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VAT-TASTIC
Welcome to 2025! It’s the time of year when we promise to hit the gym, eat healthier, and—if you’re in the world of VAT—memorize the latest updates faster than you can say “SAF-T” (seriously, why is it pronounced ‘safety’ and not ‘safe tea’?). Also this year, we continue to provide you with the latest VAT-related news from around the world. Be sure to check our website every day.
To help you keep up with the latest developments, we send you this newsletter every week. In the newsletter we highlight the posts from the previous week, listing them per region and country.
E-Invoicing & E-Reporting: A New Era Unfolds
E-invoicing is to tax as avocado toast is to brunch: unavoidable, trendy, and slightly intimidating if you don’t know the lingo. For example, Peppol BIS and Peppol PINT. If Peppol BIS sounds like an accountant’s secret weapon and Peppol PINT sounds like a happy hour drink, you’re not alone. In reality, these are standards for cross-border invoicing. One is for businesses; the other might just be for the brave souls deciphering technical specs.
The e-reporting world rang in the new year with more updates than a smartphone operating system. If your inbox looks like a fireworks display of tax notifications, you’re not alone.
VATupdate is Now on Spotify!
Need tax updates on the go? There’s a podcast for that. Now you can binge VAT news while pretending you’re listening to true crime. We really recommend you listening to this. And no, it’s not us talking, but two people who are interested in VAT (but do not always know that much about it).
Looking Ahead
2025 is shaping up to be a whirlwind year for VAT, GST, and sales tax. With e-invoicing on the rise, VAT podcasts on Spotify, and a global push for compliance, staying ahead is more crucial than ever. So, whether you’re sipping a Peppol PINT or deciphering SAF-T, let’s toast to a year of VAT victories—and hopefully fewer acronyms.
Here’s to a VAT-tastic year ahead! Stay tuned for more updates, laughs, and insights as we navigate the wonderful world of indirect taxes together.
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go directly to the region, click below:
WORLD
WORLD
- Exciting News: VATupdate is Now on Spotify!
- E-Invoicing & E-Reporting developments in the news in week 51/2024
- E-Invoicing & E-Reporting developments in the news in week 1/2025
- Worldwide updates on E-Invoicing/Real Time Reporting/SAF-T in December 2024
- What is the difference between Peppol BIS and Peppol PINT?
- Understanding VAT Invoices: A Quick Guide for Businesses
- 2025 Tax Changes: What you need to know
- What is Green Light in Customs Clearance
- VAT, GST and Sales Tax: Key Changes Effective 1 January 2025
- A brief summary of e-invoicing changes introduced on January 1, 2025
- Collection of Global Roundup of Rate Changes and Developments on VATupdate.com – December 2024
- Global VAT Revolution in E-commerce and Digital Services Tax – December 2024 Update!
- Global VAT, GST, and Sales Tax Changes Starting January 2025
- Third Edition of the IVA University Complete Program for 2025
- E-Invoicing & E-Reporting developments in the news in week 52/2024
- CIAT Launches Classification Matrix to Navigate International Indirect Tax Controls and Enhance Global…
- TradeWatch Year-End Edition: Key Trends, Challenges, and Insights for Global Trade in 2025
- Digital Transformation Strategies: Paving the Way for Continuous Value Creation
- From e-invoicing to compliance with Christiaan van der Valk
- Mastering VAT Efficiency: Key Takeaways from Our Recent Masterclass
- SAP Data Archiving: Your A-Z guide to learning all about it
- People in e-invoicing A conversation with Johannes von Mulert and the story of the E‑Invoicing Exchange Summit
- Stay Informed with IBFD’s International VAT Monitor: Latest Articles
- Worldwide SAF-T implementations and updates
- End of the Year Checklist: Find the 2025 Key VAT Updates
WEBINARS / EVENTS
- Sovos Webinar – E-Invoicing and SAP: Stay Compliant, Stay Ahead (Jan 30)
- Press Release: E-Invoicing Exchange Summit Dubai: Accelerator for Digitization
- Event: E-Invoicing Exchange Summit in Miami – March 25-26, 2025
- Conference: “Court of Justice of the European Union: Recent VAT Case Law” (Jan 22-24, 2025)
- Sovos Webinar – 3 Things Multi-National Corporations Need to Know about Sales Tax (Jan 14)
- Conference “Cross-Border VAT/GST Disputes: Exploring Prevention and Resolution Mechanisms” (Jan 21 -22)
- Comarch Webinar – Global E-Invoicing Mandates – Trends, Strategies & Key Deadlines
- Webinar – Recorded Session & factsheet – E-Invoicing in Germany
- RTC Webinar Recap: The 17th Wave of FATOORA e-Invoicing Compliance in Saudi Arabia
AFRICA
ALGERIA
EGYPT
