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ALGERIA
ANGOLA
ANGOLA
ANTIGUA & BARBUDA
- Antigua and Barbuda Confirms Increase in Sales Tax (ABST) and Announces Related Changes in 2024
- Antigua and Barbuda Implements 2% Increase in Standard Sales Tax Rate
- Ministry of Trade Condemns Price Gouging After ABST Increase: Calls for Consumer Protection
- Repeal of Temporary Relief on ABST for Selected Items by Inland Revenue Department
ARGENTINA
AUSTRALIA
AUSTRIA
BANGLADESH
- BGMEA Applauds VAT Relief for Bangladesh Garment Makers, Boosting Economic Growth
- Significant Increase in VAT Collection from Large Firms Due to Gas Price Hike and Tariff Increase
BELGIUM
BOLIVIA
- Bolivia Extends Import VAT Exemption and Zero-Rated VAT on Capital Goods Commercialization
- Bolivia Increases Consumption Tax Rates for 2024
- Bolivia: Procedure for Zero Rate VAT Billing until December 2024
BRAZIL
- Brazil’s Tax Reform: Main Changes You Need to Know
- Revocation of Temporary 0% Tax Rate for Tourism Industry: Implications and Timeline
BULGARIA
- Amendments to Bulgaria’s VAT Law Effective from 1 January 2024: Deferred Payments, Deduction Adjustments, and New Registration Rules
- Bulgaria amends VAT legislation
- VAT rates in Bulgaria in 2024
CHINA
COLOMBIA
COSTA RICA
CYPRUS
CZECH REPUBLIC
- 2024 VAT Rate Consolidation in the Czech Republic: Legislative Process and Implications
- Amendments to the VAT Act – Rates, deduction, chargeable event
- Amendments to the VAT Act: Changes to Tax Rates, Exemptions, and Deductions
- Changes in Value Added Tax Rates and Deductions in the Consolidation Package of 2023
- Changes to VAT Rates and Application of VAT on Passenger Cars from 2024
- Changes to VAT Rates and Limits on Deductions in the Czech Republic
- Consolidation of rates and limitation on luxury vehicle deductions
- Czech Republic: VAT Law Changes
- Tax Authorities Clarify Application of VAT Rates Effective from 1 January 2024
- Tax Changes in the Czech Republic: Summary of Significant VAT Amendments Effective from 2024
ECUADOR
- Ecuador 3% VAT rise proposal Mar 2024
- Ecuador Central Bank Urges Tax Increase to Prevent “Triple Crisis”
- Ecuador Government Proposes VAT Increase to Fund Anti-Crime Measures
- Ecuador Introduces Zero VAT Rate For Certain Activities in Major Tax Reform
- Ecuador Proposes 15% Value-Added Tax Increase to Address Security Crisis
- Ecuador VAT rise Mar 2024 Update
- Ecuador’s President Noboa Open to Negotiating VAT Hike and Subsidy Cut
- Ecuador’s President Proposes 15% VAT Increase to Combat Organized Crime
- Ecuador’s President Proposes Tax Hike to Address Worsening Security Situation
- Ecuador’s President Proposes Tax Increase to Fund War on Drug Cartels
- Ecuador’s President Proposes VAT Increase to Fund Security Measures
- Ecuadorian President Succumbs to IMF Pressure, Faces Opposition from Social Organizations
- Noboa’s Proposal to Increase VAT to Tackle Internal Conflict in Ecuador
- Tax Authority Adjusts Value of Alcoholic Beverages Subject to Ad Valorem Rate Under Special Consumption Tax
- Tax Authority Updates Specific Rates of Special Consumption Tax (ICE) Applicable in Fiscal Period 2024
EGYPT
ESTONIA
- Changes in VAT Rates in Estonia in 2024-2025: Implications for the Economy and Citizens
- Transitional provisions VAT rate increase to 22% effective Jan 1, 2024
- VAT rate changes per January 1, 2025 for accomodation services and press publications
ESTONIA/ LATVIA
EUROPE
EUROPEAN UNION
- Changes in EU VAT Rates for 2024: Switzerland, Czech Republic, Estonia, and Luxembourg
- Comments on ECJ C-433/22: Portuguese condition regarding occupancy at a lower VAT rate does not conflict with EU law
- Summary of ECJ C-433/22 (HPA – Construções): Application of Reduced VAT Rate for Repair and Renovation of Private Dwellings
- VAT rates and VAT taxation of services under new rules in 2025
- VAT Rates in EU 2024: Changes, Variations, and Implications for International Trade
EUROPEAN UNION/ PORTUGAL
- Comments on ECJ C-433/22: Landmark Ruling on Reduced VAT Rates for Building Renovation Services in Portugal
- ECJ C-433/22 (HPA – Construções) – Judgment – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
- HPA-Construções SA: CJEU ruling on reduced VAT rate for residential property renovation
FRANCE
GERMANY
- Are Donations Taxable for Streamers?
