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ARGENTINA
AUSTRALIA
- Federal Court Determines Frozen Food Products as Taxable Prepared Meals Subject to GST
- Are you charging GST correctly on food and breakfast products?
- ATO: GST and supplies by charities – benchmark market values
BAHAMAS
BAHRAIN
BARBADOS
BELARUS/ RUSSIA
BOSNIA AND HERZEGOVINA
BRAZIL
CHINA
CYPRUS
- Temporary Zero Rate on Basic Items Extended until April 30, 2024
- Cypriot government extends VAT rate cuts on essential goods until April 2024
- The Impact of Zero VAT in Cyprus: Price Hikes and Government’s Decision to Extend
- Cypriot Government Extends VAT Rate Cuts on Essential Goods
- Temporary Reduction of VAT Rates (0%) on Specific Products
- Zero VAT in Cyprus fails to prevent price hikes for many products
- Imposition of a zero VAT rate on essential items as of November 1, 2023
- Cyprus Extends Temporary Zero VAT Rate for Basic Goods
- Cyprus Extends VAT Cut on Essentials till 30 Apr 2024
- Zero VAT Rate Extended for another Six Months
- VAT Reduction Policy ‘Very Successful’ says State
- Cyprus to Extend zero VAT Rate
- Zero VAT on sugar is nothing more than a publicity stunt
- Cyprus Coffee and Sugar added to Zero VAT Products
CYPRUS/PORTUGAL
CZECH REPUBLIC
ECUADOR
ESTONIA
- Estonia Parliament Considers Proposals to Reduce VAT Rates on Food, Medicines, and Publications
- Estonian retail chains are advised to adjust prices ahead of the VAT increase in 2024
- Estonia Considers Lowering VAT Rates for Food and Medicines
- Consideration of lowering VAT rates for food and medicines
- VAT in Estonia – change in VAT rates in 2024-2025
- Estonian Parliament Dumps Center’s Bill to Lower VAT on Food
EUROPE
- VAT cuts as Europe Food Inflation Eases to 11.6% September 2023
- VAT Cuts as Europe Food Inflation eases to 9.8% August 2023
- The Differences in VAT Rates Across Europe
EUROPEAN UNION
- Comparing VAT Rates on Heat Pumps in European Union: A New Report
- Dance classes in some EU countries are subject to different VAT rates
- Comments on ECJ C-433/22: AG CJEU concludes on application of reduced VAT rate for home renovation
- ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
FINLAND
FRANCE
- New Caledonia: Government Applies 3% Reduced Consumption Tax Rate to Photovoltaic Energy Storage Batteries and Solar Water Heaters Sector
- France Senate Considers Bill to Apply Reduced VAT Rate on Reusable Construction Materials
GERMANY
- Extension of Non-Objection Rule for VAT Rate on Wood Chip Deliveries in Germany
- Germany: Reduced VAT in the hospitality industry and no end in sight
- Premature End of VAT Reduction for Gas Deliveries: Pros and Cons
- Update: Permanently reduced sales tax in the catering industry failed (for the time being?)
- Rejection of the extension of reduced tax rate in gastronomy by the Bundestag (Germany)
- Germany brings forward 3 months ending of energy 7% VAT rate
- German parliament reviews 2024 VAT reforms
GHANA
- Support the Bill aimed at Eliminating Tax on Sanitary Pads – Madina MP
- Bill Proposing to Remove 15% VAT on Menstrual Hygiene Products Introduced to Parliament
GREECE
- Decisions on reduced VAT rates in the final Budget plan for Greece
- Greece Increases VAT on Multiple Home Sharers to Level the Playing Field with Hotels
- New VAT rules for short-term real estate leasing
- Donation VAT to deal with natural disasters from August fires as well as the recent Daniel week’s bad weather that hit the Thessalian plain
INDIA
- All India Gaming Federation Writes to Finance Ministry to Suspend GST Notification on Online Gaming: Sources
- The Impact of GST Levy on Online Gaming in India: A Controversial Decision
- Review of GST on online gaming, casinos likely next fiscal
- Changes Notified: No IGST on Ocean Freight in CIF Contracts
- Ready to levy 28% GST on online gaming, casinos, horse racing from Oct 1: CBIC chief
- India Imposes GST on Online Gaming
- 80 Online Gaming Companies Likely to Face GST Evasion Notice for ₹10,000-12,000 Crore
- Ice cream topping crackle likely to attract 18 per cent GST on AAR ruling
- GST Impact; Gameskraft discontinues fantasy platform
- Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos
- Marketing and support services provided in India on direction of the foreign Company is export of service
- Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos
- No Proposal on Imposition of Additional 10% GST on Diesel Vehicle Currently under Consideration by Govt: Union Minister Nitin Gadkari in…
- Herbal Body Oil for soft, smooth, glowing & healthy skin attracts GST @ 28%
- Karnataka cabinet defers draft ordinance on 28% GST on real-money gaming
INDONESIA
IRELAND
- Ireland Raises VAT Rate on Hospitality, Hotels, and Tourism Services to 13.5%
- Re-instatement of Ireland’s Tourism VAT Rate to 13.5% from September 2023
- Ireland Confirms Reduced VAT Rate Applies for Various Supplies from 1 September 2023
ITALY
- Italy Extends VAT Relief For Gas Supplies
- Italy Extends Gas VAT Cut to 5% until 31 Dec 2023
- Italy Extends Super-Reduced VAT Rate on Natural Gas Supplies Through December 2023
- Extension for 2023 of the VAT rate for methane gas and definition of violations.