- Recent Changes in Egypt’s Tax Law to Boost Compliance and Revenue
- Understanding Egypt’s New E-Invoice System and Its Implementation Stages
- Egypt to Implement VAT Refund System for International Tourists
IVORY COAST
KENYA
MOROCCO
NIGERIA
- 2024 Nigeria Tax Bill: A Comprehensive Reform for Economic Growth and Fairness
- Taxation of Non-Profit Organizations in Nigeria: Exemptions, Obligations, and Compliance
SOUTH AFRICA
- South Africa VAT Compliance Guide: Essential Rules for Vendors
- South Africa Issues Updated VAT Guide for Vendors with Key Changes
- South Africa’s New Tax Laws: VAT Amendments and 2024 Budget Updates
TUNESIA
- 2025 Tunisia Finance Law: Key VAT Changes and Simplifications
- Indirect Tax Measures in Tunisia for 2025
ZIMBABWE
AMERICAS
ANGUILLA
ARGENTINA
- Amendments to Electronic Receipt Issuance Regulations
- Argentina Implements New E-Invoicing and Voucher Procedures in 2024
- New ARCA Regime for Large Companies: VAT Discrimination and Impact on Consumers
- Argentina Extends VAT Exemptions for Imports Until 2025
- ARCA Extends VAT and Income Tax Exemption for SME Imports
- Argentina Maintains 30% Foreign Currency Tax Collection Beyond Pais Tax Expiry
- ARCA Mandates Taxpayers to Itemize VAT and Other National Indirect Taxes on Invoices
BOLIVIA
BRAZIL
- Brazil’s New Tax Reform: A Simplified Dual VAT System
- Brazil Advances Tax Reform with New Supplementary Law Approval
- Brazil Enacts Legislation for VAT Special Schemes in Various Industries
- Brazil’s Chamber of Deputies Passes Major Indirect Tax Reform Legislation
CANADA
- 2025 Alberta: New Taxes, Electric Vehicle Fees, and Rate of Last Resort
- Federal Court Upholds CBSA Decision Against Skechers in Duty Declaration Dispute
- Canada Revenue Agency Updates GST/HST Guidelines for Home Construction, Effective 2024
- Register by 2025: New 3% Canadian DST Requirements for Businesses
- Eligibility of Limited Partners in Partnerships to Claim GST/HST Input Tax Credits
- GST/HST Rules for Single Servings of Ice Cream and Related Products
- 2024 GST/HST Guidelines on Bitcoin Mining and Sales
- GST/HST Rules for Short-Term Accommodation via Platforms in 2024
CHILE
- Legal Requirements for Supermarket and Restaurant Invoices
- Chile Introduces Simplified VAT System for Open-Air Market Vendors
COLOMBIA
ECUADOR
PERU
- SUNAT extends non-sanction period for GRE infractions to June 2025
- Peru postpones SIRE sales and income registry deadline to July 2025
- New VAT Rules for Non-Resident Digital Service Providers
- Peru’s Congress Passes Law 32,201 Exempting VAT on International Remittance Fees
UNITED STATES
- Exploring Ohio’s Hotel Sales Tax: Impact and Responsibilities
- Alaska: City of Napaskiak Joins Alaska Remote Seller Sales Tax Commission
- 2025 Sales Tax Updates: A Crucial Guide for eCommerce Entrepreneurs
- January 2025 US Sales Tax Rate Changes Across States
- 2025 Sales Tax Trends: New Developments and State Strategies
- Nashville’s Sales Tax Increase to 9.75% Effective February 2025
- Arizona’s Nexus Rules for Out-of-State Business Taxation Starting 2025
- Central Ohio Sales & Use Tax Increase Effective April 2025
- Mississippi Introduces Email Submission for Voluntary Disclosure Agreements
- Florida Gym Membership Dues Eligible for Sales Tax Holiday Based on Payment Date
- Kansas Eliminates State Sales Tax on Groceries Starting January 2025
- Kansas to Eliminate State Food Sales Tax in 2025
- What Trump’s return could mean for trade, tariffs – and you
- Customs duty refunds allowed on post-Import Transfer Pricing Adjustments
- Louisiana Expands Sales Tax to Digital Goods and Services Starting 2025
- Complexities in Sales Tax Refund Procedures: Insights from Oracle v. Florida
- Understanding Sales Tax Exemptions for Out-of-State Deliveries
- Louisiana Sales and Use Tax Reform for January
URUGUAY
- Electronic Invoicing: incorporation of other VAT taxpayers
- President-Elect Orsi Explores Benefits of Personalized VAT Amid Transition Delays
VENEZUELA
ASIA-PACIFIC
ASIA PACIFIC
- Australia Begins Transition to PINT A-NZ E-Invoicing Standard
- Trade Intelligence Asia Pacific – September / October / November 2024
AUSTRALIA
AZERBAIJAN
- Azerbaijan Approves Zero VAT on Ship Services for Non-residents
- Azerbaijan Introduces Tax-Free VAT Refunds for Foreigners’ Medical Services
- Azerbaijan Implements Zero VAT on Certain Services to Boost Ship Repair Industry
- Azerbaijan Implements VAT Refund on Medical Services for Foreigners
- Azerbaijan Grants VAT Exemption to Boost Local Bus Production
BANGLADESH
- Bangladesh Increases VAT to 15% on Select Goods, Expands Tax Coverage Mid-Year
- Impact of 15% VAT Increase on Essential Services and Consumer Goods in Dhaka
- Will Bangladesh’s 2025 VAT Hike Worsen Inflation Amid Economic Struggles?
