ANGOLA
AUSTRALIA
BAHRAIN
- National Bureau for Revenue (NBR) re-enables 5% field in VAT return and requests taxpayers to amend January and February 2023 returns
- Reporting sales and corresponding adjustments at 5% in VAT return form re-enabled
BANGLADESH
BELGIUM
BOTSWANA
BULGARIA
CROATIA
- Croatia Tax Agency Clarifies VAT Rate for Liquefied Petroleum Gas in Household Bottles
- Extension of the reduced VAT rate for heating supplies
CYPRUS
- Cabinet Approves Zero VAT on Basic Items
- Cyprus to Cut VAT to Zero on Essentials
- Zero VAT on essential items
- Government mulling zero VAT on some items
- Government will announce VAT reductions on essentials in coming days
- Ministry seeks compromise on VAT home discount
CZECH REPUBLIC
- What does the ongoing discussion in Czechia over VAT represent for consumers?
- What does the current debate on VAT in Czechia mean for consumers?
- Czech finance minister plans biggest VAT overhaul in eight years
- Czech proposes consolidating reduced VAT rates 2024
DENMARK
ESTONIA
- New Estonian Coalition Government Proposes a 2% Standard VAT Rate Rise
- Consideration to reduce VAT rates on food and beverages
- Estonia Food and Hospitality Service VAT Cut Proposal
- Ida-Viru Tourism Industry Opposes VAT Increase on Accommodation
- Incoming finance minister: VAT hike to yield €220 million
- Proposal to increase VAT rate from 20 to 22% per Jan 1, 2024
ESTONIA/LUXEMBOURG/SINGAPORE/SWITZERLAND
EUROPE
EUROPEAN UNION
FIJI
- Fiji’s Reduced VAT ‘a Failed Gamble’ – a Vision now Needed, says Naidu
- Finance minister says they have not made any decision on increasing VAT
- Government will decide VAT Rate: Professor Prasad
- Richard Naidu: Why 15% VAT?
- Fiji: VAT increase recommended
- ‘World Bank does not decide’
FINLAND
- Power Prices Set to Jump as VAT Discount Ends
- Finland Electricity VAT Cut to 10% and Public Transport to 0% Ends
FRANCE
GERMANY
- Supplies of gas via the natural gas network and heat via a heat network
- VAT on a dinner show
- BMF: VAT rate for the supply of woodchips
- Supply and installation of photovoltaic systems now zero-rated
- VAT rate on deliveries of wood chips
- Recently introduced VAT rate of 0% for solar panel systems – New federal instructions
GHANA
- IMF deal: VAT rate hike key condition in securing programme
- Akufo-Addo Government And The Abolished 18 High Taxes
INDIA
- FinMin Considering To Levy Differential GST Rate On Online Games
- Now, central push for reducing VAT on natural gas for fertilisers
- Wooden ice-cream sticks, spoons to attract 12% GST, says Karnataka AAR
- Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR
- Auto parts industry seeks reduction of GST
- Hike in custom duty, GST on solar modules increases cost
- Liquidated damages in certain cases to draw 18% GST, says AAR
- Group of ministers likely to propose 18% GST for games of skill, 28% for chance
- Lower 12% GST for services linked to flat construction
- AAR and AAAR Weekly Round-Up
INDONESIA
- New VAT facility introduced for battery-based electric vehicles
- VAT incentive for electric cars available until December: official
IRELAND
- Revenue eBrief No.105/23 – VAT treatment of the supply and installation of solar panels
- Ireland changes VAT rates for newspapers, tourism, and hospitality in 2023
- Ireland announces a zero rate of VAT for the supply and installation of solar panels for private dwellings from May 1, 2023
- Minister warned of difficulty of removing VAT on newspapers
- Ireland Introducing Zero Rate of VAT for the Supply and Installation of Solar Panels
- Zero VAT on Solar Panels will Save Families €1,000 – Daly
- Government Approves Zero VAT Rate for the Supply and Installation of Solar Panels
- Ireland to slash VAT on residential PV to 0%
ITALY
- Ruling 308/2023: Anti-abandonment safety system in cars subject to standard rate
- Food supplements containing cocoa with 10% VAT rate
- Italy announces draft legislative framework for major tax reform
- The reduced VAT rate does not apply to a tunnel giving access to ski resorts
- Ruling 287: VAT rate of 4% for cardiovascular prostheses
- Supreme Court: 10% VAT for the sale of the building intended for a health clinic
- Ruling 282: 4% rate for supplies of technical and computer aids to favor of handicapped persons
JAPAN
KENYA
MOROCCO
MYANMAR
NETHERLANDS
- Postponement letter answers parliamentary questions about implementation motion VAT zero rate fruit and vegetables
- VAT on human germ cells
- Reduced VAT rate not very effective
- ‘Expensive’ 9% VAT rate mainly benefits richer households: report
- Why does a higher VAT rate apply to the supply of human germ cells used to fulfill a couple’s wish to have children than to the supply of germ cells for agricultural…
- Research: Reduced VAT rate falls short, examine alternatives
- Offer letter report Evaluation reduced VAT rate
- Cabinet research on VAT on fruit and vegetables is nothing new
- High VAT rate on human germ cells
- More clarity about VAT zero rate solar panels: wholesalers can deliver freely
- Tax and Customs Administration clarifies application zero rate of solar panels
- Court: Standard VAT rate for long-term parking package hotel