- Avoiding Taxation of Gratuitous Disposal of Photovoltaic Systems through Withdrawal
- Germany to Reinstate 19% VAT Rate for Restaurant and Catering Services from 01.04.24
- Temporary Reduced Rate for Restaurant and Catering Services Expires December 31, 2023
GHANA
- Challenges in Implementing VAT on Electricity: ECG Boss Admits Nightmare for Prepaid Customers
- ECG Yet to Implement VAT on Non-Lifeline Residential Power Consumption, Amid Calls for Repeal
- Government Considering Exempting Mineral Exploration from VAT to Boost Mining Industry
- Government Considers Removing VAT on Mineral Exploration to Boost Investment in Ghana
- ICU Urges Government to Act Swiftly on Ultimatum to Scrap VAT on Electricity
- Public Concerns Rise as Government Plans to Impose VAT on Electricity
- Withdraw 15% VAT on Electricity within a Week – Organised Labour to Govt
GREECE
- 13% VAT on machinery or devices used in beekeeping
- AADE Circular: Clarifications on New VAT Rate Changes for Goods and Services
- Clarifications and Guidelines for VAT Application in the Catering Sector
- Clarifications by AADE on VAT rates in catering and recent changes in reduced VAT rates for goods and services
- Greece Tax Agency Issues Circular on Consumption Tax and Reduced VAT Rates for Specific Products
- New Guidelines for Reduced VAT Rate in Catering Services: Clarifications from AADE
- Publication of the provisions of laws 5073/2023 and 5079/2023 regarding the application of VAT rates
GUYANA
- Finance Ministry and GRA to Issue Directive on Removal of VAT and Duty on Sport Equipment
- Government Removes VAT and Duty on Sport Equipment to Promote Accessibility and Affordability
- Guyana Ministry of Finance Presents 2024 Budget Speech with VAT Removal on Specific Products
INDIA
- CBIC Amends GST Goods Rate Notification Effective from January 4, 2024
- Delhi High Court Allows GST Refund for Accumulated ITC Due to Different Tax Rates on Inward Supplies
- Final Hearing on GST on Online Money Gaming Soon
- Industry Experts Call for Lowering GST on Health Insurance in Budget
- Supreme Court Seeks Response from Centre on 28% GST for Online Gaming Companies
- The Dilemma of GST on Food Delivery Services: Swiggy – Zomato Conundrum
- Travellers Opting for Offline Mode as GST on Non-AC Bus Rides Pushes Them Away from Online Platforms
INDONESIA
- Indonesia Government Temporarily Subsidizes VAT on Residential Housing Purchases to Boost Sales
- Indonesian VAT Rate to Increase to 12% in 2025
IRELAND
- Changes to Ireland VAT Rates in 2024: Extended Reduced Rate for Gas and Electricity
- Killarney Chamber of Tourism and Commerce Supports Reduced VAT Rate in Hospitality Sector
ISRAEL
ITALY
- 4% VAT for university canteen service clarified by the Revenue Agency
- Clarification on VAT for water supply and collection services for users
- No More 5% VAT for Children’s Products and Feminine Hygiene
- Reduced VAT rate for repairs if properties are actually inhabited
- Reduced VAT Rates on Feminine Hygiene Products and Childcare Products from January 1, 2024
- University bar with 4% VAT rate only on cafeteria service
- University bar with 4% VAT rate only on cafeteria service, 10% rate on cold table service
JAPAN
LAOS
- World Bank Urges Laos to Increase VAT and Tobacco and Alcohol Taxes to Address Public Debt
- World Bank Urges Laos to Raise VAT to Combat Inflation and Debt Crisis
LATVIA
- Latvia Implements Revised VAT Rates to Promote Health Benefits of Fruit and Vegetables
- Saeima Considers Reduced VAT on Catering to Boost Accessibility and Combat Shadow Economy
LEBANON
LITHUANIA
- Changes to VAT Rates in Lithuania: Standard Rate Now Applies to Catering Services
- Lithuania ends Reduced VAT Rate for Catering Services
LUXEMBOURG
MALAYSIA
- Changes to Sales Tax Rate and Regulations in Malaysia: A Comprehensive Update
- Malaysia Service Tax to Increase to 8% in March 2024: Implementation Guidance
MALTA
- Amendment to VAT Act: Introduction of Reduced Rate for Specific Services
- Guidelines for the application of the 12% VAT rate on the hiring of pleasure boats