- IMF-Mandated VAT Hike to Increase Public Costs Amid Economic Strain
- NBR Expands Income Tax Scope Following VAT Increase on Multiple Products
- NBR Expands Tax Net, Plans VAT Increase on Select Goods and Services
- Over-Reliance on Indirect Taxes: Impact on Businesses and the Socio-Economic Bottom Line
- Bangladesh Increases VAT on Luxury Goods to Boost State Revenue
- Government Waives Duties on Essentials, Imposes Higher VAT on Luxury Services
- Bangladesh Increases VAT on Essential Goods and Services Amid IMF Demands
- NBR Initiates Door-to-Door Campaign to Enhance VAT Collection Efforts
CAMBODIA
- Cambodia Launches Voluntary B2G e-Invoicing, Pioneering Digital Tax Transformation
- Cambodia Launches Voluntary E-Invoicing for B2G, Plans B2B and B2C Expansion
CHINA
- China Enacts VAT Law, Effective January 2026
- Shaanxi Province Adjusts Land Value Increment Tax Pre-levy Rate to 0.5%
- Notice on VAT Invoice Control System V2.0 Upgrade on December 30, 2024
- China Approves First Official VAT Law, Effective January 2026
- China Adjusts Export Tax Rebate Policies for Aluminium and Other Products
- China’s Congress Approves First Consolidated VAT Law Effective January 2026
- China Approves New VAT Law Effective January 2026 Amid Economic Challenges
- China’s New VAT Law: Minimal Impact on Businesses Despite Major Legislation
- China Passes VAT Reform Bill to Standardize Tax System, Effective 2026
- China’s New VAT Law: Implications and Future Fiscalization Trends
- China’s National People’s Congress Passes New VAT Law Effective 2026
- China Adopts Unified VAT Law Effective January 2026, Aims to Consolidate Tax Regulations
- China Enacts VAT Law, Enhancing Law-Based Taxation System
- China Enacts New Law on Value-Added Tax, Effective January 2026
- Value-Added Tax Law of the People’s Republic of China
INDIA
- IGST on FTWZ transactions: Retrospective amendment to put dichotomy to rest
- CBIC clarifies rules, says no GST to apply on pre-paid gift vouchers, cards
- CBIC Exempts Pre-paid Gift Vouchers and Cards from GST
- Online Movie Tickets and Popcorn May Incur 12-18% GST
- Key recommendations of GST Council (55th Meeting)
- CBIC issued clarification on place of supply of Online Services supplied to unregistered recipient
- IRDAI Consults Industry on Optimal GST Rates for Insurance Sector
- Final Reminder; File ITR, GST returns by December 31, 2024
- Weekly GST Communique dated December 30, 2024
- Supreme Court: Hiring Vehicles or Cranes Is a Service, Not a Sale
- Key Recommendations from the 55th GST Council Meeting
- India’s GST system is now a mess; Those who designed it also are confused
- Finance Minister Clarifies GST Rates on Popcorn Amid Controversy
- GST compliance booklet: December 2024
- GST rate on popcorn: Key questions answered | FAQs
- India Publishes Educational Materials on E-Invoicing
- GST on sale of old and used vehicles (EVs): 18% GST rate and guidelines | FAQs
INDONESIA
- New VAT Policy Targets Luxury Goods, Aims to Boost Industry and Protect Purchasing Power
- Businesses Welcome VAT Policy Shift, Seek Government Predictability
- Indonesia Introduces 12% VAT on Luxury Goods, Exempts Basic Necessities
- Government to Refund Miscalculated VAT on Digital Services Like Spotify
- Indonesia’s President Limits New Year’s VAT Hike to Luxury Goods Only
- Indonesian Finance Ministerial Regulation on VAT Treatment for Goods and Services
- Indonesia Raises VAT to 12% on Luxury Vehicles, Finance Ministry Announces
- President Cancels VAT Increase for Indonesian Public, 12% only valid for luxury goods
- Indonesia Modifies VAT Increase Plan Amid Public Discontent and Economic Concerns
- Indonesian Spending to Rise in 2025 Due to New Levies and VAT Increase
- Indonesia Announces $2.3 Billion Stimulus as VAT Rises to 12%
