AFRICA REGION
ASIA PACIFIC
AUSTRIA
COSTA RICA
CYPRUS
- Changes to application of reduced VAT rate on supply or construction of permanent residence
- Potential new VAT rate
CZECH REPUBLIC
ESTONIA
EUROPE
EUROPEAN UNION
FIJI
- Fiji Proposes Increase to VAT Rate, Adjusts Custom and Excise Duty Rates on Various Items in Budget 2023-2024
- Fiji raises VAT to 15% August 2023
- VAT rates will be replaced with a simplified twoVAT rate system
FRANCE
GERMANY
- Permanent reduction VAT rate for restaurant and catering services from 19% to 7% is no longer considered
- Tax registration of operators of certain small photovoltaic systems
- Upper limit of livestock units in the tax group when applying taxation according to average rates i. S.v. § 24 VAT Act
INDIA
- 50th GST Council meeting on 11 July: Here’s what is expected
- CFOs hail six years of GST, but seek more simplification on tax regime
- Exclusive: GST Council to clarify food, beverage supply at cinema attracts 5% GST: Source
- GST Council to clarify food, beverage supply at cinema attracts 5% GST
- GST Rate rationalisation exercise is unlikely to be taken up soon says CBIC Chief Vivek Johri
- GST relief provided by the government on household appliances, mobile phones, food, medical supplies, stationery, and daily consumer goods
- No, mobile phones and TVs are not getting cheaper from July 1, there is no change in GST rate
ITALY
KENYA
- Court Suspends Finance Bill Implementation that increases VAT on petroleum products
- How transporters can navigate this year’s tough VAT landscape
LATIN AMERICA/NORTH AMERICA/UNITED STATES
NETHERLANDS
- Arnhem-Leeuwarden Court of Appeal: VAT rate for musical performances?
- Bill on the amendment of the Sales Tax Act (antiques and virtual services)
- Court of Appeal ‘s-Hertogenbosch: No 0% for pick ups due to involvement in fraud
- Entertainment complex operator incorrectly applies a reduced VAT rate to entrance fees
- Netherlands: Government Investigates the Effectiveness of Reduced VAT Rate
- No low VAT rate for entertainment complex with DJs
- OECD: Netherlands should introduce uniform VAT rate
NORTH MACEDONIA
PAKISTAN
- FBR Enforces 15% Sales Tax on Services Provided by Hotels in Islamabad
- Pakistan Retains Higher Sales Tax Rate at 18% for 2023-24 and Onwards
POLAND
- Binding information – changes from July 1, 2023 (SLIM VAT 3)
- Binding Rate Information is free from July
- Lower VAT on children’s clothes and footwear
- MPs propose a reduction in VAT on clothes and facilitations for flat-rate payers
- What’s new in VAT? – Summary of June 2023
- Zero VAT on food is to apply until the end of 2023
SPAIN
- Spain – Reduction in VAT rate on basic food items extended until 31st December 2023.
- Temporary Zero VAT Rate on Basic Foods Extended Until December 31, 2023
TURKEY
- Breaking: Turkey hikes VAT from 18% to 20% per 10 July 2023
- Decree Amending the Decree on Determination of Value Added Tax Rates Applicable to Goods and Services
- Turkey – VAT rate changes as of July 10, 2023
- Turkey – VAT rates increased
- Turkey raises VAT 2% to 20% July 2023
UNITED KINGDOM
UNITED STATES
- Alabama sales tax on food is being lowered
- Louisiana: Upcoming Sales Tax Changes
- New Jersey Assembly Votes Unanimously to End Sales Tax on Precious Metals
UZBEKISTAN
VIETNAM
- From July 1, reducing value added tax 2%
- Guidance necessary for the new VAT plan
- Special consumption tax needs supportive roadmap
- VCCI comments on draft decree about VAT cuts
- Vietnam Introduces a Reduced VAT Rate from 1 July 2023
- Vietnam Publishes Implementing Decree for VAT Rate Reduction
- Vietnam Temporary 2% VAT Rate Reduction from July 1, 2023 until December 31, 2023
- Vietnam: Draft decree on VAT reduction policy
- Vietnam: VAT rate reduced to 8% in mid-2023
WORLD