- From VAT to Incentives on First Homes. This is what the Energy Decree Provides
- VAT rate of 5% wide for social cooperatives
- Review of VAT rates based on social significance
KAZAKHSTAN
- Kazakhstan considers increasing VAT rate
- Kazakhstan Considering Increase in Standard VAT Rate to 16%
- Kazakhstan VAT rise to 16% 2025
- VAT Rate may be Increased in Kazakhstan in 2025
KENYA
- Kenyans Face Higher Taxes as Treasury Proposes 18% VAT Increase
- Kenya Kwanza has Broken Tax, Borrowing Promises
- Kenya’s National Treasury Proposes Increase in VAT and Excise Duty on Alcohol and Cigarettes
- Kenya’s Proposed Pain Through Taxes
- Treasury proposes to raise VAT to 18%
- VAT rise to 18% proposal 2024
- Treasury now Proposes to Raise VAT to 18 per Cent
- Kenya Supreme Court upholds Ruling that Favours 2023 Finance Law
LATVIA
- Latvian Government Criticized for Scrapping 5% VAT Rate on Fruits and Vegetables
- Abolishing Reduced VAT on Local Produce: A Boost to Shadow Economy, a Blow to Farmers
- Abolishment of VAT Reduction on Local Produce in Latvia Expected Next Year
- Saeima discusses VAT reduction for Latvia’s catering companies
LEBANON
- Lebanon Planning to Increase VAT Rate to 15%
- Government Proposes to Raise VAT Rate from 11% to 15%
- Lebanon VAT rise to 15%
- Government Proposes to Raise VAT Rate from 11% to 15%
LITHUANIA
- Lithuania Presents List of Acceptable Evidence for 0% VAT Rate Application
- There will be no Reduced VAT for Restaurants and Cafes
MACEDONIA
- North Macedonia does not repeal 5% preferential VAT rate for pellets, pellet stoves, and pellet kettles
- Amendments to North Macedonia’s VAT Law: Changes to Rates and Introduction of Tax Agent Concept
- North Macedonia Tax Agency Introduces Amendments to VAT Law, Including Changes to Rates and Regulations
MOLDOVA
- Moldova Extends Reduced VAT Rate for Hospitality Sector Until December 2023
- Moldova Further Extends Application of Reduced VAT Rate for Hotel and Restaurant Services
- Moldova Introducing Various Tax Amendments in 2024
- SFS informs about the entry into force of the changes to the VAT and excise department for “duty-free” shops
NETHERLANDS
- Dutch Court Rules on Different VAT Rates for Medicines and Medical Devices
- Exploration of Transfer Tax Exemptions
- Decision on zero VAT rate on fruit and vegetables to the next cabinet
- Medical Device Against Skin Problems taxed with 21% VAT
- Other VAT proposals Prinsjesdag 2023
- Temporary furnished rental apartments after major office building renovation – 9% VAT
- Medical device for skin problems subject to 21% VAT in the Netherlands
- Tax Plan 2024: The VAT and Transfer Tax Measures
- Tax Plan 2024: Changes to VAT and Real Estate Transfer Tax in the Netherlands
- Tax plan addresses global minimum tax challenges for 2024
- Reduced VAT rate partly effective but not efficient
- Cabinet Leaves next Steps after Evaluation of Reduced VAT Rate to next Cabinet
- No Decision yet on Zero VAT Rate for Fruit and Vegetables
- Direct and Indirect Tax Measures in 2024 Tax Plan
- Tax Plan 2024: What is Important to you as an Entrepreneur?
