Global VAT rate changes announced in week 42 (week of Oct 17, 2022)

BELGIUM

• Belgian Government Reaches Agreement on Budget for 2023 and 2024
• Council of Ministers approved the notifications for the long-term budget for 2023-2024
• Reduced VAT for demolition and reconstruction remains
• Tax reform – first details of wave 1, effective as from 2023 (E-Reporting, VAT rates, Excise)

BULGARIA

• Tax relief for consumer energy products in Bulgaria

DOMINICAN REPUBLIC

• Dominican Republic General State Budget 2023

EGYPT

• Changes to VAT rules include some relaxations

EUROPEAN UNION

• More flexibility in applying reduced VAT rates

IRELAND

• Budget 2023: VAT Rate changes
• VAT measures in Finance Bill 2022 (a.o. fund management, rate newspapers, deductibility share issues)

ITALY

• New cut in excise duties and VAT until November 18, 2022
• Ruling 520: Secondary services (pest control, deratization and various maintenance) rendered with reference to the main school catering service
• Ruling 523: 4% VAT for Halloween pumpkins only if edible

JERSEY

• Jersey proposal to cut GST on foodstuffs

LITHUANIA

• Draft: Reduced VAT rate extended for restaurant/accommodation and implemented for certain repair services
• Lithuania accommodation and catering services VAT cut to 9% till end 2023
• Lithuanian Parliament Consider Extension of 9% VAT Rate on Catering Services and Take-Away Food
• Proposal: Reduced VAT Rate for cultural, sport and performance activities

LUXEMBOURG

• Luxembourg cuts the VAT rates by 1% starting January 2023

SAUDI ARABIA

• Adding a new paragraph to Article 33 of the executive regulations of the value-added tax system

SINGAPORE

• IRAS publishes guidance on GST rate change and transitional rules

SLOVENIA

• Taxation of personal assistance services with VAT​​​​​​

SOUTH AFRICA

• Push to scrap VAT for these food items

SWITZERLAND

• Swiss Parliament approves new VAT rates applicable in 2024
• Swiss vote to raise VAT to 8.1% Jan 2024 – confirmed

UNITED ARAB EMIRATES

• Zero rating of supply of medications and medical equipment under UAE VAT

UNITED KINGDOM

• Charities, You May Be Entitled To A 5% VAT Rate On Your Energy Bills!

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See also 

• Global VAT rate changes announced in week 42 (week of Oct 17, 2022)
• 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)