Global VAT rate changes announced in week 41 (week of Oct 10, 2022)

ALBANIA

• Albania to cancel VAT for solar, wind power equipment

ARUBA

• Aruba 2023 Tax Plan Includes a Turnover Tax Rate Increase

BELGIUM

• Belgium domestic heating VAT cut to 6% permanent
• Federal budget 2023: reduced rate of 6% VAT on gas and electricity will remain in place
• Soon 0% VAT on fruit and vegetables?
• VAT proposals in budget 2023 – 2024

COLOMBIA

• VAT and digital services tax proposals in draft legislation

EGYPT

• Egyptian Minister of Finance Decree on Partial Suspension of VAT for Importers of Industrial Machines and Equipment

EUROPEAN UNION

• Comments on ECJ C-330/21: Extended application of the reduced VAT rate to fitness centre services

FRANCE

• “Green VAT” Demanded By Around Sixty Business Leaders

GERMANY

• Annual Tax Act 2022 (draft): Zero VAT rate on photovoltaic systems
• Funeral speaker – art of the last moment?
• Germany rolls over hospitality VAT rate cut to 31 Dec 2023

INDIA

• Companies go for 25-kg packs to avoid 5% GST
• Kisan Sangh demands removal of GST on agri-Equipment
• Parathas are different from ‘Plain Chapatis’, attracts 18% GST

ITALY

• Extended VAT concessions for healthcare services in the private sector
• Goods to non-EU travelers without VAT: the clarifications of the Revenue
• Ruling 505: VAT rate to be applied to the supply of medical nutritional supports

LATVIA

• Parliament approves 5% reduced VAT rate on medicines from 1 November 2022

LITHUANIA

• Lithuania heating VAT cut to 5% – Approved

LUXEMBOURG

• Draft – Reduced VAT rate of 3% to new photovoltaic installations – 8% to the sale, hire and repair of (e-)bicycles
• Luxembourg 2023 Budget – Application VAT rates
• VAT proposals in budget 2023

NETHERLANDS

• Faster introduction of zero VAT rate on fruit and vegetables not possible
• No low rate for alcoholic intermission drink
• Van Rij: Introduction of zero VAT rate for fruit and vegetables to be further reviewed

NORWAY

• VAT zero-rating on electric vehicles will be removed

PHILIPPINES

• House bill seeks VAT exemption for basic goods

POLAND

• Lower VAT rates maintained until the end of the year

SPAIN

• Government reduces VAT for pellets, briquettes and firewood to 5 percent until December 31, 2022

UNITED KINGDOM

• Innovative Bites: Mega Marshmallows not confectionery – FTT
• Marshmallow firm’s tax bill could be toast

VIETNAM

• Ministry refuses to lift special consumption tax on gasoline

WORLD

• 6 Things to Consider When VAT Rate Changes Occur

ZAMBIA

• Proposal to standard rate property and non-life insurance, booklets and newspapers, …
• Zambia 2023 Budget Delivered in National Assembly

 

See also

• Global VAT rate changes announced in week 40 (week of Oct 3, 2022)
• Global VAT rate changes announced in week 39 (week of Sept 26)