- Cabinet will leave follow-up steps after evaluating the reduced VAT rate to the next cabinet
- Tax Plan Bill 2024
- 2024 Tax Plan – a preview
- Dutch Supreme Court Holds Pharmaceutical Products Other Than Registered Medicinal Products do Not Qualify for Reduced VAT Rate
- Document published on VAT Rate Management Fee Holiday Parks
- High VAT Rate for Skin Care Cream
- No reduced VAT rate for pharmaceutical products that are traded as medical devices
- Pharmaceutical products are not subject to the reduced rate
- No reduced VAT rate for medical devices for skin conditions and skin irritations
- Magic truffles (Sclerotica) are not foodstuffs, so 21% VAT applies
NEW ZEALAND
- Removing GST from fruit and veg may not make them more affordable, warn NZ ministers
- Labour’s GST policy questioned as fiscal holes emerge in lead-up to 2023 election.
- A business lens on taking GST off fruit and vegetables
NIGERIA
- VAT on Diesel Suspended in Nigeria: Public and Stakeholders React to 6-Month Suspension
- Nigerian Government Temporarily Removes VAT on Diesel to Address Subsidy Removal Impact
- Nigerian Government Temporarily Exempts Diesel from VAT to Ease Transportation and Fuel Costs
- Tinubu Suspends VAT on Diesel for Six Months to Address Rising Costs
- Nigerian Government Temporarily Exempts Diesel from VAT to Ease Transportation and Fuel Costs
- Nigerian Government Temporarily Removes VAT on Diesel to Address Subsidy Removal Impact
- The Nigerian Government Announces Six-Month VAT Exemption on Diesel
- Nigeria needs 9% Tax-to-GDP Increase to Shore up Revenues -IMF
NORTH MACEDONIA
PAKISTAN
PHILIPPINES
- VAT Zero-Rating for Registered Export Enterprises made Easy
- Amended VAT-Related Guidance for Certain Registered Business Enterprises
- VAT updates for RBEs under revised CREATE implementing regulations
POLAND
- Binding Information on VAT Rate for WIS TOWAR – Plant Protection Conditioner – CN 34
- Binding Tax Information on VAT Rate for WIS TOWAR – Meat Product Injection – CN 2106
- Binding Information on VAT Rate for Liquid Sauces in Sachets – CN 2103, 8% VAT
- Binding Rate Information for Construction of Sewage Connection
- Binding Rate Information (WIS) for Mascarpone with 0% VAT
- Binding Rate Information (WIS) for Unbuilt Land – 23% VAT
- Price Calculation Error vs. Incorrect VAT Rate
- Binding Information on VAT Rate for Children’s Book with Sound Panel – CN 4903 00 00
- Binding Rate Information (WIS) – 0% VAT for Tortilla – CN 19
- Can the Value of Donations be Determined on the Basis of the Applicable Net Sales Prices including VAT?
- Decision on VAT Rate for Residential Property – 8% VAT
- Request for VAT Rate Confirmation for WIS TOWAR – Calcium-based Product – 8% VAT
- Binding information on VAT rate for “dietary supplement” capsules – CN 2106 – 8% VAT
- Comprehensive Service – Goods – Book Publication with Online Access to Worksheets and Assistance
- Comprehensive Service for Multi-Family Residential Building with 8% VAT Rate in Poland
- Application for 0% VAT on Sandwich under CN 19 – September 20, 2023
- Tax Rate and Legal Basis for Fat Emulsion Sauce Additions in Poland
- Binding Rate Information for Accommodation Services in Premises at 8% VAT Rate
- Director’s Resolution: 0% VAT Rate for WIS TOWAR – White Borscht Soup
- September 21, 2023: Director’s Resolution on VAT Rate for WIS TOWAR Dietary Supplement
- Non-Alcoholic Drink with 0% VAT Rate: September 20, 2023
- Binding information on VAT rate for “dietary supplement” in powder form – CN 2106 – 8% VAT
- Binding Information on VAT Rate for Food Product with 0% Rate
- Binding Information on VAT Rate for Residential Building with Services on Ground Floor
- Binding Information on VAT Rate for Accommodation Services at 8%
- Ruling: WIS TOWAR – fertilizer – 8% VAT rate
- Ruling: WIS TOWAR – medical gloves – 8% VAT
- Ruling: WIS TOWAR – dietary supplement in the form of liquid – CN 2106 – 8% VAT
- Ruling: WIS TOWAR – cheese made from cow’s milk cream – CN 18 – 23% VAT
- Ruling: WIS TOWAR – drink (protein product) – 0% VAT rate
- Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT
- From January 2024, will we Pay for Food with VAT? The Decision will be made After the Elections!
