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ANGOLA
- Approved: Reduction VAT rate food from 14 to 7%
- MPs Vote for Draft Law On Amendment to VAT On 14 August
ASIA PACIFIC
AUSTRALIA
- ‘No plans or any intention’ to change the rate of the GST
- One Nation leader Pauline Hanson has slammed a call to raise the GST
- Supplies of combination food
- We can talk about a higher rate of GST in Australia, but it will never happen
AUSTRIA
AUSTRIA/ CHINA/ DENMARK/ EUROPEAN UNION/ FRANCE/ LUXEMBOURG/ NETHERLANDS/ PHILIPPINES/ POLAND/ SOUTH AFRICA/ SWEDEN
BAHAMAS
BANGLADESH
BELGIUM
- Indirect tax consequences of failure of broad tax reform
- The complexity of the different VAT rates for restaurant services and the sale of food and drink
- VAT rates in Belgium
BELGIUM/ LUXEMBOURG/ NETHERLANDS
BRAZIL
CAMBODIA
- Specific tax rates on locally produced non-alcoholic beverages
- Updated rates of Specific Tax (SPT) for locally produced non-alcoholic beverages
- VAT rate of 10% on all cigarette supplies
CANADA
CHINA
- China extends 3% VAT rate withdrawal for small businesses till 31 Dec 2027
- VAT cut for small taxpayers
- VAT cut for small taxpayers is set to be extended for a further four years (till 2027)
- VAT reduction and exemption policy for small-scale taxpayers continued until the end of 2027
COSTA RICA
CYPRUS
- Cyprus Amends Scope of Supplies Subject to 3% and 0% VAT Rates
- Introduction of a super-reduced VAT rate of 3%
- New super-reduced rate of VAT at 3%
CZECH REPUBLIC
- Amendments to bill containing proposed direct and indirect tax changes
- Czech consolidating reduced VAT rates 2024; new 12% rate
- Czech Government Approves Amendments to Recovery Package – Merger of the 10% and 15% rates into a rate of 12%
- Unified 12% value added tax (VAT) rate for newspapers and periodicals
CZECH REPUBLIC/ EUROPEAN UNION
ECUADOR
- Ecuador Amends Conditions for 0% VAT Rate for Artistic and Cultural Services
- Executive Branch Sets Requirements For Application of Zero VAT Rate to Artistic and Cultural Services
ESTONIA
- Estonia will increase the standard VAT rate by January 2024
- Guidance about transitional rules for VAT rate change
- Media VAT Hike in Estonia comes as Russia Spending ‘Billions’ on Media
- Standard VAT rate increase from 20 to 22% as of Jan 1, 2024
ESTONIA/ LIECHTENSTEIN/ LUXEMBOURG/ SINGAPORE/ SWITZERLAND
EUROPE
EUROPEAN UNION
FIJI
- Apply Accurate VAT Rate – FCCC
- Council Raises Concerns about Unfair Pricing amidst VAT Increase
- Fiji Revenue and Customs Service begins VAT compliance campaign
- Rabuka stresses the benefits of VAT hike
- Standard VAT rate increase from 9 to 15% as of August 1, 2023
- Traders cautioned to apply 15% VAT rate accurately to the price of their goods and services
FINLAND
- Budget 2024: Increase of the VAT rate for newspapers and magazines, reduction VAT rate on incontinence, sanitary pads, children’s nappies
- Charging of electric vehicles subject to VAT rate of 24%
- Finland VAT rate changes 2024
FRANCE
- Consideration of a Simplified VAT Regime for Food and Agriculture
- France Tax Agency Seeks Comments on Simplification of VAT for Specific Food Items
- Public consultation – Simplification of the regime of rates applicable to foodstuffs and inputs for food production and agricultural production
- Urgent Corrigendum: Simplification of the regime of rates applicable to foodstuffs and inputs for food production and agricultural production
GERMANY
- Baden-Württemberg Tax Court: Combo meal at a single price constitutes at least two separate supplies for VAT purposes
- Reduced VAT rate in gastronomy: end or permanent?