- President Prabowo Announces 12% VAT on Luxury Goods Starting 2025
- President Prabowo Announces 12% VAT Hike on Luxury Goods from 2025
- Indonesia Limits VAT Increase to Luxury Items, Exempts Basic Goods
- Indonesia Limits VAT Increase to Luxury Items Amid Public Outcry
- President Prabowo Sets 12% VAT Increase for Luxury Goods from January 2025
- DPR Honor Council to Summon Lawmaker Over 12% VAT Opposition
- Indonesian Students Protest VAT Increase, Dispersed by Water Cannons in Jakarta
- QRIS and E-Money Transactions Exempt from 12% VAT, Says Government
JAPAN
- Japan Considers Removing JPY 10,000 Consumption Tax Threshold on Imports by 2025
- Japan Consumption Tax Guide for Non-Resident Digital Service Providers
KAZAKHSTAN
PAKISTAN
- Three-Year Jail Term for Failing to Deposit Sales Tax in Pakistan
- FBR Implements Strict Penalties for Sales Tax Return Violations
- FBR Clarifies Extension Process for Sales Tax Return Deadlines
- FBR Mandates Detailed Sales Reporting for Tax Compliance
- Compliance and Record-Keeping Under the Sales Tax Act, 1990
- FBR Mandates NTN or CNIC on Sales Tax Invoices to Curb Evasion
- Overview of Section 21: Managing Tax Compliance and Fraud in Pakistan’s Sales Tax Act
- FBR Advances FMCG Sector Integration with Digital Invoicing System
- FBR Completes Phase-1 of Faceless Customs System, Boosts Efficiency
- FBR Outlines Mandatory Sales Tax Registration Categories for 2024
- Punjab Revenue Authority Expands Single Sales Tax Return to Include More Sectors
- FBR Suspends Four Customs Officials for Violating Civil Servant Rules
- FBR Authorized to Recover Short-Paid Sales Tax Without Prior Notice
- Pakistan Proposes Tax Law Amendments to Enhance Compliance and Risk Management
- FBR Clarifies Joint Liability for Unpaid Taxes in Supply Chain
- PRA Expands Single Sales Tax Return to Oil, Gas, and Microfinance Sectors
- Sales Tax Act 1990 Update: Registered Persons Allowed Input Tax Deductions
- SRB Directs Oil, Gas Firms and MFBs to Use Single Sales Tax Return System
PHILIPPINES
- Philippines Advances Electronic Invoicing for Top Taxpayers, Aims to Enhance Compliance
- Simplified VAT Zero-Rating Certificate Process for PEZA Businesses in Philippines
SINGAPORE
SOUTH KOREA
SRI LANKA
- CFMASL Urges Government to Cut VAT on Salmon to Aid Fishermen
- Sri Lanka to Impose VAT on Foreign Digital Service Providers in 2025
- Sri Lanka – VAT for Non-Resident Providers of Digital Services from 2025
TAIWAN
- Taiwan Proposes VAT Changes for Digital Services by non-residents
- Businesses Urged to Update Tax Software for New Fiscal Year Filings
- Businesses Must Accurately Report Dividend Income for VAT, Says Tax Bureau
TAJIKISTAN
- Tajikistan Implements VAT on Vegetable Oil Sales
- Tajikistan Waives VAT and Customs Duties on Equipment and Special Vehicles
- Tajikistan Reduces VAT on Imported and Domestic Wheat Products
- Tajikistan Waives VAT and Customs Duties on Select Imports
VIETNAM
- Vietnam Extends VAT Discount to Boost Economy and Consumption into 2025
- Massive $183 Million VAT Fraud Ring Busted in Vietnam, 11 Arrested
- Vietnam Continues 8% VAT Rate on Select Goods Until Mid-2025
- Vietnam Government Implements VAT Reduction Until June 30, 2025
- Vietnam’s New VAT Law: Major Updates Effective July 2025
- Vietnam Extends 2% VAT Cut to Boost Economy Until June 2025
EUROPE
EUROPE
- Latest developments on Digital Services Tax: Italy removing threshold, France increasing rate
- Understanding EORI Number: A Beginner’s Guide
- 2025 Updates on VAT and Indirect Taxes: Navigating New Challenges and Opportunities
- EAEU Nations Ink Deal for Unified Customs Transit System
- Everything You Need to Know About VAT in Europe
EUROPEAN COURT OF JUSTICE
- Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours?