- Why does a higher VAT rate apply to the supply of human germ cells used to fulfill a couple’s wish to have children than to the supply of germ cells for agricultural…
- Answers to parliamentary questions about VAT on human germ cells
- Zero rate incorrectly applied to watch trading
NIGERIA
- Updated Features for VAT Filing and Payment on Online Platform
- Nigerian VAT rise to 10% – pressure grows
- Experts Support Nigeria’s Proposal To Raise VAT
PHILIPPINES
- Gov’t Clarifies Rules on Zero-VAT
- Amended VAT Zero-Rating Rules seen Easing Exporter Dealings with Suppliers
- BIR Clarifies List of Purchases, Services Subject to VAT
- VAT Zero-Rating Resolution out Before End of April
POLAND
- VAT on the provision of goods transportation services
- We help those fleeing the war and those in need in Ukraine
- The Problem of the VAT Rate for Takeaway Meals Carries Over to Other Taxes
- Conditions for the Application of the 0% VAT Rate to the Transport of Imported Goods
PORTUGAL
- Latest VAT changes in Portugal
- Implementation of zero VAT on food staples to combat rising prices
- Temporary VAT exemption introduced for selected food products
- Update – Portugal Provides 0% VAT Rate for Essential Foods
- Temporary VAT exemption for certain food products
- Temporary exemption from VAT in food products
- Temporary VAT exemption – Products of the Essential Healthy Food Basket
- VAT Carveouts in Portugal
- 0% VAT Essential Foods Finally Confirmed
- More Foods Added to 0% VAT List
ROMANIA
RUSSIA
- Law Allowing Entities, Entrepreneurs to Apply Zero-Rated VAT on Previously Exported Goods
- Federal Tax Service has launched a service to simplify the confirmation of a zero VAT rate for exports
- List of goods subject to VAT at a rate of 10% has been expanded
- Which medical devices are subject to the preferential VAT rate: clarifications from the Ministry of Finance of Russia
- For hotels and sanatoriums, the forms of documents for the application of VAT benefits will be updated
RWANDA
SAINT KITTS AND NEVIS
SINGAPORE
SLOVAKIA
SOUTH AFRICA
- DA Wants Government to Add More VAT-Free Items as Food Prices Skyrocket
- Assembly Considers Bill to Partially Amend VAT Act regarding Rates
- South Korea Assembly Considers Bill on Temporary Zero-Rated VAT for Energy Products
- Tax Cut Takes Edge off Vet Bills
SPAIN
- Spain Extends Basic Food VAT Zero Rating Until June 2023
- Spain Food 0% VAT until June 2023
- Spain may Extend Domestic Gas VAT Cut into 2023
- Extension until June 30, 2023 of the 5% and 0% VAT rates for certain products
SRI LANKA
SWITZERLAND
- Swiss periodic VAT return modified to incorporate increase in VAT rates from January 2024
- Approval increasing VAT rates in 2024, new VAT return available
- VAT rate on feminine hygiene products reduces from 7.7% to 2.5%.
TAIWAN
UKRAINE
- Ukraine Proposes Reduced VAT Rate (20 to 10%) for Supplies of Dairy Products
- Initiative to cancel 2% single tax rate introduced for the period of martial law
UNITED ARAB EMIRATES
UNITED KINGDOM
- FTT: INNATE-ESSENCE LIMITED (t/a THE TURMERIC CO) – food zero rating – whether a turmeric shot is standard rated as a beverage
- FTT: The Turmeric Co: whether turmeric shots were beverages
- Case: Kids’ driving experiences not like a funfair for VAT – standard rate
- Eels, salmon and trout are VAT free when sold dead or alive, but bream, perch, pike and tench are standard rated
- FTT: Mort – DIY Housebuilders – whether supplies zero-rated – single or multiple supplies)
- Extension of VAT relief for energy-saving materials to Northern Ireland – SI 2023/376
- The Value Added Tax (Installation of Energy-Saving Materials) Order 2023
- HMRC Guidance: VAT on Goods Exported from the UK (VAT Notice 703)
- VAT: The Windsor Framework
- Food for assistance dogs now zero rated
UNITED STATES
- Grand Junction, Colorado Approves Sales & Use Tax Increase Effective July 1, 2023
- Virginia: Pittsylvania County Imposes Additional Tax
- Texas’ Sales Tax Holiday For Emergency Preparation Is This Weekend
VIETNAM
- Prime Minister Urged to Expedite 2% VAT Reduction Plan
- VAT Reduction in Vietnam from 10 to 8 Percent Expected After Government Approval
- Vietnam Readies Another Sales Tax Cut to Prop up Flagging Economy
- Government Agrees with Proposal on 2% VAT Reduction
- Reducing VAT at this Time is Necessary to Support Businesses and Stimulate Consumption
- 2% Reduction in VAT to Boost Aggregate Demand
- Government agrees with MoF’s proposal on 2% VAT reduction for 2023
- Proposal to continue reducing 2% VAT until the end of 2023
- Vietnam Considering VAT Rate Reduction to Boost Economy
- Vietnam consider new 2% VAT rate cut on basics
- Vietnam mulls reducing VAT to 8% to boost economy
- Ministry Proposes VAT Reduction to 8% to Boost Economy
- VAT of 0% Proposed on Digital Content for Foreign Markets
WORLD
- Global Trends in VAT and Sales Tax: 2023
- Global VAT Changes May 2023
- How to Unlock Global Growth: The Role of Taxation
ZIMBABWE
- Global VAT rate changes/news – March 2023
- Global VAT rate changes/news – February 2023
- Global VAT rate changes/news – January 2023
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