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AUSTRIA
BAHAMAS
BAHRAIN
- Bahrain’s VAT Revenue Soars to BHD 794 Million in Two Years
- Bahrain’s VAT Revenues Soar: A Key Economic Boost for the Kingdom
BELGIUM
BULGARIA/ EUROPEAN UNION
- ECJ C-733/22 (Valentina Heights) – Judgment – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization…
- Valentina Heights: CJEU ruling on reduced VAT rate and hotel licensing in Bulgaria
CANADA
CROATIA
CYPRUS
CZECH REPUBLIC
- Czech Book Industry Applauds Removal of VAT on Books as “Enlightened Step by Legislators”
- Czechia’s 2024 VAT Hike: Impact on Soft Drink and Bottled Water Prices and Consumption
ECUADOR
- Ecuador 3% VAT rise Mar 2024 stalemate
- Ecuador Assembly Approves Security Contribution Taxes and Considers VAT Increase Proposal
- Ecuador Congress Fails to Block President’s VAT Hike Decision
- Ecuador Considers Standard VAT Increase to Address Rising Organized Crime
- Ecuador Now Targeting Lesser VAT Hike
- Ecuador President Vetoes National Assembly’s Rejection of VAT Rate Increase
- Ecuador to Increase VAT to 13% to Fund Fight Against Criminal Gangs
- Ecuador to Raise VAT Rate to 13% in April 2024, Possible Increase to 15%
- Ecuador VAT rise Mar 2024 update
- Ecuador VAT rise to 15% April 2024
- Ecuador’s Dollar Bonds Surge as President Noboa Pushes for VAT Hike
- Ecuador’s President Noboa Secures VAT Hike Despite Legislative Impasse
- Ecuador’s President Noboa Urges VAT Increase Despite Congressional Rejection
- President Noboa Announces VAT Increase to 15% Effective April 1, 2024
- Update – Ecuador Moving Forward with VAT Rate Increase
EUROPEAN UNION
- Comments on ECJ C-433/22: Portugal’s Reduced VAT Rate for Building Renovation Services Clarified
- Comments on ECJ C-733/22 (Valentina Heights) – Tourist certificates for rental and VAT rate
- Comments on ECJ C-733/22: Application of reduced VAT rate not dependent on classification certificate
- Comments on ECJ C-733/22: hotel accommodation – absence of a certificate to support the reduced rate – taxpayer win
- Comments on ECJ C-733/22: Landmark Ruling on Bulgarian Reduced VAT Rate for Accommodations
- Comments on ECJ C-733/22: Valentina Heights’ VAT Dilemma: ECJ Ruling & Fiscal Neutrality
- Reduced VAT rate for hotels not tied to national classification, says EU Court
- VAT rates and VAT taxation of services under the new rules in 2025
- ECJ Judgement: VAT Application for Subscription Gifts to New Subscribers
- ECJ Judgment: Reduced VAT Rate for Residential Building Renovations in Portugal
- ECJ Ruling: Portuguese VAT Rules for Used Vehicles Sales Clarified by European Court
- VAT Treatment of Sports Nutrition Bars: First-tier Tribunal Decision
FINLAND
FRANCE
- Extension of Reduced VAT Rate for COVID-19 Products until December 31, 2024
- France Extends VAT Relief for COVID-19 Protective Gear to Combat Pandemic Spread
- Reduced rates – Products for human consumption
- Reduced Rates for Animal Feed – Update on Simplification of VAT Regime
- Reduced VAT rate of 5.5% applicable to video game competition entry fees (law n° 2023-1322)
- Reduced VAT Rate of 5.5% Applied to Male and Female Condoms
- Simplified VAT Rates for Food and Agricultural Inputs in France: Key Points and Exceptions
- Summary of applicable rates for take-out or delivery of prepared food products for immediate consumption, based on products and situations
- Temporary Reduced Rates for Protective Gear and Hygiene Products until December 31, 2024
- Update on Simplification of VAT Rates for Food and Agricultural Production – Public Consultation Results
- VAT & Artworks: Updates on the 2024 Finance Law
- VAT Rate Error: Who is Responsible for the Difference?
- VAT Rates for Agricultural, Fishing, Aquaculture, and Poultry Products – Updated Information
GERMANY
- BMF clarifies application of zero tax rate for photovoltaic systems
- Does the reduced VAT rate on gas still apply until March 31, 2024?