- ECJ VAT cases decided in 2024 incl. Case # and name, Articles discussed, Topic, Questions and Decision
- These were your 10 favourite ECJ cases in 2024
- 1047 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
- 1047 ECJ VAT Cases are now available on www.VATupdate.com
- How many ECJ VAT cases raised per EU Member State in 2024?
- Flashback on ECJ cases C-172/96 (First National Bank of Chicago) – VAT on Foreign Exchange Transactions Explained
- EU Court Examines VAT Liability for Digipolis Services in Belgium
- Swedish Court Seeks EU Guidance on Tax Exemption for Independent Group Services
- General Court T-596/24 (CIT Coin Invest) – Questions – Should gold coins be exempted as investment gold?
- General Court T-575/24 (Digipolis) – Questions – VAT Liability for Commissioning…
- The question referred for a preliminary ruling on the power to impose taxes in case of irregularity
- ECJ Case C‑596/23: Implications for EU E-Commerce and Excise Tax Compliance
- Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins
- Roadtrip through ECJ Cases – Focus on Taxable transactions – Barter deals
- EU Court Examines Joint Liability Limits in VAT Fraud Case C-331/23
- Comments on ECJ C-624/23: Fulfilment of substantive and formal prerequisites in the context of the right to deduct VAT
- This is what happened in the ECJ (VAT) in December 2024 – 3 Cases Decided, 2 AG Opinions, 2 New Questions
- Comments on ECJ C-527/23: Clarification on VAT and Transfer Pricing in Weatherford Atlas Gip Case
- Comments on ECJ C-527/23: EU Court Rules on VAT Deduction for Intra-Group Administrative…
- Comments on ECJ C-527/23: Right to deduct VAT within a group of companies
- ECJ case T-596/24: CIT Coint Invest Challenges VAT Exemption Denial for Gold Coins in Austria
- Agenda of the ECJ VAT cases – 2 Hearings till January 24, 2025
- ECJ/General Court VAT Cases – Pending cases
- Comments on ECJ C-248/23: Analysing VAT Implications of Mandatory Industry Levies in…
- Roadtrip through ECJ Cases – Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
- Comments on ECJ C-427/23: Administrative services for VAT refunds do not constitute a service
- Comments on ECJ C-794/23: Indoor playground operator not liable for VAT for incorrect invoices
- Comments on ECJ C-527/23: Weatherford Atlas – VAT Deduction Principles Clarified
- Comments on ECJ C-573/22: Denmark may levy VAT on media contribution
EUROPEAN UNION
- New Computerised Transit System (NCTS): The deployment of the phase 5 is on track
- New Year’s VAT Compliance Resolutions for Businesses in 2025
- EU Updates VAT Rules for Virtual Events Effective January 2025
- SME procedure from 1 January 2025
- 2025 EU VAT Changes: A Guide to the New SME Scheme
- EU VAT Rates 2025: Impact of Pandemic and Ongoing Ukraine War
- European Parliament issues draft report on the Council’s draft directive amending ViDA
- European Standard for Electronic Invoicing Model
- New VAT Regime for Small Enterprises: Exemptions and Simplified Compliance from January 2025
- European Parliament issues draft report regarding ViDA approval
- EU Rules for Distance Selling of Excise Goods to Private Consumers in Member States
- Explanations for the current and future TARIC data (carbon border adjustment mechanism)
- Guidelines of the VAT Committee on the SME scheme
- 30 Arrested in Multi-Million Euro Luxury Car Fraud Scheme Spanning Germany and Spain
- EU Council Allows Hungary to Extend Reverse Charge on Supplies in Insolvency Until 2026
EUROPEAN UNION – ViDA
- ViDA Q&A: Can authorities impose an E-Invoicing mandate for domestic transactions if…
- European Parliament Drafts ViDA Report: VAT Reform and Digital Economy Updates
- EU ViDA Package: Overview of Digital Reporting Requirements and VAT Directive Amendments
- EU Committee Drafts Report on Recent ViDA Reforms Post-Approval
- Driving Tax Innovation in the EU: ViDA Pilot and Digital VAT Certificates
ALBANIA
- Albania’s Digital Fiscalization: A Strategy to Combat Informality and Enhance Tax…
- Albania’s Digital Fiscalization: A Strategy to Combat Informality and Enhance Tax Compliance
AUSTRIA
BELARUS
BELGIUM
- Upcoming VAT Compliance Changes in Belgium
