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ANTIGUA & BARBUDA
- 2024 Budget: Government Implements Sales Tax Hike, Expanded Levies
- Antigua and Barbuda MOF Presents 2024 Budget Statement with Tax Concession Reductions and Rate Increases
- Antigua and Barbuda Prime Minister Announces Sales Tax Increase and Other Budget Measures for 2024
- Antigua and Barbuda to Increase VAT Rate and Implement Other Tax Hikes
- Antigua raises ABST to 17%
BAHAMAS
BELGIUM
- Belgium Lower House Considers Bill for Reduced VAT on Building Demolition, Reconstruction, and Heat Pump Installations
- Implementation of the VAT Rates Directive for Online Events and Margin Scheme for Antiques, Art, and Collectibles Approved by the Council of Ministers.
- Reduced VAT rate for demolition and reconstruction of buildings and installation of heat pumps
- Simplified Proof of Transport for VAT in Belgium – Intra-EU Trade
BOLIVIA
BRAZIL
BULGARIA
- Bulgaria Extends 9% VAT on Tourism and Restaurants Until 2024
- Bulgaria Extends 9% VAT Rate Reduction on Select Goods and Services until 2024
- Bulgaria Extends Temporary VAT Reduction for Restaurants, Tourism, and Gyms until 2024
- Bulgarian Lawmakers Agree VAT Changes, Minimum Tax Law
- Bulgarian Parliament Votes to Extend 9% VAT for Restaurants Until 2024
- Law on Value Added Tax in force from 01.01.2007
CARIBBEAN NETHERLANDS
COLOMBIA
CYPRUS
- Cyprus Implements 5% VAT Rate for Home Purchase or Construction
- Cyprus Provides Temporary Zero VAT Rate for Meat and Vegetables
- Zero VAT on Meat and Vegetables in Cyprus: Making Essential Food More Accessible
CZECH REPUBLIC
- Changes in VAT rates in the Czech Republic: updates from 2024
- Food Prices in Czech Supermarkets Set to Rise Despite VAT Cut
EGYPT
ESTONIA
EUROPE
- Global Overview – VAT Changes Starting from January 2024
- VAT cuts as Europe food inflation eases to 4.2% Nov 2023
EUROPEAN UNION
- Changes in VAT rates in the EU for 2024 and specific rates in Switzerland, Czech Republic, Estonia, and Luxembourg
- EU : VAT rates monitoring – Changes for 2024
EUROPEAN UNION/ ROMANIA
EUROPEAN UNION/ UNITED KINGDOM
FRANCE
GERMANY
- Application of Zero Tax Rate for Certain Photovoltaic Systems: Clarification and Amendments by BMF
- Application of Zero Tax Rate for Certain Photovoltaic Systems: Individual Questions Answered by BMF
- Application of Zero Tax Rate for Specific Photovoltaic Systems: Individual Questions and Changes in UStAE
- Expiration of reduced taxation for restaurant and catering services; Introduction of non-objection regulation for New Year’s Eve
- Expiration of Reduced VAT Rate in Gastronomy on December 31, 2023: New BMF Letter with Non-Objection Regulation for New Year’s Eve
- Ministry of Finance Provides Clarification on Zero VAT Rate for Photovoltaic Systems
- Reduced VAT Rate for Taxable Imports of Collector Coins – BMF News 04.12.2023
- Reduced VAT rate for taxable imports of collector coins; Announcement of gold and silver prices for the calendar year 2024
- Restaurant Vouchers and the Increase in Value Added Tax: What You Need to Know
- Taxation of Photovoltaic Systems: Basics, Problems, and Recent Reforms in 24 Cases
- VAT Changes in Germany’s Tax Reform Bill and Future Financing Law: Impact on Businesses
- VAT rate for online access to newspapers
GHANA
- Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses
- Ghana’s 2024 Budget: VAT Rate Review, Environmental Levies, and Tax Reforms
- Ghana’s Government Plans VAT Rate Review in 2024 Budget
- Parliament Approves VAT Amendment Bill 2023 and 2023 Appropriation Bill
- Parliament Swiftly Passes VAT Amendment Bill Ahead of Christmas Recess
- Proposed Amendments in 2024 Budget Statement Presented to Parliament
GREECE
- Amendments to VAT Rules: Short-Term Rentals and Reduced Rates
- Changes in VAT rates – Which reduced and increased rates are being made permanent
- Court Decision: Reduced VAT Rate for Sports Facility Usage
- Extension of Reduced VAT Rates until June 2024
- Extension of reduced VAT rates until June 2024
- Greece Announces VAT Tax Cuts and Tourism Support Measures to Revive Economy
- Greece Enacts Permanent Reduced VAT Rate for Non-Alcoholic Beverages, Carbonated Waters
- Greece Proposes Permanent Application of Super-Reduced, Reduced VAT Rates for Certain Products, Services
