Global Legislative changes per April 1, 2023

E-Commerce 

• Argentina: where the user offering goods and services is not VAT registered, the marketplace may have to calculate and remit VAT on their behalf

E-Invoicing

• Bolivia: Mandatory e-invoicing for third group of taxpayers
• Egypt: Full implementation of mandatory B2B E-Invoicing
• Guatemala: Online e-invoices for all remaining VAT registered business will be mandatory from 1 April 2023 via the FEL
• Mexico: version 4.0 will become mandatory
• Slovakia: Mandatory B2G E-Invoicing

VAT Compliance (Invoicing/Reporting)

• New Zealand: GST invoicing changes
• Ukraine: new forms of tax invoice and VAT reporting will be effective

VAT/GST Rates

• Belgium: Definitive application of the reduced rate of 6% of VAT on: Electricity, Natural gas and Heat via heating networks
• Belize: Exemption of Feminine Hygiene Products from GST
• Botswana: end of the temporary reduction of the standard VAT rate of 12%, back to 14%
• Fiji: new rates applicable on goods and services
• United States – Arkansas: Local Tax Rate Changes
• United States – Georgia – County Tax Rate Changes Atkinson will have an LEST tax rate of 8%. Bryan will have an LEST2 tax rate of 8%. Calhoun will have an LEST2 tax rate of 8%

Customs

• Australia-India Economic Cooperation and Trade Agreement enters into force
• Canada: Adjusted Rates of Excise Duty on Spirits and Wine
• India: Discontinuation of Tariff Rate Quota for Import of Crude Sunflower Seed Oil

Other

• France: entry into force of the end of systematic receipt printing in France
• Poland: Implementation of the SLIM 3 (VAT Simplifications)

Postponed

• Malaysia: Imposition of sales tax on Low Value Goods supposed to be effective on 1st of April 2023 has been postponed

Unclear

• São Tomé and Príncipe: Implementation of VAT