- Reduced VAT Rate in the Catering Industry: End or Permanent Determination?
GHANA
- Adverts placed on Facebook subject to 12% VAT
- Ghanaian MOF presents VAT rate increase (from 12.5 to 15%) to Parliament
- Still Calculating Consumption Tax Incorrectly?
GREECE
INDIA
- Battery charging service provided by public charging station attracts 18% GST
- Cabinet approves Bill amending 28% GST on online gaming; Reports
- Clarifications on Recommendation of India’s GST Council to Impose GST at the Rate of 28% on Casinos, Horse Racing, and Online Gaming
- Foam cup pads attracts GST @18%
- GST Council to also tax online gaming transactions in virtual digital assets at 28%
- Here’s what the 51st GST Council has decided on online gaming
- Hostels and PG accommodation services attract @ 12% GST
- India levies 28% GST Online Gaming and Casinos Oct 2023
- Legislation introducing changes to GST on gaming
- Marine Vessel parts attracts GST@ 5%
- Online gaming industry relieved as GST Council clears air on repeat taxation
- Online Gaming: Implications of GST amendment and retrospective application
- Online poker platform Spartan Poker lays off 125 people after 28% GST blow
- Recommendations of the 50th Meeting of India’s GST Council Include a 28% GST Rate on Online Gaming, Casinos, and Horse Racing
- Solar home lighting liable for GST at 12%
- The curious case of classifying a lemon drink
- VAT Rate In Light of the Finance Act 2023
IRELAND
- Ibec Calls For 9% VAT Rate To Be Retained
- Ireland returns hospitality & tourism VAT to 13% from 9% Sep 2023
- Restaurants, hotels and cafes will all have to pay 13.5% VAT from today
- Revenue eBrief No. 193/23: VAT Treatment of Food and Drink Supplied by Wholesalers and Retailers
- VAT rate change for the hospitality sector
- VAT rate to increase for tourism and hospitality sector effective 1 September 2023
ITALY
- Circular 24: Tax credits in the energy sector and VAT rates in the gas sector
- Italian government has set a deadline of August 31, 2024 to implement EU VAT reform
- Italy Major VAT Reforms
- Italy’s Enabling Law 2023 makes VAT changes
- Purchase through a nautical leasing contract
- Ruling 412: Rate applicable to the supply of meals
- Ruling: Online video games: ”avatar enhancement” and ”coaching” services – treatment for VAT purposes
- Tax reform delegation – Pro-rata obligation is skipped
ITALY/ LITHUANIA/ RUSSIA/ UKRAINE
KENYA
- Government Doubles VAT on Liquefied Petroleum Products from 8% to 16%
- Increase in VAT on petroleum products (excluding liquefied petroleum gas gas) from 8% to 16%
KOSOVO
LEBANON
MOLDOVA
- Moldova cuts VAT on Hotels and Restaurants to 8%
- Moldova Further Extends Application of Reduced VAT Rate for Hotel and Restaurant Services
- Moldova to Reduce VAT Rate for Hotel and Restaurant Services in 2024
- SFS informs about changes to the VAT department for the HORECA field
- VAT Rate of 6% Applies to Hotel, Restaurant Services, State Tax Service Clarifies
NAMIBIA
NETHERLANDS
- Advice guide Solar panels on your home 2023
- Court of Appeal in The Hague: Supply of magic truffles is not subject to the reduced VAT rate
- Documents on the establishment of a policy for a reduced VAT rate for catheters have been revealed
- E-Commerce: Online Purchases as a VAT Entrepreneur, Don’t Miss out on VAT!