- Ruling: WIS TOWAR – cottage cheese – CN 04 – 0% VAT
- Ruling: WIS TOWAR – product intended for consumption after dilution with water – CN 2106 – 8% VAT
- Ruling: WIS TOWAR – soup – CN 2104 – 0% VAT rate
- Ruling: WIS SERVICE – entry to an additional attraction in the park – 8% VAT
- Ruling: VAT rate for comprehensive services involving the delivery and manufacture of upholstery panels
- Draft Decree Exempting certain Supplies of Goods and Services from Obligation to Issue Structured Invoices
- Ruling: WIS TOWAR – “fudge” confectionery product – CN 1704 – 23% VAT
- Ruling: WIS SERVICE – conducting recreational activities – 8% VAT rate
- The Great Tax Revolution of PiS to the Trash? There will be No VAT Reduction
- Ruling: WIS SERVICE – conducting recreational activities – 8% VAT rate
- Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate
- Ruling: WIS TOWAR – vitamin powder – CN 29 – 23% VAT
- Ruling: WIS TOWAR – sushi set – CN 19 – 0% VAT
- Ruling: WIS TOWAR – fruit and vegetable mixture – CN 2106 – 8% VAT
- Ruling: WIS – horticultural soil – 8%
- Ruling: WIS – tattooing – PKWiU 2015 96/09 – 23%
- Ruling: WIS SERVICE – comprehensive post-warranty service of medical products – 8% VAT rate
- Ruling about non-alcoholic wine – CN 2202 – 0% VAT rate
- Ruling: WIS TOWAR – protective barrier apron – CN 62 – 23% VAT rate
- Ruling: WIS – internal electrical installation design – PKWiU 2015 71 – 23%
- Ruling: WIS – electrical and teletechnical design – PKWiU 2015 71 – 23%
- Ruling: WIS – re-invoicing water to the tenant – PKWiU 2015 36.00.20.0 – 8%
- Ruling: WIS – dessert – CN 2106 – 8%
- Ruling: WIS – cooking service – PKWiU 2015 56 – 8%
- Ruling: WIS – development of green areas – PKWiU 2015 81.30 – 8%
- Ruling: WIS – meatballs in sauce with rice – CN 16 – 0%
- Ruling: WIS TOWAR – ready-made plant dish – CN 2106 – 8% VAT
- Ruling: WIS – meal powder – CN 19 – 0%
PORTUGAL
- Portugal extends VAT rate cuts on essential food items until 2024
- Portugal Reduces VAT Rates on Certain Goods and Services in 2023
- Portugal Extends 0% VAT Rate for Essential Foods
- Extends 0% VAT Rate for Essential Foods
- Portugal to extend zero VAT rate on basic food until end 2023
- Portugal Extends VAT Holiday on “Essential” Food Products
- Portugal Food VAT Rate Cut – extended until 31 December 2023
ROMANIA
- The government removes excise duties from the turnover when calculating the tax and increases the VAT for concerts and shows to 9%
- Romania VAT Rise Risk
- Bad debts (relief for underpaid sales invoices), Triangulation
- Tax measures Imposed by Brussels: 19% VAT, Progressive Tax and 20% Income Tax
RUSSIA
- Amendments to the List of Non-Taxable VAT Operations in Russia
- Russia to Implement Zero VAT for Tour Operators Selling Tours to Belarus, Boosting Tourism
- Russia to Lower VAT Rate for Select Children’s Goods
- Spain to Maintain VAT Reduction on Food beyond June
- Russia Doubles VAT Rate on Sandwiches, Burgers, Cheeseburgers, Etc.
- Russia Raises VAT Rate for Fast Food Items
- Russia Proposes Zero VAT Rate for Certain Medical Equipment
- Codes of medical products for VAT benefits have been adjusted
- First Applications for Setting Zero VAT not Expected from Ship Repair Companies before January 2024
- Sales of hamburgers and sandwiches are subject to VAT at a rate of 20%
RWANDA
SAUDI ARABIA
SINGAPORE
- Singapore Issues New Guidance on GST Rate Increase to 9% from Jan 2024
- Singapore GST rise to 9% Jan 2024 – new guidance
- Singapore Updates Guidance on Preparing for GST Rate Change
SLOVENIA
- Taxation of Solar Power Plants: Lower VAT Rate for Supply and Installation
- When is the installation of a fence taxed at a lower VAT rate?