- Belgium Implements New VAT Rules for Small Enterprises, Adapting EU Directives
- Amendments to VAT Regulations: Simplifying Compliance for Small Enterprises and Ensuring EU Alignment
- Updates on Belgium’s VAT Chain, Reduced Rates, and Small Business Scheme for 2025
- Stricter Controls on Cross-Border Transfers of E-Waste Starting January 2025
- Updated VAT Chain: Impact on Regulations and VAT Calendar Effective January 2025
- Belgium SME rules
BOSNIA AND HERZEGOVINA
- Fiscalization/E-Invoicing Law in Federation of Bosnia and Herzegovina
- Bosnia and Herzegovina’s New Fiscal Reform: Modernizing Financial Transactions
- Republic of Srpska’s Tax Administration Publishes Fiscal Error Reporting Guide
BULGARIA
- Bread Prices to Rise by 20% Due to Restored VAT in Kyustendil
- Small Bakeries in Veliko Tarnovo Can’t Afford 20% Bread Price Hike
- Bread Prices Rise in Vratsa Due to VAT Reinstatement, Producers Say
- Bread Prices in Troyan Rise by 20% After VAT Exemption Removal
- Bread Prices in Montana to Rise 20-25% Due to VAT Rate Reinstatement
- Bread Prices in Plovdiv to Rise by 15-22% After VAT Exemption Removal
- Mandatory SAF-T reporting from 2026
- Bulgaria Reinstates 20% VAT on Bread, Flour, and Restaurant Services
- Bulgaria Mandates SAF-T Filing for Businesses Starting 2026
- Draft SAF-T legislation published
CROATIA
- Croatian Parliament Raises VAT Threshold, Adjusts EU Small Business Scheme
- Croatia enacts VAT Act Amendments to Align with EU Directives
CYPRUS
CZECH REPUBLIC
- Czech Republic Publishes Bill to Implement VAT Directive for Small Businesses
- List of Countries for VAT Refund Reciprocity Effective 2025
- Ministry of Finance Releases VAT Refund Reciprocity List
- Czech Republic Senate Approves Key VAT Act Amendments Effective 2025
DENMARK
ESTONIA
- Estonia Maintains €350,000 Threshold for Intrastat Dispatches in 2025
- Estonia’s Finance Minister Criticizes Plan to Lower VAT on Food as Fiscal Waste
- Submission and Payment of VAT for Previous Month under IOSS Scheme
FINLAND
- Unchanged VAT Rates with Reclassifications for Books, Hotels, and More
- Finland Raises Reduced VAT Rate to 14% Starting January 2025
FRANCE
- Understanding VAT for B2B Services in France: Rules and Taxation Locations
- New VAT Exemption Rules for Small Businesses in France
- DGFiP and AIFE Announce Key Updates for E-Invoicing Reform Set for 2026 Implementation
- Recoverable VAT – Summary table
GERMANY
- German B2B invoicing mandate takes effect
- German Businesses to Register Cash Registers via MyElster Starting July 2025
- 2025 Update on VAT-Exempt Aviation Transactions in Germany
- PEM-Zone Revised Origin Rules Effective from 2024: Transition and Application Details
- Consequences of Failed Triangular Transactions in VAT: A Legal Analysis
- Monthly Updated 2024 VAT Conversion Rates Overview According to BMF Directive
- Relief for AWV reporting obligations in international payment transactions
- E-Invoicing: VAT Deduction, Retention Periods, and Audits – Insights from BMF’s Final Directive
- How Germany’s E-invoicing Mandate will Change Your Business in 2025
- E-invoice Exchange Process in Germany
GREECE
- AADE Targets €1.4 Billion VAT Revenue Boost by Reducing Tax Evasion by 2029
- AADE Updates myDATA Platform with Version 1.0.10: Key Changes and New Features
- Untimely Data Linking of esend with myDATA Criticized by POFEΕ
- ELFEE Achaia’s Letter on ESEND and myDATA Data Integration Issues
- Evvia EFEE: Integrating e-send and MyData Data Connections
- Accounting Association of Nafplio-Ermionida Criticizes AADE’s Data Integration Practices
- Retail Sales Data Issues from E-send to MyData Spark Controversy
HUNGARY
- Mandatory E-Invoicing for Electricity and Natural Gas Sectors in Hungary Starting January 2025
- Hungarian Decree Mandates E-Invoices for Energy Traders to Non-Residential Users
- Hungarian electricity and gas suppliers must issue e-invoices
IRELAND
- Ireland Plans Overhaul of Invoicing and VAT Reporting System
- Guidance on VAT Exemption for Management of Special Investment Funds
- VAT Guidelines for Construction Services: Taxation, Rates, and Rules