- FAQ: Temporary Reduction of VAT on Gas Deliveries via the Natural Gas Network
- Lower VAT on gas may not expire until the end of March
- Supreme Tax Court rules on reduced VAT rate for supply of art by creator
GHANA
- Enacted Tax and Customs Measures in Ghana’s 2024 Budget
- Ghana Ministry of Finance Suspends 15% VAT on Residential Electricity Consumption
- Ghana Revenue Authority Implements New Tax Laws and Amendments
- Ghana suspends 15% VAT on residential electricity usage after consultations with stakeholders
- Ghana Suspends Implementation of 15% VAT on Residential Electricity Consumption
- Ghana’s Ministry of Finance to Discuss 15% VAT on Power with Labor
- Government Abandons 15% Electricity VAT Policy Amid Strong Opposition and Revenue Concerns
- Government Drops VAT on Electricity, Seeks IMF Assistance for Revenue Shortfall
- Government Seeks IMF Permission to Cancel 15% VAT on Electricity, Reports Say
- Government Suspends Implementation of 15% VAT on Electricity
- Government’s Proposed 15% VAT on ECG: A Practical Joke, Says Kwesi Pratt Jnr
GREECE
- Application of VAT Rates for Non-Alcoholic Beverages and Catering Services in Greece
- Greece Tax Agency Issues Circular on Reduced VAT Rate for Catering Services and Non-Alcoholic Beverages
- Reversal of Temporary VAT Rates in Greece for Specific Categories
HUNGARY
INDIA
- India Extends Consultation on Updating GST Rate Schedule for Services
- India Updating GST Rate Schedule For Services
- Kerala Implements 28% GST on Online Gaming: A Game-Changing Era of Regulation
- Understanding the Controversy: Anti-Profiteering Provisions in GST Laws Explained
INDONESIA
- Government Introduces VAT Discount for Electric Vehicles to Boost Adoption in 2024
- Indonesia Extends Tax Incentives for Electric Vehicles to Boost Sales
IRELAND
- Finance Minister Michael McGrath Rejects VAT Changes for 2024 Amidst Hospitality Sector Crisis
- Irish Publicans Rally to Restore 9% VAT Rate for Food in Election Year
- Warning of Retail Closures: Urgent Government Action Needed to Cut VAT Rates
ISRAEL
ITALY
- Amendments to Italian tax rules effective from 1 January 2024
- Budget Law 2024 – New provisions in the VAT, excise duties, and consumption tax field
- Campione d’Italia: Local Consumption Tax (ILCCI) Rate Increase
- Circular on Increased Rates, Wood Pellet Extension, and VAT Relief for Non-EU Residents
- Italy Raises VAT Rates on Certain Products to 10% in 2024
- Italy Raises VAT Rates on Certain Products, Including Feminine Hygiene and Baby Products, in 2024
- Ministry of Economy and Finance Increases Rates of Local Consumption Tax for Campione d’Italia
- Updates on VAT law in Budget 2024, Advance Decree, and Infringement Decree by Tax Lawyer
- VAT Reduction in the Hotel Sector: Quality of Services Over National Classification
- VAT treatment for canoe, kayak, and raft: exclusion from preferential tax regime for transport services
- VAT Treatment for Tourist/Recreational Water Transport by Canoe, Kayak, or Raft
JAPAN
KAZAKHSTAN
- Kazakhstan 2025 VAT rise scrapped
- Kazakhstan Abandons Plan to Increase VAT in 2025
- Kazakhstan Abandons VAT Rate Hike Following President’s Instruction
- Kazakhstan’s Prime Minister confirms no plans to increase VAT
- President supports business position against VAT increase
LITHUANIA
- Lithuania Tax Agency: VAT Rate for Catering Services and Takeaway Food to Expire
- VAT rates are updated in Lithuania
MALAYSIA
- Changes to Service Tax Rate and Scope: Effective from 1 March 2024
- Important Notice: 2018 Service Tax Transition Guide for Changes in Service Tax Rates
- KPMG Malaysia’s Reports on RMCD’s Draft Guide for Service Tax Rate Change
- Malaysia Implements 8% Service Tax Rate for Foreign Digital Service Providers
- Malaysia increases SST rate as of 1 March 2024
- Malaysia Preparing for Service Tax Increase
- Malaysia Provides Guidance on Increase in Service Tax Rate for Foreign Digital Service Provides
- Malaysia Service Tax rise to 8% March 2024 implementation guidance
- Malaysia’s Final Guide: Service Tax Rate Change on Foreign Digital Services Transition Rules