- Slovenia Gazettes List of Equipment Related to Reduced VAT Rate
SOUTH AFRICA
- VAT Treatment Of Private Funding Received By Welfare Organizations
- South Africa Updates Guide for Tax Rates, Duties, and Levies
SPAIN
SURINAME
SWITZERLAND
- Switzerland – abolition of import duties on industrial goods and VAT rate increase as of 01.01.2024
- Partial Revision of VAT Act: Key Changes in Switzerland’s Value Added Tax System
- Partial revision of the VAT Act (e-platforms, travel agencies, subsidies, trading in emissions, representation and reduced rates)
- VAT compliance changes from 1 January 2025
TANZANIA
THAILAND
- Thailand Approves Extension of 7% VAT Rate to 2024
- Thailand Extends the Reduced Standard VAT Rate of 7% for Another Year
- Reduced 7% VAT rate extended to 30 September 2024
- Thailand Gazettes Decree Further Extending Reduced Standard VAT Rate
- Extension of Reduced VAT Rate Period to Support Imports and Sales
- Thailand Tax Agency Announces Cabinet Approval to Extend Reduced VAT Rate
- Royal Gazette announces the extension of the VAT rate of 7% for another year
- Royal Commission Extension of VAT Reduction for Another Year until 1 September 30
- Good news! Cabinet Extends VAT Reduction of 7% until 30 September 2024
- Cabinet Extends VAT 7% for Another Year to support Domestic Spending and Investment
- Thailand Extending 7% VAT Rate an Additional Year
- Cabinet Agrees to keep VAT at 7% for Another Year
- Cabinet to Extend VAT 7% for Another Year
- VAT rate may return to 10% per 30 September
TURKEY
UNITED ARAB EMIRATES
- How VAT is Calculated in the UAE and Dubai and who is Exempt from It
- UAE Logistics Businesses should Handle their 0% Rated Tax Status with Extreme Care
- Zero-Rating the Export of Goods
- 10 Essential Things to Know before Filing your VAT Returns
UNITED KINGDOM
- New Tourism Alliance Report Spotlights High Tax Rate on Tourists in UK
- Petition: Remove VAT and Other Taxes off all Baby and Child Safety Products
- VAT Zero-Rating for Medicines Supplied through Patient Group Directions – SI
- Extension of VAT zero-rating to medicines supplied through Patient Group Directions – Statutory Instrument
- VAT Zero-Rating for Medicines Supplied through Patient Group Directions – Statutory Instrument
- Efficiently Managing your VAT Liabilities to Improve Cashflow
- VAT on Food, Confectionery & Catering
- ICAEW Comments on the Future of Customs Declarations
- HMRC ‘One-to-Many’ Campaign – Fuel and Power Supplies
- Investment Zones and Freeports – Similarities and Differences
UNITED STATES
- US Sales Tax Rate Updates for October 2023
- Sitka Alaska Approves 2023 Sales Tax Free Days
- United States Sales Tax Rate Reduction for Food: Alabama Department of Revenue Announcement
- California Implements New Gun Carry Laws and Sales Taxes to Enhance Public Safety
- Alabama DOR Increases Sales Tax Rates for Town of Skyline Effective Oct. 1
- Louisiana: Livingston Parish creates “Pink Tax Exemption”
- Virginia October 2023 Sales Tax Holiday
- Does Idaho Charge Sales Tax on Services?
- Virginia’s sales tax holiday will be back in October
- Alabama drops sales tax on groceries to 3%
URUGUAY
- Uruguay Extends VAT Rate Reduction for Tourism Sector
- Uruguay extends 13% reduced tourism VAT to Apr 2024
- Uruguay Extends Final Date of VAT Reduction for Tourism Sector Until 30 April 2024
- Uruguay extends VAT rate-reduction period for tourism sector
- Uruguay Reinstates VAT and Excise Tax on Mineral and Sparkling Water
VIETNAM
- Voters propose tax exemption for electricity and household water consumption
- Today’s View: VAT Exemption – Incentives or Abuse?
- How to reduce VAT in the field of construction?
- Chairman of the Economic Committee: Continue to Reduce VAT to Stimulate Growth and Consumption
WORLD
- Global VAT Changes October 2023
- Global changes in the Indirect Tax landscape per October 1, 2023 – An Overview
- Tax Trends in European Countries – Consumption Taxes Reforms
- VAT Exempt and VAT Zero Rated – What’s the Difference?
- OECD: Countries Deploy Tax Policy to Shield Households and Businesses from Decade-High Inflation
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