ARUBA
- 2023 Tax Plan: Increase turnover tax from 1.5 to 2.5%
- Aruba Approves 2023 Tax Plan Including a Turnover Tax Rate Increase
- Aruba Increase in Turnover Tax (BBO) Rate effective 1 January 2023
BARBADOS
BELGIUM
- Extension of the reduced VAT Rate on Electricity and Heating Networks till March 31, 2023
- Van Peteghem: “No increase in VAT on demolition and reconstruction”
BULGARIA
- Bulgaria extends 9% VAT on catering, restaurants, books to Dec 2023
- Bulgaria VAT rate cuts
- VAT rate of 9% due on hotels, renting out places for camping sites or caravans, …
- VAT rate of 9% due on newspapers, magazines and books on physical media or done electronically, or both
- VAT rate of 9% due on supplies of food suitable for babies, baby diapers and similar baby hygiene articles
CROATIA
CYPRUS
CZECH REPUBLIC
ESTONIA
EUROPE
EUROPEAN UNION
- EU VAT Cuts on Fuel and Energy to Combat Inflation Rate
- 5 Major Developments: European Union
- EU VAT Cuts on Fuel and Energy to Combat Inflation Rate
- Remember tools offered by the European Commission: VAT Rate & Taxes in Europe Database
FINLAND
- Temporary VAT relief on energy and transportation
- Zero Rated Passenger Transport Services effective 1 January 2023
FRANCE
GERMANY
- 5 Major Developments in Germany
- FAQ “VAT measures to promote the expansion of photovoltaic systems”
- Germany MOF Further Extends for VAT on Travel Services in Non-EU Countries Due to Coronavirus
- Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT rate for restaurant and catering services
- Overview of the changes in VAT law for 2023
GHANA
- 5 Major Developments in Ghana
- Kwesi Pratt takes on NDC MPs over passage of VAT Amendment Bill
- Parliament passes bill that increases VAT by 2.5%
GREECE
- Government submits Draft for Budget Bill 2023
- Greece extends VAT rate reduction on key supplies
- Law 5000/2022 covers VAT suspension regime for real estate and extension (super) reduced rates
INDIA
- 18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service
- Criteria for SUVs and models that attract the highest 22% cess defined by GST council
- FAQs on Transport and Logistics
- Glaze Gels attract 18% GST
- GST Council recommends GST rate changes and other measures
- GST Council Reduces GST Rate of Certain Goods
- Notified the changes in GST rates recommended by the GST Council in its 48th Meeting
- Online gaming, where winning depends on certain outcome, to attract 28% GST
IRELAND
- COVID-19: Extension 0% VAT rate on the supply of certain medical equipment
- Guidance about the VAT treatment of admission to events
- Ireland Extends Zero VAT Rate to Newspapers among other VAT Changes
- Revenue eBrief No. 214/22 – VAT Notes for Guidance
ITALY
- 5% VAT extended for the first quarter of 2023 to energy and district heating service contracts
- 5% VAT for children’s products and feminine hygiene products
- The export with theft of the goods in Italy is subject to VAT
- VAT rate applicable to Christmas basket
JORDAN
LITHUANIA
- Changes in VAT rates from 2023 in Lithuania
- Lithuania fuel, food, catering, hotel and e-book VAT changes 2023
LUXEMBOURG
- Extension of the scope for the reduced and “super-reduced” VAT rates passed by Parliament
- VAT Changes in Luxembourg
MALAYSIA
MALDIVES
MOZAMBIQUE
NAMIBIA
NETHERLANDS
- Dutch VAT applicable due to faulty administration
- End of year tips 2022
- No reduced rate for surfing lessons
- No reduced VAT rate for blokarting and power kiting
- Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes
NORWAY
- Changes to VAT law effective 1 January 2023
- Introduction of value added tax on electric vehicles – clarification of the regulations
- Norway Gazettes Decision Announcing VAT Rates for 2023
- Norway’s Tax Committee: Norway Should Expand VAT Base To Fund Individual Tax Cuts
OMAN
PHILIPPINES
POLAND
- Is it possible to deduct VAT from an invoice with an overstated rate?
- New law – the end of the tax anti-inflation shield
- NSA confirms low VAT rate on fast food
- Polish Council of Ministers approve further extension of VAT rate cuts
- Regulation of the Minister of Finance of December 1, 2022 amending the Regulation on goods and services for which the VAT rate is reduced and the…
- Regulation of the Minister of Finance on reduced VAT rates in 2023
- The reduced VAT rates will only apply to food
- VAT rates and selected changes in excise duty rates in 2023
PORTUGAL
ROMANIA
- Clarifications brought to the notion of “habitable” housing at the time of delivery for the application of the 5% VAT rate: Law no. 301/2022
- VAT rate increases to 9% (from 5%) for hotel accommodation, restaurant and catering services (and other VAT rate changes)
RUSSIA
- 5 Major Developments in Russia
- Easier for exporters to confirm the 0 percent VAT rate
- Preferential VAT rate during the transition period in the new constituent entities of the Russian Federation
- Russia Allows VAT-Free Purchase of Precious Metals by Individuals Directly from Refineries
SINGAPORE
- Singapore breaks 15-year GST rate consistency
- Singapore Goods and Sales Tax Will Increase by 1% from January 2023
- Singapore Publishes Goods and Services Tax (Amendment) Act 2022 Including Increased GST Rate
SLOVAKIA
- Amendment to the Value Added Tax Act
- Legislative changes in the area of VAT effective from 2023 and 2024
- Temporary VAT Reduction for Certain Facilities and Restaurant and Catering Services effective 1 January 2023
SOUTH AFRICA
SOUTH KOREA
SPAIN
- 5 Major Developments in Spain
- Feminine Care products and Contraceptives subject to 4% VAT
- Government reduces VAT on basic foods to 0%
- Government will reduce VAT on feminine hygiene products to 4%
- November 2022 VAT news published in INFONORMA
- Spain adds food to domestic gas for 2023 temporary VAT cuts
- Temporary and extraordinary reduction of the VAT rate between January 1 and June 30, 2023
- VAT Rate reductions on energy and basic food products
SRI LANKA
SWEDEN
- Guidance: Access to sporting events
- Guidance: Rental of premises and facilities for sports, VAT
- VAT rate on electronic publications
SWITZERLAND
- Changes in the Swiss VAT landscape as of 1 January 2023
- Update – Swiss Tax Administration Confirms VAT Rate Increase from January 2024
TUNISIA
UKRAINE
- 5 Major Developments in Ukraine
- Does the application of VAT relief depend on the origin of generators and other goods?
- List of VAT rates that are currently in effect in Ukraine
- Nuances of applying the 7% VAT rate to fuel operations during wartime
UNITED ARAB EMIRATES
- A Comprehensive List of UAE VAT Law Changes You Must be Wary of in 2023
- Amendment of the VAT Law – How will it affect businesses?
UNITED KINGDOM
- Chocolate body paint is zero rated, but a bar of chocolate is standard rated
- Jeremy Hunt urged to scrap VAT on defibrillators by SNP
UNITED STATES
- 5 Major Developments in the United States
- Reduced sales tax rates on food (multistate)
- Virginia cuts sales tax on groceries and toiletries by 1.5% starting on the New Year
- Virginia: Reminder Issued on Reduced Tax Rate on Groceries
UZBEKISTAN
VIETNAM
WORLD
- KMLZ VAT Newsletter 60/2022 – A look across the border
- 2023 global VAT & GST rates
- Value Added Tax Rates (VAT) By Country
See also
