications increases from 5% to 9%
SPAIN
- Reduced rate for home repairs only if customer is homeowner
- Ruling: VAT rate for lightpainting
- Ruling: VAT rate for walking tours
- Spain – Reduction in VAT rate on basic food items extended until 31st December 2023.
SWITZERLAND
- Change of VAT rate applicable to menstrual products from 2025
- Increase of Swiss VAT rates as of 2024
- Switzerland to introduce new VAT compliance changes from 1 January 2025
- Switzerland VAT measures 2025
- VAT rate changes in 2024 (increase VAT rates) and 2025 (menstrual products)
TURKEY
- 200% increase in consumption tax on fuel
- Breaking: Turkey hikes VAT from 18% to 20% per 10 July 2023
- Decree Amending the Decree on Determination of Value Added Tax Rates Applicable to Goods and Services
- Turkey – VAT rate changes as of July 10, 2023
- Turkey – VAT rates increased
- Turkey hikes special consumption tax on alcohol products by 1543 percent in 13 years
- Turkey hikes tax rates: Standard VAT rate at 20%, reduced VAT rate at 10%
- Turkey Increases VAT Rate and Makes Other Tax Rate Changes
- Turkey raises VAT 2% to 20% July 2023
- Turkey’s new VAT rate: Key steps for navigating sudden VAT rate hikes.
- Türkiye Expands Authority of President to Determine Rates for Special Consumption Tax
- Türkiye Increases VAT Rates Effective July 10, 2023
- Turkiye increases VAT rates on goods and services
- Türkiye Significantly Increases Special Consumption Tax on Petroleum Products
UKRAINE
- How to trade fuel after changing VAT rates with 7% by 20%?
- Import and sale in the territory of Ukraine of medicines and medical products – what about VAT?
UNITED KINGDOM
- Case: Glint Pay Services Ltd – gold trading app zero rated or exempt?
- COURT RULING: What the Uber versus Sefton Court Ruling Means for Industry Models and VAT in England
- Cut VAT for charging electric cars on the street, says motor industry
- Popcorn is standard rated, but microwavable popcorn is VAT free
- Want To Save VAT On Building Works?
UNITED STATES
- Alabama Lowers Sales Tax Rate on Food Effective September 1, 2023
- Alabama sales tax on food is being lowered
- Alabama’s sales tax holiday happening this weekend
- Does Your State Have a Sales Tax Holiday?
- Florida: Sales Tax Holidays Underway All Summer
- Grocery sales tax holiday starts August 1
- Mississippi’s sales tax holiday is later this month
- Missouri: New Version of Tax Rate Lookup Map Released
- New Jersey Assembly Votes Unanimously to End Sales Tax on Precious Metals
- Sales tax holidays and taxability of clothing/back to school (part 1)
- Sales tax holidays and taxability of clothing/back to school (part 2)
- Sales tax holidays may not help as much as you think
- State and Local Sales Tax Rates, Midyear 2023
- States Gearing Up For 2023 Back-To-School Sales Tax Holidays
- Tax holiday/three-day suspension in August of Virginia’s 5.3 percent sales tax may not happen
UZBEKISTAN
VIETNAM
- Banking organisations seek VAT reduction addition
- Government introduces VAT reduction policy to boost businesses and economy
- Guidance necessary for the new VAT plan
- Special consumption tax needs supportive roadmap
- VCCI comments on draft decree about VAT cuts
- Vietnam Cuts VAT by 2% to Stir Up Demand
- Vietnam Gazettes Decree Introducing VAT Reduction Policies
- Vietnam Introduces a Reduced VAT Rate from 1 July 2023
- Vietnam Publishes Implementing Decree for VAT Rate Reduction
- Vietnam: Draft decree on VAT reduction policy
- Vietnam: VAT rate reduced to 8% in mid-2023
WORLD
- Global VAT changes August 2023
- Global VAT rate developments week 27/2023
- Global VAT rate developments week 28/2023
- Worldwide VAT rate changes in the news May/June 2023
ZIMBABWE
