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ANTIGUA & BARBUDA
- Antigua and Barbuda Sales Tax (ABST) to Increase by 2 Percent in 2024 Budget, Says PM Browne
- UPP condemns autocratic 2% ABST increase and calls for unified resistance
- Antigua and Barbuda PM pledges to mitigate effects of proposed 2% sales tax increase
- Antigua Government Announces Holiday Sales Tax Cut to Boost Economy
- Government Announces ABST Reduction Weekend to Boost Economy During Yuletide Season
- Antigua and Barbuda Considering Increased Sales Tax (ABST) Rate
- Antiguan Government Considers Increasing Sales Tax to Meet Financial Obligations
- Antigua raises ABST to 17%
AUSTRALIA
- OECD Recommends Consumption Tax Increase and Exemption Reduction to Boost Australia’s Fiscal Resilience
- Federal Court Denies GST-Free Treatment for Frozen Vegetables and Grains Products
AUSTRIA
BAHAMAS
BELGIUM
- Council of Ministers approves draft law on VAT rate directive relating to place of supply of virtual events and application of margin scheme to works of arts,…
- Legislative Changes in VAT Deduction and Recovery Periods: Parliament’s Recent Bill
BELIZE
BRAZIL
- Key Takeaways from Brazil’s Monumental Tax Reform
- Brazil’s VAT Could Become World’s Highest if Reform Bill Passes
- Brazilian Senate Approves New VAT Plans
- Brazil VAT Implementation; Senate Approval
- Brazil VAT Implementation; Senate Progress
BULGARIA
CABO VERDE
CAMBODIA
CROATIA
CYPRUS
- Cyprus Implements Temporary Zero VAT Rate on Meat and Vegetable Supplies
- Cyprus managed to close three infringement procedures, including VAT reduction on housing
CZECH REPUBLIC
- Czech Republic: Consolidation of Reduced VAT Rates and Other Tax Changes
- Czech Republic Tax Agency Clarifies Application of Reduced VAT Rates and Upcoming Changes
- Consolidation of Reduced VAT Rates in Czech Republic Signed into Law
- President Signs Bill Increasing CIT Rate to 21%, Converting Multiple Reduced VAT Rates into Single 12% Rate
- Czech Republic Approves Consolidation of VAT Rates
- Proposed Indirect Tax Changes in Czech Republic: VAT, Excise Duties, Gambling, and Real Estate
- Consolidation of Reduced VAT Rates in Czech Republic Approved by Parliament
- Czech Tax Reform Receives Senate Approval
- Czech Consolidating Reduced VAT Rates 2024; New 12% Rate
ESTONIA
EUROPEAN UNION
FINLAND
- Finland’s Proposed Increase in Reduced VAT Rate to 14% from 2025
- Plan to increase 10% VAT rate to 14% in 2025
GERMANY
- Important Changes in Value Added Tax 2024: An Overview
- No Hope for Extension of Reduced Gastronomy VAT: Back to 19% from 2024
- Germany to Increase VAT on Restaurant and Catering Services to 19% from January 2024
- Germany brings Forward Ending of Energy 7% VAT Rate
- Waiting for Christmas Without a Happy Ending: VAT in Gastronomy Rises Back to 19%
- German Government Plans to Increase VAT on Restaurant Food to 19% in 2024
- Reduced tax rate for admission fees at leisure, fun, and thermal baths
- ECJ Case: Key Ruling on German VAT Reimbursement
GHANA
- Ghana’s 2024 Budget: Extending VAT Zero-Rating for textiles and vehicles, reducing VAT on commercial properties and sanitary pads
- Ghana issues Budget Statement and Economic Policy for the 2024 Financial Year
- Ghana Extends Zero VAT Policy to Support Local Textile Manufacturers
- Ghana 2024 Budget Statement Delivered
- Ghana MOF Presents 2024 Budget Highlights: e-VAT, Upfront VAT, Reduced VAT Rate, and VAT Exemptions
- Key Takeaways from Ghana’s 2024 Budget: Tax Reforms, Support for Flood Victims, and More
- Ghana’s Finance Minister Introduces Tax Reliefs to Boost Local Industries
- Government eliminates VAT on locally made sanitary pads and announces other tax exemptions.