MAURITIUS
MOLDOVA
MOZAMBIQUE
NETHERLANDS
- (Alcoholic) break drinks are subject to a reduced rate
- ‘Low VAT for Culture is Good for Employment and Integration’
- Application of Reduced VAT Rate for Rental of Flat-bottomed boats for sports activities
- Applying Reduced VAT Rate to Wedding Dress Fittings for Non-Low-Taxed Day Recreation
- Assessment of Whether the Provision of Cabin Sailboats Qualifies as Sports Practice
- Assessment of Whether the Reduced Rate Applies to the Rental of Sailing Boats for Sports Activities
- Complexity of Eliminating VAT on Produce and Repairs: Economic Policy Advisors’ Perspective
- Correction of Deducted VAT and Incorrect Application of Zero Rate
- Cultural sector fears abandoning reduced VAT rate
- Dispute over the Classification of an “interval drink” in Relation to Theater Admission
- Exclusion of reduced VAT rate on rental of cabin sailboats, Court ruling, 21 December 2023
- Expanding the scope of zero-rate solar panels is not necessary and undesirable
- Expansion of VAT zero rate for solar panels not desirable, according to State Secretary
- Expansion of VAT zero rate for solar panels to public and other buildings: research findings
- Foodwatch calls for lower VAT on vegetables and fruit and end to industry lobbying
- Incorrect Application of Zero Rate; Internal Compensation; Court Decision, 8 November 2023
- Intermission drink constitutes an additional benefit that shares the same VAT rate as granting access to a theater performance
- Intermission Drinks also Subject to the Reduced VAT Rate
- Lower VAT rate does not apply to rental of flat-bottomed boats, Court ruling, 21 December 2023
- No deduction and application of zero rate due to lack of evidence
- No reduced rate on service fee for resale of tickets
- No reduced VAT rate for rental of cabin sailing yachts
- No Reduced VAT Rate for Rental of Polyvalken and Cabin Sailboats
- No reduced VAT rate for rental of polyvalks and cabin sailing yachts
- No reduced VAT rate for trying on wedding dresses
- No Sport Facilities: Court Rules General VAT Rate Applies to Sailboat Rental
- Pedicure and VAT: Taxed or Exempt?
- Plaster Shoes: Regular or Reduced VAT Rate?
- Plastic bags separate transaction, taxable at standard rate
- Providing intermission drinks during a performance is also subject to a reduced VAT rate
- Rental of cabin sailing yachts and use of designated facilities charged at the general rate
- Rental sailboat with additional facilities in marina charged with 21% VAT
- Reselling Event Tickets Subject to 21% VAT
- Tax Court Rules in Favor of Taxpayer’s Right to VAT Refund for Car Sales
- Techniek Nederland advocates for abolishing VAT on repairs
- Urgent Letter about Possible Abandonment of Reduced VAT Rate for Culture
PAKISTAN
- Sindh Government Announces Sales Tax Rates on Telecom Services for 2024
- Sindh Sales Tax Rates on Shipping Services in 2024: Streamlining Taxation for Economic Growth
- SRB Releases Sales Tax Rates for Hotel Services in 2024
POLAND
- Poland Extends Reduced VAT Rates for Food and Agricultural Goods
- Poland Extends VAT Concessions on Food Until June 2024
- Poland Extends VAT Reliefs In 2024 Budget Act
- Poland’s Lower House Approves 2024 Budget Act, Maintains Reduced VAT Rates on Food
- Ruling: Nutritious fruit bar without added sugar subject to 23% VAT
- Ruling: Raw state multi-family residential building with its technical infrastructure (comprehensive service) is subject to 8% VAT rate
- Ruling: VAT Rate for sandwich sold in a store with a gastronomic background, served from the counter and packed in a paper bag
- The Ministry of Finance clarified the issue of VAT on plastic packaging
PORTUGAL
- New VAT Circular clarifies the application of different tax rates to food and beverage services
- Portugal Explains VAT Changes as Part of 2024 Budget
- Tax Authority: Medium VAT Rate Applies to Food Served in Restaurants Along with Drinks
ROMANIA
- Changes and Exceptions to VAT Rate for Foods with Added Sugar in Romania
- Changes in VAT rates in Romania in 2024 – What to Expect?