- Greece Proposes Permanent Reduced VAT Rate for Non-Alcoholic Beverages, Carbonated Waters
- Handbook for VAT exemption in the export process – Announcement by AADE
- Law published on permanent reduction of VAT on non-alcoholic beverages
- Permanent 13% VAT on Non-Alcoholic Drinks: Proposed Amendment in Greek Tax Law
- Publication of the Handbook on VAT Exemption in Export Process, November 2023
- VAT Rate Changes in Greek Budget 2024: What You Need to Know
INDIA
- 12% GST Applicable on Job Work Done on Goods Owned by Other Registered Persons under GST
- CEAMA Advocates GST Rationalisation for Energy-Efficient Products, Expects Industry Growth to ₹1.5 Lakh Cr by 2025
- Government Reconstitutes Ministerial Group for GST Rate Rationalisation
- GST Exemption on Sale of Unbranded Broken Rice in Non-Packaged Form
- GST Rate Roadmap — Rate rationalisation is key to future of GST
- India GST rate consolidation 2024
- NACIN Discusses Implementation of 28% GST on Online Gaming Activities
- Possible GST Rate Rationalisation Expected in FY25: Interim Budget to Provide Indication
- Reconstituted GoM to Reconsider GST Rate Rationalisation
- Sweet Traders Seek Bengal Government’s Help for Equal GST on Packaged Sweets and Snacks
INDONESIA
IRELAND
ITALY
- 22% VAT applies to pellet products, according to the Italian Revenue Agency
- Applicable VAT rate for “vegetable pellet of grape seed pomace”
- Deadline of 31st December for 10% VAT on pellets, uncertainties for agricultural producers
- Export of Artworks Not Immediately Proven: Conditions for VAT Exemption for Auction Houses
- Extension of 10% VAT on pellets for January and February 2024
- Introduction of a Specific Provision for 10% VAT Rate on Food Supplements
- Italy Gazette Publishes Law Supporting Businesses and Households Amid Rising Energy Prices
LATVIA
- Initiative for Reduced VAT on Catering Submitted to Saeima for Consideration
- Latvia Approves 12% VAT Rate Increase on Fruit and Vegetables
- Latvian Government Sets 12% VAT for Fruits, Berries, and Vegetables for One Year
- Sharp Debate Continues on VAT Rate for fresh vegetables, fruits, and berries
LIECHTENSTEIN
LITHUANIA
- Expiration of VAT benefits for catering services
- VAT Rate for Catering Services in Lithuania: Current and Future Changes
- VAT rate of 5% for fruits, berries, vegetables sold in the territory of the Republic of Lithuania
LUXEMBOURG
- End of Temporary VAT Rate Cuts in Luxembourg: Reinstatement of Former VAT Rates in 2024
- Government coalition agreement 2023-2028: Proposed tax measures
- Luxembourg announces VAT rate changes for 2024
- Luxembourg to Raise VAT Rates in January 2024, Ending Temporary Reduction
- Luxembourg to Reinstate VAT Rates on 1 January 2024
- Reversion to Standard VAT Rates in 2024
- Will Luxembourg Extend the Temporary 2023 VAT Rate Reductions?
MALAYSIA
NETHERLANDS
- Applicable VAT rate on sale of plastic bags by supermarkets: independent or composite service?
- Application of Nihil Rate for Intracommunity Deliveries and Deductible Input VAT Corrected
- Application of Reduced VAT Rate on Fees for Ticket Resale Services Denied
- Application of Standard VAT Rate for Resale of Tickets via Platform
- Change in VAT rate for online software for dyslexics
- Classification of lubricants and creams under customs law and fallback method for customs value
- Court rules high VAT rate applies to service fee for buying and selling tickets
- Implementation of VAT rate directive for antiques, art, collectibles, and virtual services
- Low care hospice services are a service sui generis under the normal VAT rate
- Magic truffles are not a food product: low VAT rate does not apply
- Plastic supermarket carrier bags are subject to 21% VAT
- Standard VAT rate for resale of tickets via platform
- The Tax Consequences of the Election Results
- Updated Explanation of Table II Application under the VAT Act 1968
- Wholesaler fails to prove transport to Belgium; no VAT zero rate
NIGERIA
NORWAY
PAKISTAN
- FBR Sets Conditions for Zero-Rate Sales Tax Facility in 2024
- New Requirement for Foreign Diplomats in Pakistan: Permission Needed for Zero-Rating
POLAND
- 0% VAT on food products in 2024: Which ones are included?