- Government Scraps VAT on Locally Manufactured Sanitary Pads, 7 Others
- The Impact of High VAT Rates on Ghana’s Economy – GUTA’s Perspective
GREECE
- Proposed VAT Changes in Greece’s 2024 Budget: Permanent Reductions and Rate Reversions
- Greece Extends Reduced VAT Rate for Basic Supplies and Proposes Permanent Cut for Others
- Permanent VAT Cut Extended for Key Commodities in 2024 State Budget
- Possible Extension of VAT Cut till June to Support Economy and Prevent Price Burden on Consumers
ICELAND
INDIA
- Hotels Demand Equal GST Rates for Restaurants to Compete with Standalone Establishments
- GST Council’s Role Only Recommendatory: HC
- Government Likely to Request Supreme Court to Club All GST Online Gaming Cases
- Bihar Govt Tables Bill to Replace Ordinance to Levy 28% GST on Online Gaming
IRELAND
ITALY
- Applicable VAT rate for services rendered to customers staying in dispersed nautical hotel
- 10% VAT for Accommodation Services in Nautical Hotel: Agenzia delle Entrate Clarifies
- 10% VAT for cleaning and booking services in the nautical hotel
- Italy’s 2024 VAT Changes: Impact on Products and Rates
- Ruling: 5% VAT also for absorbent slips
- Demolition and reconstruction of buildings: evaluating the applicable VAT rate
JAMAICA
JAPAN
- Updates and Impact of Japan’s New Consumption Tax Exemption System for Foreign Tourists
- Over Half of Japanese Support Consumption Tax Cut, According to Jiji Poll
- Japanese Government Confirms No Changes to Consumption Tax Rates
- Japan Confirms Tax Cut Plans
- Japan’s Economic Transition and the Proposal for Consumption Tax Increase: Concerns and Benefits
KAZAKHSTAN
- Possible Negative Impact of Increasing VAT to 16% on Businesses and Shadow Economy
- IMF Backs VAT Rise for Enhanced Competitiveness During Meeting with National Economy Minister
- IMF Supports VAT Increase from 12% to 16% to Enhance Competitiveness in Kazakhstan
KENYA
LATVIA
- Latvian Government Approves 12 VAT Rate for Fruits, Vegetables and Berries for One Year
- Farmers Reject Proposed 12% VAT on Produce, Urge Government to Maintain 5% Rate
- PM Siliņa: Reduced VAT on produce to cost EUR 16 million in budget
- Latvia’s Proposal to Raise VAT Rate on Fruit and Vegetables Sparks Controversy
LUXEMBOURG
- Luxembourg VAT returns to 17% Jan 2024
- Luxembourg’s VAT Rates Increase from 2024: Standard Rate at 17%
- Luxembourg’s Temporary VAT Rate Reductions to Expire on January 1, 2024
- Luxembourg temporary VAT rate reduction will end by 1 January 2024
MALAYSIA
- Proposed Service Tax Rate-Hike: Past Guidance as Indicator for the Future?
- Service tax rate to be increased from 6% to 8%, with exemptions for food and telecommunications
- Large Number of Singapore Businesses to Implement GST Rate Change in Malaysia
MALTA
- Malta Introduces Reduced VAT Rate for Specific Services in 2024
- What are the VAT rates in Malta?
- Malta Introduces New 12% Reduced VAT Rate Effective from 2024
MEXICO
MOROCCO
- Morocco’s Government Reverses Decision to Increase VAT on Utility Bill
- Chamber of Representatives Advances 2024 Finance Bill with Comprehensive Fiscal Reforms
NETHERLANDS
- Application of zero tariff for horse exports to the US has not been made plausible
- No zero rate for delivery of horse year before export
- No reduced VAT rate for karaoke booth rental
- Plaster shoes fall under the reduced VAT rate
- North Holland Court: 9% VAT rate applies to the supply of plaster shoes
- Magic truffles taxed at the general VAT rate
- Normal VAT rate for karaoke booth
- Application of zero rate for horse delivery disputed: Court ruling
- Applicability of Reduced VAT Rate for Karaoke Cabins
- Transition law VAT increase does not apply to exercise right of sale option for new homes
- VAT Rate Changes in Agriculture: 2024 Tax Plan Impact
- For real estate transactions in September 2013, a VAT rate of 21% applies
- Codification Policy of Reduced Rate for Rearing and Rearing Services Withdrawn
- Intermission Drinks in the Theatre: A Glass of Wine with 9% VAT
NIGERIA
NORWAY
PAKISTAN
- Government Extends Sales Tax Holiday on Petroleum Products to Provide Relief and Stimulate Economic Growth
- Sales Tax Rates for Tax Year 2024 in Pakistan: A Comprehensive Overview
PHILIPPINES
POLAND
- NSA to Determine the VAT Rate for Assignment of a Developer Agreement
- Poland Extends Food Inflation VAT Rate to 1 Jul 2024
- Extension of Zero percent VAT Rate on Foods, Waiver of Tax on certain Financial Institutions
