Last update: November 29, 2022
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| Country | Status | Category | Legislative change (details, updates) | VAT Rates | ||
| Aruba | Rate | Turnpver tax rate to increase to 7% | Old Rate | New Rate | Starting date | |
| Brazil | Draft | E-Invoicing | Small businesses must adopt government Simples Nacional e-invoicing from 1 January 2023 | 01/01/23 | ||
| Croatia | Approved | Currency EUR | Implementation of the EURO | 01/01/23 | ||
| Dominican Republic | Draft | E-Invoicing | DGII files the e-invoicing Draft Law for the Senate’s approval – Staged implementation as of 2023 | 01/01/23 | ||
| Egypt | Approved | E-Receipt | (Jan 15) Extension of the scope | 15/01/23 | ||
| Finland | Approved | Exemption | Temporary exempting from VAT personal transportation | 10% | 0% | 01/01/23 |
| France | Approved | VAT Grouping | Implementation VAT Grouping as of Jan 1, 2023 | 01/01/23 | ||
| Germany | Draft | Rate | Zero VAT for photovoltaic systems | 0% | 01/01/23 | |
| India | Approved | E-Invoicing | India B2B e-invoicing threshold drops to ₹5 January 2023 | 01/01/23 | ||
| Ireland | Approved | Rate | VAT on the supply of newspapers (including digital editions), defibrillators, nicotine and hormone replacement therapies and certain period products to be reduced to 0% | 9%, 23% | 0% | 01/01/23 |
| Isle of Man | Approved | Rate | 5% reduced rate for construction services from 1 January 2023 | 5% | 01/01/23 | |
| Lithuania | Draft | Rate | Cultural, sport and performance activities | 9% | 01/01/23 | |
| Luxembourg | Approved | Rate | Standard VAT rate of 16% (instead of 17%) | 17% | 16% | 01/01/23 |
| Luxembourg | Approved | Rate | Intermediary VAT rate of 13% (instead of 14%) | 14% | 13% | 01/01/23 |
| Luxembourg | Approved | Rate | Reduced VAT rate of 7% (instead of 8%) | 8% | 7% | 01/01/23 |
| Malaysia | Approved | E-Invoicing | E-Invoicing to be implemented by the Inland Revenue Board (IRB) in phases beginning from year 2023. Pilot project with selected taxpayers. Phased introduction based on Italian SdI live electronic invoicing | 01/01/23 | ||
| Maldives | Draft | Rate | Increase in the standard rate from 6% to 8% | 6% | 8% | 01/01/23 |
| Maldives | Draft | Rate | Increase in the rate on the supply of tourism goods and services from 12% to 14% | 12% | 14% | 01/01/23 |
| Mexico | Approved | E-Invoicing | Using version 3.3 of CFDI e-invoices (version 4.0 will become mandatory from January 2023) | 01/01/23 | ||
| Mozambique | Approved | Rate | Reduction in the standard VAT rate from 17% to 16%; | 17% | 16% | 01/01/23 |
| Netherlands | Draft | Rate | 0% VAT for solar panels on homes | 21% | 0% | 01/01/23 |
| Norway | Approved | Rate | VAT zero-rating on electric vehicles will be removed – Introduce value added tax for electric vehicles for purchase prices exceeding NOK 500,000 | 01/01/23 | ||
| Norway | Approved | Exemption | Abolish the exemption from value added tax for electronic news services | 01/01/23 | ||
| Norway | Approved | E-Commerce | Introducing a general liability to pay value added tax on sales of remotely deliverable services from abroad | 01/01/23 | ||
| Oman | Draft | E-Invoicing | Voluntary as of 2023, mandatory later. It is not clear if Oman will introduce a pre-clearance Continuous Transaction Control e-invoicing model, whereby the tax authorities reveive and then validate the invoice before it being recognised as a VAT invoice. | 01/01/23 | ||
| Panama | Approved | E-Invoicing |
Mandatory SFEP VAT e-invoicing |
01/01/23 | ||
| Paraguay | E-Invoicing | Phased mandatory e-invoicing | 02/01/23 | |||
| Peru | E-Invoicing | Electronic invoicing, locally known as Sistema de Emisión Electrónica (SEE), is already mandatory for B2B and B2C transactions in Peru. After the e-Invoicing process, the new electronic transport document (GRE) was introduced by the government. | 01/01/23 | |||