- Magic Mushrooms for VAT No foods: 21% VAT
- No reduced VAT rate for management fees for holiday home owners
- Parliamentary questions about rising veterinary costs and the VAT rate
- Temporary short-term and furnished rental after major renovation taxed with 9% VAT
NEW ZEALAND
- New Zealand GST-Free Fruit and Vegetables
- NZ Labour Party promises to take GST off fruit and vegetables if re-elected
- Robertson remains coy on leaked plan to ditch GST on certain products
NIGERIA
- 5% VAT Pushes Diesel Prices to Between N900 and N950 per Liter
- Tax Reforms: VAT On Diesel Should Be Suspended – Chairman
- Tinubu’s tax reforms committee proposes removal of VAT from diesel
PAKISTAN
PHILIPPINES
- Clarification of the VAT zero-rating of REEs and other entities on local purchases
- Congress expecting CREATE Amendments from DoF to Clear up VAT Zero-Rating Issues
- Direct and indirect tax incentives for natural gas projects
- DOF, DTI OK amendment to CREATE’s IRR amid VAT zero-rating issues
- Escudero says POGO Ban would Mean Tax Hikes
- Exempt Electricity Rate from 12% VAT — Escudero
- The need to review the rules on VAT zero rating
- VAT under Review Due to ‘Very Low’ Yield, Diokno tells House
POLAND
- 0% rate in exports – a change in the approach of the authorities
- Ruling – WIS TOWAR – green maize mass – CN 14 – 23% VAT rate
- Ruling about “Frozen rat” (animal food) – CN 05 – 23% VAT rate
- Ruling about calcined magnesium oxide – 8% VAT rate
- Ruling about carpenter’s mark – CN 90 – 23% VAT rate
- Ruling about casing – CN 2106 – 8% VAT rate
- Ruling about dietary supplement (herbal flavored tea) – CN 2106 – 8% VAT rate
- Ruling about dietary supplement in capsules – CN 2106 – 8% VAT rate
- Ruling about dried red blood cells (feed material) – 8% VAT
- Ruling about fertilizer lime (intended for use in agricultural production) – 8% VAT rate
- Ruling about groceries based on peas – CN 2106 – 8% VAT rate
- Ruling about intermediation (comprehensive service) – PKWiU 2015 – 52 – 23% VAT rate
- Ruling about kaiser rolls with ham and cheese – CN 19 – 0% VAT rate
- Ruling about liquid “dietary supplement” – CN 2202 – 0% VAT rate
- Ruling about non-alcoholic wine – CN 2202 – 0% VAT rate
- Ruling about oil – CN 15 – 0% VAT rate
- Ruling about personalized orthopedic insoles – 8% VAT rate
- Ruling about powdered dietary supplement – CN 2106 – 8% VAT rate
- Ruling about preparation for improving the environment and health of crops – 8% VAT rate
- Ruling about preparation in the form of powder stimulating plant growth – 8% VAT rate
- Ruling about providing pool tables – 8% VAT rate
- Ruling about tattooing – 8% VAT rate
- Ruling about tool box with screwdriver – CN 84 – 23% VAT rate
- Ruling about wheat grains – CN 23 – 23% VAT rate
- Ruling: 0% VAT rate on the advance payment for the export of goods
- Ruling: WIS – accommodation for refugees from Ukraine – PKWiU 2015 55 – 8%
- Ruling: WIS – admission to an open event – 8%
- Ruling: WIS – fertilizer – 8%
- Ruling: WIS – food supplement – CN 2106 – 8%
- Ruling: WIS – individual training in a fitness club – PKWiU 2015 93.13 – 23%
- Ruling: WIS – juice – CN 2202 – 23%
- Ruling: WIS – preparation of a land development project in the field of electrical and telecommunication specialization – PKWiU 2015 71 – 23%
- Ruling: WIS – soybean oil sold for technical purposes – CN 15 – 0%