- Extension of 0% VAT on food in 2024. “Marshal Hołownia does not submit the project for deliberation in the Sejm”
- Ruling: Spice Oil subject to 0% VAT
- Ruling: VAT Rate for Hemp Dried Herb is 8%
- Ruling: Bovine collagen hydrolysate – 23% VAT rate
- Ruling: Meatless Ready Meal subject to 0% VAT Rate
- Poland Proposes Extending 0% VAT Rate on Food Until June 2024
- Refund of Overpaid VAT in the Case of an Overpaid VAT Rate on a Receipt – Polish Case before the CJEU
- Ruling: VAT Rate for “Gummy Bears” – 8% VAT
- Ruling: Fresh Green Corn – 23% VAT
- Ruling: Food item, lollipop – 8% VAT Rate
- Ruling: New Pharmaceutical Raw Material – 23% VAT
- Ruling: Dried and Crushed Tarragon Leaf – 0% VAT Rate
- Ruling: 0% VAT for food item for direct consumption, cooking, and as a component in sauces, soups, and other dishes
- Ruling: Protein Bar subject to 23% VAT
- Ruling: 23% VAT for adjuvant used in agriculture
- Ruling: Eye drops – 8% VAT rate
- Ruling: Bridge – 23% VAT Rate
- Ruling: Dried and crushed tarragon stem – 0% VAT rate
- Ruling: Freeze-dried sprout mixture – 8% VAT rate
- Ruling: Protein Bar with Dark Chocolate – 23% VAT Rate
- Ruling: Plant Protein – 23% VAT
- Ruling: Packed honey subject to 0% VAT
- Zero VAT on food: Soboń presents bill proposal today
- PiS wants to extend zero VAT on food until June 30, 2024
- Ruling: Cooking or seasoning mix subject to 8% VAT
- Ruling: Adjuvant (auxiliary agent, for combined use with plant protection products) – 23% VAT rate
- Ruling: Water disinfection liquid in pools – 8% VAT rate
- Ruling: Gel for animal skin – 23% VAT
- Ruling: Student Accommodation – VAT Rate 8%
- Ruling: VAT Rate for Supply and Installation of Electric Energy Storage Warehouse
- Ruling: Antibacterial wipes – 8% VAT rate
- End of positive interpretive line regarding VAT rate on collective residential buildings
- Binding Information on VAT Rate for Thermal Energy – 5% VAT
- RUling: Delicate coffee cookies – 0% VAT rate
- Ruling: Plum-filled and Orange Peel Glazed Pastry – 0% VAT
- Ruling: Seasoning Oil – 0% VAT Rate
- Ruling: Topping subject to 8% VAT
- Ruling: Supply of a residential building with land and infrastructure – 8% VAT
- VAT Rate on Collective Residential Buildings in Poland: Recent Changes and Implications
- New Software License and Implementation in medical facilities – 8% VAT
- Ruling: 8% VAT Rate for Hearing Aid Batteries
PORTUGAL
- Portugal Government Presents 2024 Budget Bill with Tax Changes to Parliament
- Proposed VAT Measures in Portugal’s 2024 Budget: Changes and Implications
ROMANIA
- Romania Publishes Bill to Recategorize VAT Rates for Various Goods and Services
- Changes in VAT rates as of January 1, 2024
- Romania Increases VAT Rates for Certain Supplies Starting January 2024
- VAT rate changes expected as Romanian tax reform
RUSSIA
SAINT KITTS AND NEVIS
- VAT Reliefs Agreed In Saint Kitts And Nevis
- Kitts and Nevis National Assembly Approves Resolution for VAT Reduction to Boost Economy and Home Ownership
SINGAPORE
SOUTH AFRICA
- South Africa Rules Out VAT Zero Rate For Food
- Masondo stands firm on not removing VAT on additional foods
- Treasury Rejects Zero-Rating VAT on More Products, Citing Benefit to the Rich
- Finance Committee Endorses DA Plan to Cut VAT on more Food
SPAIN
SRI LANKA
- Increase of VAT to 18% to Boost Revenue and Meet IMF Targets
- VAT to Increase to 18% from Next Year, Imposed on More Goods and Services
- COPA Questions IRD on VAT Collection Amid Recent Increase
- A Budget in Crisis
- Sri Lanka’s Cabinet Approves Increase in VAT Rate to 18% from January 2024
- Sri Lanka Budget Speech 2024: Amendments to VAT Act and Increase in VAT Rate
- MP Harsha Reveals New VAT Imposed on Previously Untaxed Items in Budget 2024
- Sri Lanka Budget 2024 Includes VAT Rate Increase and Other Measures
- Tax Proposals in 2024 Budget
- Sri Lanka to Expand VAT Base and Increase Rate to 18% in Austerity Budget
- Sri Lanka’s 2024 Budget sets Ambitious Revenue, Deficit Targets
- Sri Lanka to Remove VAT Exemptions, except Health, Education, Some Foods
SURINAME
SWITZERLAND
- Swiss VAT Rate Changes for 2024
- Swiss VAT Rise to 8.1% Jan 2024
- Important Changes to Swiss VAT Rates Effective January 1, 2024
TAIWAN
- Continuation of 100% Reduction in Import Taxes on Soybeans, Wheat, and Corn
- Tax Incentives for Small Businesses Adopting Mobile Payments to Promote Cashless Transactions
THAILAND
TUNISIA
TURKEY
UKRAINE
- Transitional operations for fuel supply before/after 01.07.2023: what about VAT?
