E-Commerce
E-Invoicing
- Bolivia: Mandatory e-invoicing for third group of taxpayers
- Egypt: Full implementation of mandatory B2B E-Invoicing
- Guatemala: Online e-invoices for all remaining VAT registered business will be mandatory from 1 April 2023 via the FEL
- Mexico: version 4.0 will become mandatory
- Slovakia: Mandatory B2G E-Invoicing
VAT Compliance (Invoicing/Reporting)
- New Zealand: GST invoicing changes
- Ukraine: new forms of tax invoice and VAT reporting will be effective
VAT/GST Rates
- Belgium: Definitive application of the reduced rate of 6% of VAT on: Electricity, Natural gas and Heat via heating networks
- Belize: Exemption of Feminine Hygiene Products from GST
- Botswana: end of the temporary reduction of the standard VAT rate of 12%, back to 14%
- Fiji: new rates applicable on goods and services
- United States – Arkansas: Local Tax Rate Changes
- United States – Georgia – County Tax Rate Changes Atkinson will have an LEST tax rate of 8%. Bryan will have an LEST2 tax rate of 8%. Calhoun will have an LEST2 tax rate of 8%
Customs
- Australia-India Economic Cooperation and Trade Agreement enters into force
- Canada: Adjusted Rates of Excise Duty on Spirits and Wine
- India: Discontinuation of Tariff Rate Quota for Import of Crude Sunflower Seed Oil
Other
- France: entry into force of the end of systematic receipt printing in France
- Poland: Implementation of the SLIM 3 (VAT Simplifications)
Postponed
Unclear