- Ruling: WIS – sugar syrup – CN 17 – 8%
- Ruling: WIS COMPREHENSIVE SERVICE – admission to an open event as part of the purchase of a ticket
- Ruling: WIS GOODS – biscuits – CN 19 – 0% VAT rate
- Ruling: WIS GOODS – calcined magnesium oxide, feed material – 8% VAT
- Ruling: WIS GOODS – casing – CN 2106 – 8% VAT rate
- Ruling: WIS GOODS – cream cheese – CN 04 – 0% VAT rate
- Ruling: WIS GOODS – disinfectant – 8% VAT rate
- Ruling: WIS GOODS – fertilizer – 8% VAT rate, regardless of the CN code
- Ruling: WIS GOODS – food product – CN 16 – 0% VAT rate
- Ruling: WIS GOODS – food product – CN 19 – 0% VAT rate
- Ruling: WIS GOODS – food product – CN 2104 – 0% VAT rate
- Ruling: WIS GOODS – food, peptones – CN 3504 – 23% VAT rate
- Ruling: WIS GOODS – groceries, mix – CN 20 – 0% VAT rate
- Ruling: WIS GOODS – honey with additives – CN 2106 – 8% VAT rate
- Ruling: WIS GOODS – kaiser rolls – PKWiU 2015 – 56 – 8% VAT rate
- Ruling: WIS GOODS – meatballs – CN 16 – 0% VAT rate
- Ruling: WIS GOODS – medical set – CN 62 – 23% VAT rate
- Ruling: WIS GOODS – product intended for consumption after dilution with water – CN 2106 – 8% VAT rate
- Ruling: WIS GOODS – protective medical apron – CN 62 – 23% VAT rate
- Ruling: WIS GOODS – protractor – CN 90 – 23% VAT rate
- Ruling: WIS GOODS – snack – CN 2106 – 8% VAT rate
- Ruling: WIS GOODS – strogonow – CN 20 – 0% VAT rate
- Ruling: WIS GOODS – with bactericidal, fungicidal and virucidal properties, applicable only in health care – 8% VAT rate
- Ruling: WIS SERVICE – building construction – PKWiU 2015 – 41 – 23% VAT rate
- Ruling: WIS SERVICE – construction of a sewage connection – PKWiU 2015 – 37 – 8% VAT rate
- Ruling: WIS SERVICE – construction of an accommodation building for inmates – PKWiU 2015 – 41 – 23% VAT rate
- Ruling: WIS SERVICE – display on the website list – PKWiU 2015 – 73 – 23% VAT rate
- Ruling: WIS SERVICE – distinction on the list of the internet portal – PKWiU 2015 – 73 – 23% VAT rate
- Ruling: WIS SERVICE – dog grooming – PKWiU 2015 – 96.09 – 23% VAT rate
- Ruling: WIS SERVICE – intermediation (comprehensive service) – PKWiU 2015 – 52 – 23% VAT rate
- Ruling: WIS SERVICE – recreational “Zumba” classes for adults – 8% VAT rate
- Ruling: WIS SERVICE – use of the device – 8% VAT rate
- Ruling: WIS SERVICE – water meter replacement – PKWiU 2015 – 36.00.20.0 – 8% VAT rate
- Ruling: WIS SERVICE (comprehensive service) – furniture
- Ruling: WIS TOWAR – agent improving soil properties – 8% VAT rate
- Ruling: WIS TOWAR – building – PKOB 11 – 23% VAT rate
- Ruling: WIS TOWAR – building of a care and residential center – PKOB 1264 – 8% VAT rate
- Ruling: WIS TOWAR – cheese – CN 04 – 0% VAT
- Ruling: WIS TOWAR – dietary supplement – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – dietary supplement in capsules – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – dietary supplement in syrup – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – dormitory building – PKOB 11 – 23% VAT rate
- Ruling: WIS TOWAR – edible soybean oil sold for technical purposes
- Ruling: WIS TOWAR – electric dryer – CN 85 – 23% VAT
- Ruling: WIS TOWAR – electricity with distribution service (comprehensive service) – CN 27 – 23% VAT rate
- Ruling: WIS TOWAR – liquid food product – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – liquid food supplement – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – liquid inorganic, macronutrient fertilizer – 8% VAT rate
