Global VAT rate changes announced in week 44 (week of Oct 31, 2022)

ALBANIA

• 0% VAT on the import of electric vehicles

BELGIUM

• Circular 2022/C/88 on the reduced VAT rate of 6% for bras and swimsuits adapted to external breast prostheses
• Circular 2022/C/90: extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels
• Circular 2022/C/93: application of the reduced VAT rate of 6% in the case of demolition and reconstruction of private homes

ESTONIA

• Estonia reduces VAT rate on press releases to 5%

EUROPE

• VAT cuts as Europe inflation jumps to 10.7% October 2022

FINLAND

• Amendments to VAT rates proposed for sales of electricity and passenger transport

GERMANY

• BMF: Tax rate for transactions with silver coins
• Germany Extends Reduced VAT Rate for Restaurant and Catering Services

HUNGARY

• 5% on the sale of new residential property extended to Dec. 31, 2024, with further extension to Dec. 31, 2028, if the building permit was finalized by Dec. 31,…

INDIA

• Define game of chance, game of skill to decide on taxation: GST law panel
• GST on Sale of Developed Land: Madhya Pradesh HC directs BDA to Reconsider 12% Levy on Plots
• Industrial Safety Belt not exceeding Rs. 1000 sale value, taxable at 5% GST

IRELAND

• Finance Bill 2022 – Key Indirect Tax Measures
• VAT rate changes announced in the Irish Budget for 2023

ITALY

• Government explains 4% reduced VAT rate for medical nutrition food products

LITHUANIA

• Lithuania extends the VAT rate cut on hospitality and hotel services
• Lithuania Parliament Considers Bill to Reduce VAT Rate on Specific Services Provided by Performers
• Minister supports extending lower rate VAT on restaurants for entire year, not just 6 months
• Permanently Extension of 9% VAT Rate for Certain Supplies
• Preferential VAT rate of 5% for repairs and certain household items

LUXEMBOURG

• Preparing for the VAT rates change: important points to consider

NETHERLANDS

• Senate wants to abolish VAT on fruit and vegetables

PERU

• Peru enacts regulations on temporary VAT reduction for specific hotels and restaurants

PHILIPPINES

• Exporters seek removal of 12% VAT on products

POLAND

• Poland VAT rates temporarily reduced

RUSSIA

• 0% VAT proposed for tour operator activities

SINGAPORE

• Singapore Parliament Passes Bill on GST Hike: CNA
• Updated Frequently Asked Questions for Businesses – GST rate change

UKRAINE

• Electric generators are proposed to be exempted from taxes

UNITED KINGDOM

• British charging operators want to see reduced VAT on electric car charging
• Calls for VAT to be slashed as one-third of hospitality firms at risk of failure
• HMRC Guidance: Protective equipment (VAT Notice 701/23)

UNITED STATES

• Tricky items for sales tax (Part 3)

 

ZAMBIA

• 2023 Budget presented to the National Assembly

---

See also 

• Global VAT rate changes announced in week 43 (week of Oct 24, 2022)
• Global VAT rate changes announced in week 42 (week of Oct 17, 2022
• Global VAT rate changes announced in week 41 (week of Oct 10, 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)