- Royal Malaysian Customs Department Provides Draft Guide on Increase in Service Tax Rate and Expanded Scope
- Updates on Sales Tax and Service Tax (SST): Important Changes Effective March 2024
MALTA
- Guidelines for 12% VAT Rate on Yacht Charters in Malta: Effective January 2024
- Malta Clarifies VAT Rate on Boat Hire Services: Guidelines for 12% Application Explained
- Malta Implements Reduced VAT Rate for Short-Term Hiring of “Pleasure” Boats
- Malta Issues Guidelines on Application of Reduced VAT Rate on Specific Healthcare Services
- Malta Provides Clarity on 12% VAT for Credit-Related Financial Services
- Malta Provides Guidelines on the Reduced VAT Rate on Care of the Human Body and on Management of Credit and Credit Guarantees
- Malta Tax Agency Provides Guidelines on Reduced VAT Rate for Credit Management and Guarantees
- Malta’s Guidelines on 12% VAT Rate for Care of Human Body and Credit Management
- New 12% VAT Rate in Malta for Chartering Activity and Other Services in 2024
- Understanding the 12% VAT Rate for Pleasure Boat Rentals in Malta
MEXICO
- Analyzing Mexican Rulings: Determining Eligibility for 0% VAT on Exported Services
- Mexican Rulings: Case-by-Case Analysis for 0% VAT on Exported Services
MONTENEGRO
- Changes in VAT for food and drinks in Montenegro starting from 2024
- VAT changes in Montenegro from 2024
NETHERLANDS
- Court rules correctly denied zero rate in large-scale VAT fraud with export cars
- Denial of Zero Rate and VAT Deduction for Alleged Sale of Sports Shoes
- New Guidance on Zero VAT Rate Effective April 1, 2024
- New VAT Policy Decree: Updates on 0% Dutch VAT Rate for Sea Going Vessels
- No Reduced VAT Rate for ‘Smart’ Incontinence System, Zeeland-West-Brabant Court, 26 January 2024
- No reduced VAT rate for all orthopaedic made-to-measure footbeds
- No reduced VAT rate for incontinence system
- Opinion on VAT rate for goods transport in third countries
- Orthopedic Footbeds Not Eligible for Reduced Rate
- Standard VAT rate applicable to rental of cabin sailboats – No reduced rate for sports facilities
- Zero rate rightly refused in large-scale VAT fraud involving export cars
NIGERIA
- Tax and Customs Incentives for Gas Sector
- Tax and Customs Incentives for Nigeria’s Gas Sector: Circular by Ministry of Finance
PAKISTAN
- 13% Sales Tax Imposed on Insurance Services in Sindh for 2024
- ECC Approves 25% Sales Tax Increase on Local Vehicles in Effort to Boost Revenue
- Insurance Sector Contributes Rs 10.15 Billion in Sindh Sales Tax, Highlighting Economic Significance
PHILIPPINES
POLAND
- Binding VAT rate decision on Chlorella – 23% VAT Rate
- Incorrect VAT rate does not deprive deduction rights: KIS Director confirms in latest interpretation
- Lower VAT for the beauty industry from when? If in Ireland, then why not in Poland
- No 8% VAT on Ukrainian food oil
- Poland to see regulation on beauty industry’s VAT reduction issued in Marc
- Poland’s Supreme Administrative Court Decides VAT Rate on Take-Away Meals
- Polish VAT news in January 2024
- Potential Consequences of Lower VAT for Beauty Services: EU Commission Warning
- Prime Minister: VAT reduction for the beauty industry from April 1
- Return of the VAT problem for gastronomy: Fast food products taxed at 8% or 5%?
- Uncertainty about the VAT rate is still present in the catering industry
- Uncertainty in Gastronomy Regarding VAT Rates: Key Rulings and Expert Opinions
- Understanding VAT treatment of single-use packaging fee for businesses – key considerations for compliance
- VAT deduction from an invoice with an incorrect tax rate or incorrect currency rate
- What significant changes await entrepreneurs in the field of VAT?
PORTUGAL
- Highlights of indirect tax measures in 2024 budget law and other recent legislation
- Reforming Portugal’s VAT System: Addressing Gaps and Simplifying for Increased Competitiveness
ROMANIA
RUSSIA
- Simplified Confirmation of Zero VAT Rate for International Goods Transport: Changes Coming in 2025
- Understanding the 0% VAT rate for continental breakfast included in hotel room price
- When can a hotel apply a 0% VAT rate to “buffet” services?