- Ruling: WIS TOWAR – liquid organic-mineral fertilizer – 8% VAT rate
- Ruling: WIS TOWAR – non-alcoholic beverage based on non-alcoholic beer – CN 2202 – 0% VAT rate
- Ruling: WIS TOWAR – non-alcoholic cocktail – CN 2202 – 23% VAT rate
- Ruling: WIS TOWAR – ruler for measuring angles and shapes – CN 90 – 23% VAT rate
- Ruling: WIS TOWAR – sauce prepared on the basis of a yoghurt-like product – CN 19 – 0% VAT rate
- Ruling: WIS TOWAR – soft drink – CN 2202 – 0% VAT rate
- Ruling: WIS TOWAR – spirit level made of aluminum and stainless steel – CN 90 – 23% VAT
- Ruling: WIS TOWAR – spray-dried chicken eggs – CN 04 – 0% VAT rate
- Ruling: WIS TOWAR – vegetable ready meal intended for consumption after heat treatment – CN 2106 – 8% VAT rate
- Ruling: WIS TOWAR – wafer with cream – CN 19 – 0% VAT rate
- Ruling: WIS TOWAR – wafer with cream and filling, including pieces in milk chocolate – CN 19 – 0% VAT rate
- Ruling: WIS TOWAR – waffle with cocoa cream – CN 19 – 0% VAT
- Ruling: WIS USŁUGA – wood production – PKWiU 2015 02.40.10 – 8% VAT rate
ROMANIA
- Draft draft fiscal measures: VAT rate increases
- Proposal: 5% VAT does not disappear, high tax on luxury cars, excise tax on sugar products
- Reduced rate of 5% VAT for heat pumps and deliveries of wood in various forms: Law no. 216/2023
- Romania – Proposed changes in VAT rate
- The tax increases and the decrease in public spending did not convince the European Commission, they suggest raising the VAT by two points
- VAT on Books will not Increase, Romanian Minister says
RUSSIA
- List of goods for children subject to VAT at a rate of 10% has been expanded
- Ministry of Finance: No VAT in Russia for Transfer of Intellectual Property Rights to EAEU Residents
- Reminder: New VAT benefits for tour operators and developers
SAINT KITTS AND NEVIS
SAINT VINCENT AND THE GRENADINES
SINGAPORE
SOUTH KOREA
SWITZERLAND
- Partial revision of VAT law approved
- Swiss parliament has approved a revision of its VAT law, effective January1, 2025
- Switzerland to introduce new VAT compliance changes from 1 January 2025
- VAT Rate Switzerland and Compliance 2023
TANZANIA
THAILAND
- Finance Ministry has denied it will raise VAT
- Government aims to extend the 7% VAT rate for another year
- Thailand shelves plans to raise VAT to 10%
- Thailand shelves plans to raise VAT to 10%
- Time to tackle VAT (rate)
- VAT Rates in Thailand
TRINIDAD AND TOBAGO
TURKEY
UNITED KINGDOM
- Cakes or biscuits (cakes go hard, biscuits go soft) – VAT rate
- HMRC makes major change in pet food VAT guidance and drops legal case against Kidwelly-based manufacturer
- Medical Clinic Supplies Standard Rated for VAT
UNITED STATES
VIETNAM
- Banking organisations seek VAT reduction addition
- Ministry of Finance provides guidance on objects of VAT reduction
- Rates of Direct VAT applied to various Business Lines in Vietnam
- Ruling: Reduced rate for e-commerce enterprise and a distribution agent for goods and services?
- Summary of notable points in the Draft Law on Special Consumption Tax of Vietnam
- VAT rate change guidance for hotel accommodation services
WORLD
- Global 2023 VAT / GST Changes
- Global trend – Steady Growth of VAT rates
- July 2023 – VAT rate changes/updates/news in 45 countries
ZIMBABWE