- Binding Information on VAT Rate for Animal Feed – 8% VAT
- Binding Information on VAT Rate for Non-Residential Building – 23% VAT
- Courts Save Exporters from Losing the Right to Zero VAT Rate
- Extension of “Zero” VAT on Food approved by Minister of Finance
- Left wants to maintain zero VAT on food
- Poland Extends 0% VAT Rate on Food Until June 2024
- Poland Extends Reduced VAT Rates on Basic Food and Medicinal Products
- Poland Extends Zero VAT Rate for Basic Foodstuffs to Support Consumers
- Ruling: Physical conditioning and health improvement services using the normobaric chamber subject to 8% VAT
- Ruling: VAT rate and deduction when invoicing electricity
- Ruling: VAT Rate Determination for Agricultural Products
- Ruling: VAT rate for assembly of strunobeton or wooden elements is 23%
- Ruling: VAT rate for fertilizer is 8%
- Ruling: VAT Rate for Non-Residential Building – 23% VAT
- Ruling: VAT rate for Water Disinfection Liquid in Pools
- VAT Rate for Snow Removal: When is it 8% and when is it 23%?
- Zero VAT on food in 2024 – budget implications
- Zero VAT on food in 2024: “Majority of parliament does not want this solution”
- Zero VAT on food in the first quarter of 2024. Regulation is signed!
- Zero VAT on Food Published in Official Journal of Laws
- Zero VAT Rate on Basic Food Products Extended until March 31, 2024
PORTUGAL
- Highlights of the approved 2024 Budget – VAT, indirect taxes, and car tax changes
- Portugal Approves State Budget for 2024 with Tax Exemptions and Changes in VAT Rates
ROMANIA
- Romania Raises VAT Rate on Sugary Foods, Restaurant, Catering, and Cultural Services
- Romania to Increase VAT Rates for Retail Items and Activities from January 2024
- Significant Changes to Romanian VAT Rates for 2024: What You Need to Know
- VAT Changes: Limitations Right to deduct VAT, AEO Certificate, Sugar Definition Reformulation
- VAT rate changes in Romania
RUSSIA
- Expanded list of children’s goods subject to 10% VAT rate
- Expanded list of goods subject to 10% VAT according to Federal Law No. 611-FZ
- Government clarifies list of children’s goods subject to 10% VAT rate
- Rejected bills on zero VAT for tour operators and deduction for car purchase
- Russia Implements Reduced VAT Rate for Children’s Goods: Government Resolution No. 2084
- Russia Sets 10% VAT Rate for Treated Sunflower and Corn Seeds
SAINT KITTS AND NEVIS
SINGAPORE
SLOVAKIA
- Excluding alcoholic beverages from restaurant services for the purpose of the reduced VAT rate of 10%
- Exclusion of alcoholic beverages from restaurant services for the purpose of the reduced VAT rate of 10%
- Slovakia MOF Proposes Increasing VAT rate on alcoholic beverages from 10% to 20%
- Slovakia to Implement VAT Changes for Restaurants and Small Businesses in 2024
SOUTH KOREA
SPAIN
- Calculation of Material Costs in Renovation of Homes: Determining Applicable Rates for Works
- Entry to Discoteca with DJ Performance to be Taxed at 10%
- Packaging Delivery for Takeaway Food to Customers Will Be Taxed at 21%
- Spain Extends Reduced VAT Rates
- Spain food 0% VAT until 30 Jun 2024
- Spain to Increase VAT on Energy Bills to 21% in Gradual Phased Approach
- Spain’s Reversion of VAT on Gas to Standard Rate: Impact and Outlook
- Tax rates for menstrual cups, IUDs, and other products in Spain
- Understanding VAT Rates on Admission Fees for Cultural and Professional Activities in Spain
- VAT rate applicable to supplies of electricity to qualifying customers will be raised to 10% during 2024
- VAT rate applicable to supplies of natural gas will be raised from 5% to 10% until 31 March 2024
- VAT Rate Changes and Extensions for 2023
SRI LANKA
- Concerns Raised Over Timing of VAT Hike by Tax Experts