- Romania Tax Changes for 2024 Include New Turnover Taxes, VAT Rate Changes, and Mandatory Electronic Invoicing
RUSSIA
- Expanded List of Children’s Goods Subject to 10% VAT Rate Starting January 1
- FNS Russia Recommends Mandatory VAT 0% Registry Formats for Exported Goods
- Publication of registries forms used to confirm zero VAT rate
- Recommended registries for confirming 0% VAT rate on export VAT
- Simplified Confirmation of Zero VAT Rate for Exporters from January 1, 2024
SINGAPORE
- Singapore Raises Goods and Sales Tax to Nine Percent in 2024 to Address Healthcare Costs
- Singapore Raises Goods and Services Tax to 9% in 2024 to Address Healthcare Costs
SLOVENIA
SOUTH KOREA
- Sales support services subject to zero rate of VAT (Tax Tribunal decision)
- South Korea to Ease VAT Criteria and Reduce Tax Burden for Self-Employed and Small Businesses
SOUTH SUDAN
- Financial Act 2023/2024: Sales tax rates for imported goods and hotel, restaurant, and bar services have been increased to 20% from 18%
- South Sudan Financial Act 2023/2024 – VAT rate changes
SPAIN
- AEAT’s web news: “Table of VAT tax rates 2024”
- Application of Super Reduced VAT Rate for Vehicle Purchase with Provisional Disability Certificate
- Canary Islands: 0% rate for deliveries of diapers for babies and adults and bed saver pads
- Consideration of Subcontracted Materials in Renovation and Repair of Homes for Reduced Tax Rate
- Spain Extends 0% VAT Rate on Basic Foods and Increases VAT on Energy Products
- Spain Extends Tax Relief Measures to Support Households Facing Inflation
- Spain is sticking to zero percent VAT on basic food in the fight against inflation
- Spain to Remove VAT on Olive Oil Sales in Effort to Curb Inflation and Rising Prices
- Taxation of sponsorship to a minor in their sports activity: VAT/IRPF implications
- Temporary Zero VAT Rate on Basic Foods Extended Until June 30, 2024
- VAT for Solar Panel Installation in Residential Properties: Rates and Corrective Procedures
SRI LANKA
- Anticipated VAT Relief by May Despite Increase in Tax Rate
- Challenges and Opportunities in Implementing VAT for Fiscal Consolidation
- Government Plans to Establish VAT-Free Shops Islandwide to Address Misconceptions about VAT on Goods
- Government Plans to Remove VAT on Chemical Fertilizers to Support Sri Lankan Farmers
- IMF Considering Removing VAT Conditions on Sri Lanka’s Tourism Industry
- MPs of the main opposition Protest VAT Hike by Wearing Black in Parliament
- Reducing VAT to 15% by expanding VAT registration for businesses: Minister’s proposal
- Revised VAT Rates in Sri Lanka for 2024: Changes and Implications
- Sri Lanka Inland Revenue Department Confirms Increase in VAT Rate
- The Necessity of VAT Hike for IMF Support and Economic Stability
- VAT Increase Could Cause Inflation to hit 7 Percent in January
SWITZERLAND
- Changes in VAT rates in Switzerland in 2024
- Invoicing with Different Tax Rates and Additional Costs: Simplified Allocation Options
- Post-invoice corrections: VAT transfer, correction of VAT rate, and changes in consideration.