| Phillippines | Proposal | E-Invoicing | The EIS in the Philippines is made up of an invoice report sent to the government’s central platform after invoices have been sent to final clients. Therefore, it is an invoice reporting system called the “Continuous Transaction Control” similar to that of South Korea. The electronic invoice includes sales invoices, receipts, debit and credit notes and other similar accounting documents issued through the internet. Documents must be sent to the BIR via API in real or near real time, but never later than 3 days after the transaction is done. The documents exchanged with the BIR must be in JSON format and a JSON Web Signature must be applied once the documents are validated by the BIR. The BIR is in charge of validating the documents and sending the corresponding acceptance or rejection responses. | 01/01/23 | ||
| Poland | Approved | VAT Grouping | Implementation VAT Grouping as of Jan 1, 2023 | 01/01/23 | ||
| Poland | Approved | Poland will release a set of new rules in order to simplify and modernize the current VAT system. | 01/01/23 | |||
| Poland | Approved | Other | SLIM3: VAT simplification measures | 01/01/23 | ||
| Portugal | Approved | Invoice | The mandatory inclusion of ATCUD codes, which is a unique document identification number, will be efffective January 2023 | 01/01/23 | ||
| Portugal | Approved | SAF-T | Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023 | 01/01/23 | ||
| Portugal | Approved | E-Invoicing | Digital signature requirement for PDF invoices | 01/01/23 | ||
| Portugal | Approved | Real Time Reporting | Businesses that communicate invoices to the Portuguese tax authority (AT) must do so by the 5th day of the following month | 01/01/23 | ||
| Romania | Approved | SAF-T | 1st round of Romanian Standard Audit File for Tax returns delayed to January 2023 | 01/01/23 | ||
| Romania | Approved | SAF-T | Medium taxpayers are obliged to submit the Information return on 1 January 2023 | 01/01/23 | ||
| Saudi Arabia | Approved | E-Invoicing | Phase 2: all invoices must be issued in UBL 2.1 format. B2B invoices are subject to a CTC clearance regime, whilst B2C invoices are reported to the tax authority within 24 hours. ZATCA has issued a user guideline for the Fatoora platform to implement the second phase of the electronic invoice – the integration phase. This user manual contains the steps of using Fatoora portal to onboard and integrate the e-invoicing solutions. | 01/01/23 | ||
| Saudi-Arabia | Approved | Other | 01/01/23 | |||
| Serbia | Approved | E-Invoicing | Generation, transition, receipt, processing, and archiving of electronic invoices. It includes B2G, G2B, B2B, G2G. May 1, 2022: All suppliers in the public sector must send invoices electronically and the Serbian government must be able to receive and store them. July 1, 2022: Serbian public entities are obliged to send electronic invoices to companies, which must be able to receive and process them. January 1, 2023: e-invoicing will be extended to the entire B2B sector. |
01/01/23 | ||
| Singapore | Approved | Foreign services | “Remote services” are defined to mean any services where, at the time of the performance of the service, there is no necessary connection between the physical location of the recipient and the place of physical performance. Examples of such services include advisory, consulting, and research services. Similar rules already apply in Australia and New Zealand. | 01/01/23 | ||
| Singapore | Approved | E-Commerce | Treshold of Low Value Goods lowers to SGD $400 | 01/01/23 | ||
| Singapore | Approved | Rate | GST rise to 8% Jan 2023 | 7% | 8% | 01/01/23 |
| Spain | Draft | Rate | VAT rate will be lowered from 10% to 4% for feminine hygiene products | 10% | 4% | 01/01/23 |
| Suriname | Approved | Implementation | Suriname introduces VAT system beginning January 1st, 2023, at a rate of 10% | 01/01/23 | ||
| Suriname | Approved | Implementation | Value Added Tax Act 2022 (VAT Act) provides for the introduction of a new VAT system that replaces the current sales (turnover) tax system | 01/01/23 | ||
| United Kingdom | Approved | Penalties/Interest | New UK Penalties and VAT Interest Charges in 2023 | 01/01/23 | ||
| Uzbekistan | Approved | Rate | VAT rate will be reduced from 15% to 12% from 1 January 2023 | 15% | 12% | 01/01/23 |
| Uzbekistan | Approved | Rate/Exemption | Uzbekistan to cut VAT for foreign visitors | 0% | 01/01/23 | |