- VAT Guidelines for Wholesale and Retail Food and Drink
- VAT Treatment Guide for Flat-Rate Scheme Farmers
- VAT Guidelines for Heat Pump Heating Systems Installation and Supply
- Irish Revenue Explains EU VAT Scheme for Small Businesses
ITALY
- Italian Revenue Agency Clarifies VAT on Transfer Pricing Adjustments for Intercompany Transactions
- No VAT Adjustment Needed if Deduction Measure Remains Unchanged
- com’s EUR 94M VAT Case: Compliance Lessons for Global Digital Platforms
- 2026 Delay for Non-Profit VAT Reform and Continued VAT Exemption for Members
- Implementation of Cross-Border VAT Exemption Regime Announced
- 2025 Budget Law Ends VAT Exemption for Agency Training Services
- Expansion of 5% VAT Rate to Alpine Sports Courses in 2025 Budget Law
- New 25% Penalty for Late VAT Payments Starting September 2024
- New VAT Exemption Rules for Professional Studio Transfers in Italy
- New 25% Penalty for Late VAT Advance Payments in Italy from 2024
- Italy Extends Ban on E-Invoices for Healthcare to 2025 Due to GDPR Concerns
- Implementing Reverse Charge for Contracting in Logistics Awaiting EU Council Approval
- Italy Enacts New Decrees to Combat VAT Fraud on Imports
- Between Unjust IVA Deduction and Unfaithful Declaration: Legal Implications
- Deadline for 2024 VAT Advance Payment on December 27
LATVIA
- Fruit, berries and vegetables subject to reduced VAT rate
- Amendments to Latvian VAT Law: Virtual services, SME, …
- Latvia Introduces Updated VAT Registration Guidelines
LITHUANIA
LUXEMBOURG
- New VAT Law: SME Exemptions and EU Compliance
- Guidance on VAT for Luxembourg Directors After CJEU Ruling
MALTA
- Government Announces VAT Exemption on Select Healthcare Products
- Malta’s 2024 VAT Amendment Act: Aligning with EU Standards and Updating Tax Framework
- Malta’s 2024 VAT Amendment Act: Aligning with EU Standards and Updating Tax…
MOLDOVA
NETHERLANDS
- Car Dealer Sentenced for Major VAT Fraud in ‘s-Hertogenbosch Court
- Dutch Court Rules on Contractor’s VAT Disputes and Trust Issues
- Netherlands Revises Tax Penalties for Intra-Community Transaction Reporting Errors
- Dutch Court Evaluates Alleged Tax Abuse in Property Transactions
- Belgian Company’s Tax Evasion Scheme Through Property Transactions Exposed
- Amendment of the Decree on concurrence of transfer tax with VAT
- Amendments to Margin Scheme for Second-Hand Goods
- Tactical management DSO-LV subject to VAT
- Court Rules Tactical Management of DSO-LV as Economic Activity Not Governed by Public Authority
- Changes to Dutch Tax Penalties Effective January 2025
- Exemption for cost-sharing groups applies despite provisions in the Implementing Order
- Compromise leads to deduction of input tax for rental of office and garage
- Changes to VAT Rates Effective January 2025
- Postponement request the day before the hearing is contrary to due process
- Netherlands to Reinstate VAT Fines, Update E-Commerce Rules by 2025
- Dutch Court Upholds VAT Assessments on UK Metal Trader Despite Son’s Acquittal
- Dutch Court Rules on 2013 Tax Assessment Appeal Admissibility and Misuse of Rights
- Amendment of Dutch Tax Decree on Transfer and VAT Overlap Effective January 2025
- Justified additional VAT assessment for unexplained difference with income tax turnover
- Dutch Court Denies VAT Deduction for Flower Stall’s Mixed-Use Expenses
- Legal Dispute Over Misused VAT Number and Import Duties in the Netherlands
- Amendment to the Collection Guidelines 2008: Effective January 1, 2025
- Policy changes for holding companies opens the door to new discussions on VAT recovery on costs
- Supplementary declarations to be submitted within eight weeks
- Knowledge group: training for care volunteers is exempt from VAT
- Decree on European Small Businesses Scheme (UnieKOR) published
- Deduction of input tax rightly refused: invoices do not meet requirements
NORWAY
- Norway’s 2025 Tax Changes: VAT Rates Unchanged, Detailed Overview Released
- Extension of VAT Benefits for Battery Electric Passenger Vehicles in Norway
POLAND
- VAT regulations on deposits for bottles and cans need to be improved
- What changes will be introduced in KSeF?