- Switzerland 2025 VAT changes
- Switzerland Confirms VAT Law Amendments Including Online Platforms and Feminine Hygiene Products
- Switzerland Increases VAT Rates by 0.4% on January 1, 2024
- Switzerland Increases VAT Rates from 1 January 2024: What You Need to Know
TAJIKISTAN
- Tajikistan cuts VAT to 13% by 2027
- Tajikistan Implements 50% VAT Reduction on Natural Gas and Electricity Imports in 2024
TOGO
TURKEY
- An Overview of the VAT Rate Confusion in Food and Beverage Services
- Turkey Increases VAT Refund Threshold for Reduced VAT Transactions in 2024
- Turkey Increases VAT Thresholds for 2024: Changes to Refund Thresholds and Rates
- Türkiye Raises Special Consumption Tax on Petroleum Products by 25.61%
UKRAINE
- Cancellation of VAT registration
- Ukraine Government Approves National Revenue Strategy 2024-2030 Including Various Tax Reforms
UNITED ARAB EMIRATES
UNITED KINGDOM
- Changes to Energy Saving Materials VAT Rules
- Extension of VAT Relief for Energy-Saving Materials and Installations until 2027
- Extension of VAT Relief for Energy-Saving Materials to Charitable Buildings and Additional Technologies
- Extension of VAT zero rate to energy-saving materials and installations
- Government Scraps VAT on Period Pants, Saving Women Up to £2
- HMRC Policy paper: Extension of VAT energy-saving materials relief
- Mark Your Calendar: UK Budget Date Announced for 6 March 2024
- New Year Brings UK VAT Implications for Fund Managers
- Stalled Electric Car Sales in UK Prompt Calls for VAT Cut
- Summary of International VAT Rate Changes for 1 January 2024
- The Classification of Walkers’ Sensations Poppadoms for VAT Purposes
- UK Government Expands VAT Breaks for Energy-Saving Materials to Include Charitable Buildings
- VAT Treatment of Walkers Snack Foods Ltd’s Sensations Poppadoms: Appeal Dismissed
- Walkers Snack Foods Ltd v HMRC: Poppadoms Standard-Rated for VAT
- Walkers Snack Foods vs HMRC: Sensations Poppadoms and the Complexities of VAT
- Zero Rating for “Period Pants” in VAT Schedule 8 from 1 Jan 2024
UNITED STATES
- 2023 Sales Tax Report: Record High Rate Changes Pose Challenges for Businesses
- 2023: A Record Year for U.S. Sales Tax Rate Changes and Complexities
- Florida Reduces Sales Tax Rate on Commercial Rentals Effective December 1, 2023
- Hot Topics: Taxability
- New Jersey Legislature Unanimously Votes to End Sales Tax on Gold and Silver
- South Dakota House Committee Passes Bill to Permanently Extend ‘Tax Holiday’
- Understanding California Sales Tax: Rates, Payment, and Its Impact on State Revenue
URUGUAY
- Uruguay Implements Zero VAT Rate on Hotel Services for Resident Tourists During Summer Season
- Uruguay introduces zero VAT rate on hotel-related services to resident tourists for the summer season
UZBEKISTAN
VIETNAM
- Draft Legislation on VAT
- Extension of 2% VAT reduction until 30 June 2024: Implications and Exclusions
- Extension of Reduced VAT Rate in Vietnam until June 2024: Tax Alert
- Extension of Temporary 8% Standard VAT Rate Reduction until June 30, 2024
- Ministry of Finance Proposes Amendments to VAT Law
- Proposed Amendments to Vietnam’s VAT Law: Key Measures and Implications
- Proposed New Regulations on VAT Calculation Rates
- Vietnam Considers Imposing 5% VAT on Fertilizers to Boost Domestic Competitiveness
- Vietnam Implements 2% VAT Reduction on Select Goods and Services until June 2024
- Vietnam Implements VAT Reduction Policies to Boost Economy
- Vietnam VAT Proposals: Rise in Threshold, Zero-Rated Exports, and Other Changes
- Vietnam’s Draft VAT Legislation: Proposed Changes and Timeline for Approval
WORLD
- 24 rate and regulatory changes to look out for in 2024
- BDO overview: Changes in VAT Rates in Various Countries
- BDO Updates on Indirect Tax Laws in Various Countries – January 2024
- Global 2024 VAT/GST changes
- January 2024 global VAT & GST rises
- VATupdate.com: Noteworthy VAT Updates and Rate Changes in December 2023
- International VAT Rate Round Up: Q4 2023
ZIMBABWE
- Zimbabwe Considers Suspending Move to Restrict Informal Trade and Raise VAT
- Zimbabwe Reduces Sugar Tax and Removes VAT on Essential Goods
Previous issues
- VATupdate.com: Noteworthy VAT Updates and Rate Changes in December 2023
- November 2023 – Noteworthy VAT Updates and Rate Changes
- 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