- COPF Approves 18% VAT Increase with Amendments, Exemptions for Infant Foods and Medical Equipment
- COPF Approves 18% VAT Increase with Limited Exemptions, Pending Amendments
- Impact of New VAT on Software and Digital Service Providers in Sri Lanka
- Opposition and Govt. Clash Over 18% VAT Increase and Removal of Exemptions
- Parliament Passes Proposal to Increase VAT to 18% in 2024 Budget
- Parliament Votes to Debate VAT Bill Today
- President justifies imposition of 18% VAT on local IT and digital services, exempts export earnings
- SLFP to Oppose VAT Bill in Parliament Tomorrow
- Sri Lanka Amends VAT Exemptions and Increasing VAT Rate
- Sri Lanka Approves VAT Hike to 18% Ahead of IMF Review for Economic Recovery
- Sri Lanka Approves VAT Hike to 18% Ahead of IMF Review to Boost Government Revenue
- Sri Lanka Approves VAT Hike to 18% in Preparation for IMF Bailout Review
- Sri Lankan Lawmakers Agree VAT Hike
- VAT Bill to be debated in Parliament today after yesterday’s blunder
SWITZERLAND
- Guidance released for the VAT Rate Increase per January 1, 2024
- Increase in VAT Rates from January 1, 2024
- Switzerland VAT Guide 2023: Rates, Thresholds, and Penalties for Businesses
TAIWAN
TAJIKISTAN
TUNISIA
UKRAINE
- How to Correct an Incorrect VAT Rate in the Tax Invoice?
- Reduction of standard VAT rate from 20 to 15%
UNITED KINGDOM
- The VAT Implications of Roasted Nuts: To Shell or Not to Shell
- UK Government Expands VAT Relief for Energy Saving Materials, Including Battery Storage and Heat Pumps
- VAT zero ratings may not benefit consumers
UNITED STATES
- 2024 Sales Tax Trends: Weaker State Revenue, Delivery Fees, Thresholds, and Sales Tax Holidays
- Changes to Colorado State-Administered Local Sales Tax Rates Effective January 1, 2024
- Florida to Hold Second Back-To-School Sales Tax Holiday in January
- Georgia Department of Revenue Releases New Tax Rate Chart for Local Tax Exempt Sales
- Hawaii: Maui County Surcharge Takes Effect in January
- Kansas Continues Phase Out of Sales Tax on Groceries Starting January 1st
- Loveland, Colorado Eliminates Sales Tax on Food for Home Consumption Starting 2024
- Milwaukee Implements Six New Sales Tax Rates, Making Calculations More Complicated
- Mineral County, Colorado Repeals 2% Use Tax on Building Materials Starting 2024
- Navigating Sales Tax on Food & Groceries: From Aisles to E-commerce
- Sales Tax Adaptations in Disaster-Hit Areas: Resilience and Revenue
- South Dakota Governor Proposes Permanent Sales Tax Holiday in 2023 Budget Address
- US rate updates effective January 1, 2024
UZBEKISTAN
- Cancellation of certain VAT privileges and changes in import regulations in Uzbekistan
- Uzbekistan Ends VAT Benefits for Medicines and Medical Services, Effective April 2024
VIETNAM
- Debate on Implementing 5% VAT Import Tax on Fertilisers to Secure Stable Revenue Stream
- Extension of reduced VAT rate until June 2024
- National Assembly passes 16 laws and resolutions, reduces VAT
- Proposal to Reduce Value Added Tax by 2% until June 30, 2024
- Reducing VAT contributes to lowering prices and direct cost reduction for citizens
- Reduction of 2% in value-added tax from 1/1/2024 – Government issues Decree 94/2023/NĐ-CP
- Vietnam Extends VAT Rate Reduction to Boost Economy Amidst Pandemic and Natural Disasters
- Vietnam National Assembly Extends VAT Rate Reduction for Goods and Services in 2024
WORLD
- January 2024 global VAT and GST rises
- January 2024 VAT and GST Changes: What you need to know
- November 2023 – Noteworthy VAT Updates and Rate Changes
Previous issues
- November 2023 – Noteworthy VAT Updates and Rate Changes
- October 2023 – Main VAT rate changes/updates/news on VATupdate.com
- September 2023 – VAT rate changes/updates/news
- August 2023 – VAT rate changes/updates/news