- Zero VAT Rate Applies to Cross-Border Fuel Supplies Under Agency Agreement, Ministry of Finance Says
SAUDI ARABIA
SOUTH AFRICA
- Budget 2024: No VAT Increase Expected, Tax Expert Predicts Price Hike on Beer and Cigarettes
- Debate on South Africa’s VAT Hike: Experts Split on Economic Impact and Social Equity
- Navigating the Potential VAT Increase in South Africa’s 2024 Budget: Analysis and Implications
- Proposed VAT Changes for Non-Resident Subsidiaries in South Africa by Finance Minister Godongwana
- Proposed VAT Changes for Pre-Cut Fruit and Vegetables in South Africa
- PwC suggests VAT increase as a potential solution for South Africa’s financial challenges
- South Africa Legal Institute Clarifies Zero-Rated VAT on Services for Nonresidents
- South Africa May Need to Hike Value-Added Tax in Next Budget, PwC Says
SPAIN
- Amendment of VAT, electricity and electricity production tax in Decree 1/2024
- Investigation Launched into Spanish Supermarkets for Alleged Price Gouging Despite VAT Cuts
- Replacing Thermal Panels due to Damage: VAT Considerations
- Spain Extends Zero VAT on Essential Food Items Until June 2024
- Temporary reduced rates in Spain for 2024
SRI LANKA
- Economy Improving, VAT can be Reduced
- SJB Government Promises to Eliminate 18% VAT on Fertiliser and Agriculture Inputs
- Sri Lanka VAT on books makes knowledge unaffordable
SWITZERLAND
TANZANIA
- President Mwinyi Announces VAT Exemption on Sugar for Ramadan, Urges Traders to Avoid Price Hikes
- Zanzibar President Removes VAT on Sugar Imports to Combat Ramadan Price Hikes
UKRAINE
- Supply of Medicines Subject to 7% VAT: Explanation from the State Tax Service
- Taxation of Medical Supplies and Devices: VAT Regulations
- Taxation of VAT-free transfer of goods to the Armed Forces of Ukraine: clarification from the SFS
UNITED ARAB EMIRATES
UNITED KINGDOM
- Appeal Dismissed: Tax Treatment of Sports Nutrition Products as Confectionery
- Extension of VAT Relief for Energy-Saving Materials to Charitable Buildings and Additional Technologies
- Home battery systems VAT slashed to zero
- IoM Expands VAT Relief For Energy Saving Materials
- Isle of Man Expands VAT Zero-Rate for Energy-Saving Materials
- Isle of Man Treasury proposes continuing application of customs, excise, and VAT rates under agreement with the UK
- Isle of Man Widens Scope of Temporary VAT Zero-Rate for Energy-Saving Materials
- Labour’s school fees VAT threat sends a chill through parents
- UK Government Removes VAT Charges for domestic battery energy storage systems, benefiting 1.2 Million Homes
- Updates to VAT rules for buildings and construction: zero-rating, certificates, and self-supply charges.
- Urgent Call for VAT Cut to Save Independent Hospitality Businesses in the UK
- VAT Evidence for Exports: The H Ripley Case and the Burden of Proof
- VAT on school fees: Q&A
- VAT Treatment of Sports Nutrition Bars: DuelFuel Nutrition Limited Case Study
- Walkers’ Sensational Snack VAT Decision: No Zero Rate for Sensations Poppadoms
- Widening the Scope of Temporary Zero-Rate of VAT for Energy-Saving Materials
UNITED STATES
- Hot Topics: Sales Tax Rates
- Iowa House Democrats propose minimum wage increase and sales tax holiday expansion.
- Kansas Implements Planned Reduction in Sales and Use Tax Rate on Food and Food Ingredients
- Navigating Sales and Use Tax Challenges in the Direct Mail Industry
- Sitka, Alaska Reinstates Seasonal Sales Tax: Important Updates for Businesses Starting April 1
- State and Local Sales Tax Rates: Trends, Rankings, and Impact on Consumer Behavior
- States with Highest and Lowest Average Combined State and Local Sales Tax Rates
- Tennessee Provides Sales Tax Relief to Residents Impacted by Severe Weather
- The Impact of Ever-Changing Sales Tax Rates on Compliance and Business Operations
VENEZUELA
WORLD
- February VAT news: 10 updates from around the world
- The Purpose and Legitimacy of Imposing a Consumption Tax on Non-Alcoholic Drinks
- VATupdate.com: Noteworthy VAT Updates and Rate Changes in January 2024
ZIMBABWE
- Call to scrap import duty and VAT on condoms
- Government Implements VAT Exemption on Basic Grocery Items to Curb Price Hikes
- Government Urged to Scrap VAT and Duty on Condoms to Promote Accessibility and Usage
- Grain Millers Warn of Impending Rice Price Hike Due to VAT Increase in Zimbabwe
- Retailers want VAT on rice removed
Previous issues
- VATupdate.com: Noteworthy VAT Updates and Rate Changes in January 2024
- 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
