Worldwide developments of VAT Rates … this is what we gathered since July 1, 2021

See also Global VAT rate changes as of June 1, 2021

AFRICA

Guyana

·        VAT relief for COVID-19 supplies extended to December 31

South Africa

·        An 18.5% VAT rate and other new taxes that could fund South Africa’s NHI

 

AMERICAS

United States

·        State and Local Sales Tax Rates, Midyear 2021

·        California: Sales and Use Tax Rates

Venezuela

·        Value Added Tax, Custom Duties and Customs Service Tariff for Determination of the Customs Regime for several goods and economic sectors

 

ASIA

China

• Reduction from 13% to 11% for the sale of goods and full refund of unutilized input VAT credits in all sectors are expected

Fiji

·        The Fiji Labour Party rejects any proposals or moves to increase VAT in the upcoming National Budget

India

·        12% GST on Construction of Airport Authority of India Residential Colony for self-use or for Staff / Employees

·        12% GST on unbranded chips too: Kerala AAR

·        Tanker Bodybuilding on Job Work basis, on Chassis supplied by Customer, is Supply of Services, 18% GST payable: AAR

·        12% GST applicable on Laboratory Reagents for Rapid Testing of Food Safety Parameters: AAR

·        12% GST on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, Latex

·        12% GST on Chips, Sharkarai varatty, Roasted and Salted Cashew nuts, Namkeens

·        18% GST forces hotels to junk biodegradable packaging

·        Alcohol-based hand sanitisers to attract 18% GST

Philippines

·        The Philippines Imposes New 12% VAT Rate on Exporters

Vietnam

·        New Circular clarifying conditions to be entitled to 5% VAT rate on medical equipment

 

EUROPE

ECJ Cases

·        ECJ C-330/21 (The Escape Center) – Questions – VAT rate applicable to he right to use sports facilities if no individual/group guidance is provided

European Union

·        Commission waives customs duties and VAT on the import of medical equipment from non-EU countries

·        VAT rates in the EU: updated guidance and improvements to TEDB database for eCommerce

Belgium

·        Extension of VAT relief measures (COVID-19)

·        VAT on the way to dentist and physiotherapist

·        Belgium Notes Extension of 6% Reduced VAT Rate for Masks and Hydroalcoholic gels

Bulgaria

·        VAT Rate Reduction For Certain Sectors

Cyprus

·        Zero rate for services closely connected to the supply of Covid-19 diagnostic medical devices

Czech Republic

·        Czech Republic Extends VAT Exemption for Masks and Respirators for COVID-19

Greece

·        6% VAT rate proposed for supply of electronic books and publications

·        Greece Confirms Permanent Extension of VAT Reduction for Five Islands

Ireland

·        Government urged to extend 9% VAT rate further than currently planned

Italy

·        Energy and VAT reduced rate

Kosovo

·        VAT Exemption for Books, Textbooks and Serial Publications

Luxembourg

·        Circular on the application of 0% VAT rate to vaccines and in vitro diagnostic medical devices

Netherlands

• Report theater performance by blind interpreter taxed at 21% VAT

North Macedonia

·        North Macedonia Provides Temporary Reduced VAT Rates for Electricity Supplies to Final Consumers

Norway

·        Norway Extends Reduced VAT Rate for COVID-19

Portugal

·        Standard VAT rate in Azores is reduced to 16%

Romenia

·        Romania Reduces VAT on Heating Energy Intended for Domestic Use from 19 to 5% as of Jan 13, 2022

Slovenia

·        Covid-19: Extension of the VAT Exemption for medical supplies and subsidies till December 31, 2021

Ukraine

·        Application of zero VAT rate

United Kingdom

·        VAT zero rate to apply to trades in UK emissions trading scheme allowances within the VAT Terminal Markets Order

·        UK ministers resist calls to reduce VAT on green home improvements