- How can a newly created “unit” with a 3% rate become a VAT payer?
- Ukraine Announces Coal Mining VAT Relief
UNITED KINGDOM
- Interesting Facts About VAT: From Marshmallows to Bicarbonate of Soda
- GAP Group Ltd: VAT treatment of fuel supplies in plant hire
- UK Government Announces Amendments to VAT Rates in Autumn Statement 2023
- Indirect Tax Measures in UK Autumn Statement 2023: Overview and Updates
- Chairman of British Fashion Council Urges Government to Delay VAT Rise
- Zero-rated Children’s Clothing: Excluding Yemeni, Mongolian, and Tibetan Goat Skin Varieties
- Autumn Statement Highlights: VAT & Environmental Tax Updates for 2024
- Autumn Statement: Extension of VAT Zero Rates: Period Underwear & Energy-Saving Material
- UK HMRC to consult following High Court backing 20% VAT on private taxi operators
- Chancellor to Consult on VAT Treatment of Private Hire Vehicles in 2024: Industry and Passenger Impact
- Extension of VAT Zero Rates in Autumn Statement
- Charities to Receive VAT Relief on Energy-Saving Materials
- Chancellor Announces Consultation on VAT Treatment of Private Hire Vehicles Starting Early 2024
- Tourism Minister Urges Government to Cut VAT to Support Scotland’s Tourism and Hospitality Sector
- Isle of Man Treasury Temporarily Reduces VAT Rate for Specified Medicines
- Temporary Zero-Rate for Drugs and Medicines Dispensed under Patient Group Direction: VAT Change
- IoM Introduces VAT Zero Rate For Pharmaceuticals
- The VAT Debate Continues: McVitie’s Blissful Biscuits and the Chocolate Covering Conundrum
- The VAT Fly Trap: How our Taxes are Keeping Growth at a Standstill
- Recent changes to VAT exemptions and zero-rating for healthcare providers
- Updated Guidance on Zero-Rated Exports in the United Kingdom’s VAT System
- My Tax Manifesto: Reform the Tax System to Unleash Growth
- Vistry Homes Ltd’s strike out application dismissed by FTT in United Kingdom
- HMRC Guidance Fuel and Power (VAT Notice 701/19)
- VAT Rate 2023-2024: How much is VAT in the UK?
UNITED STATES
- New York Considers Lowering Sales Tax Rate to Boost Small Businesses
- Florida Senate Bill 352 proposes unique sales tax holiday for virtual currency purchases in 2025
- Sales Tax Changes: The Impact of State Budgets and Lagging Economic Forces
URUGUAY
- Uruguay Extends VAT Relief to Boost Tourism and Support Domestic Economy
- Uruguayans to Pay Zero VAT on Hotels During 2023-2024 Season
VIETNAM
- VAT Tax Reduction Extended to June 2024: Business Support for Tax Compliance and Reporting
- Vietnam extends 2% VAT cut till June 2024
- Vietnam to Extend VAT Cut until Mid-2024 to Support Economy
- Experts Debate Proposal to Extend VAT Reduction for Stimulating Economic Growth
- Clarity Sought on VAT Reduction Proposals
- Continuing the implementation of VAT reduction is necessary
- VAT should be Reduced by 2% for the Whole of 2024
- The National Assembly gives Opinions on VAT Reduction, 2 Options to Withdraw Social Insurance Once
- Proposal to Further Reduce VAT to Stimulate Domestic Consumption
- VAT Cut may put Pressure on State Budget: Finance Ministry
- Submit to the National Assembly to Reduce VAT by 2% until the End of June 6
WORLD
- Tax Master Data: A Critical Component of any Tax Departments Future Success
- Global 2024 VAT / GST Changes
- New year updates: 15 rate changes coming on 1st January 2024
- October 2023 – Main VAT rate changes/updates/news on VATupdate.com
Previous issues
- October 2023 – Main VAT rate changes/updates/news on VATupdate.com
- September 2023 – VAT rate changes/updates/news
- August 2023 – VAT rate changes/updates/news