- 2025 Updates on Polish VAT System: Legislative Changes and SME Exemptions
- Legal Aid Among Police Units Not Subject to VAT
- Poland Extends Reduced VAT Rates Until March 2025, Official Gazette Reports
- Polish Government Adopts VAT Rate Changes and Tax Law Amendments
- New VAT Rules for Streaming Services Effective January 2025
- Invoicing in 2025: Beyond KSeF, Embracing Digitalization and Automation
- X Spółka z o.o. Expands Job Placement Services to Asian Markets
- New VAT Declaration Forms VAT-8 and VAT-9M Starting April 2025
PORTUGAL
- All you need to know about SAF-T in Portugal
- Portugal Delays Mandatory SAF-T Submission to 2027, Extends QES Deadline
ROMANIA
- New SAF-T Reporting Obligations for Non-Resident VAT Taxpayers in Romania: What You Need to…
- VAT reporting & E-Invoicing obligations
- Amended law brings optional printing of fiscal receipts to customers in Romania in certain cases
- New legislative changes regarding RO e-Invoice, RO e-VAT, excise duties and RO e-Transport
RUSSIA
- Government Reduces VAT Rate on Expanded List of Agricultural Seeds
- New Electronic Notification Forms for VAT Exemptions Approved
- Russia’s FNS Approves VAT Exemption Notification Forms
- Russia’s FNS Approves Registry Form for Zero VAT Rate Confirmation
- New VAT Declaration Form and Submission Guidelines Approved for 2025
- Russia Approves Products for 10% VAT Rate, Effective January 2025
SERBIA
- Serbian Ministry of Finance Releases New VAT Rulebook on Digital Services
- Serbia’s New Rulebook on VAT Electronic Invoicing: Key Procedures and Codes
- Serbia publishes amended E-Invoicing Law
SLOVAKIA
- Guidelines on Reporting Data from Correction Invoices for Recurring Electricity Supplies 2024
- Slovak Republic VAT guide 2025
- FAQs on Applying VAT Rates for Accommodation Services from 2025
- New VAT Rates for New Year’s Eve and New Year 2025 in Bratislava
- Understanding eKasa Compliance for Entrepreneurs in Slovakia
- Slovakia Amends VAT Refund Rules for Internationally Privileged Individuals
- Revolutionizing Tax Compliance in Slovakia with Mandatory e-Invoicing
- New VAT Reporting Obligation for Entrepreneurs in Slovakia Effective January 1, 2025
- Ministry of Finance Proposes Mandatory Electronic Invoicing Bill
SLOVENIA
- Changes in VAT Rates for Sugary Drinks in Slovenia
- Changes in VAT Identification Number Application Form DDV-P2 Effective 2025
- Slovenia to Impose 22% VAT on Sugary Drinks from January 2025
- Draft law on amendments to the law on fiscal verification of invoices
SPAIN
- Spain Implements New VAT Group Regime for Corporate Groups Starting 2025
- Veri*factu Regulation: SII Compliance and Software Marketing
- Spain’s Supreme Court Clarifies VAT Taxable Base for Related Party Transactions
- Spain’s TEAC Ruling on VAT Deductibility for Mixed-Use Leased Vehicles
- Key VAT-Related Measures in Recent Spanish Legislation
- Import VAT and Late Customs Declaration: Penalties Under Article 27 LGT
TURKEY
- Turkey Updates Special Consumption Tax Rates on Fuels and Chemicals, Effective Immediately
- Turkey Adjusts Tax Valuation Rates impacting Tax Penalties Effective January 2025
- Increase VAT Refund Threshold to TRY 130,700 for 2025
- Turkey Rolled Out Enhanced e-Invoice and e-Waybill System
- Turkey Raises VAT Refund Threshold to 130,700 Lira for 2025, Official Gazette Reports
- Turkey Increases VAT Refund Threshold to TRY 130,700 for 2025
- Turkey Raises Fuel Tax by 6%, Below Inflation Rate: Finance Minister Simsek
- Turkey Implements 1% Withholding Tax on E-Commerce Payments from 2025
- New Presidential Decree 9126 Sets VAT Rates for Medical Foods and Medicines
- Turkey Sets New Tax Rates for Alcoholic Beverages and Hookah Tobacco
UKRAINE
- Who Must Register the Adjustment Calculation for VAT-Exempt Transactions?
- Ukraine’s Risky VAT Payers in November 2024: DPS Reports and Changes
- How to Report Negative VAT Values in Table 1 of Appendix 2 in VAT Declarations
- Handling VAT on Self-Produced Goods Write-Offs: What You Need to Know
- How to Correctly Fill Out Amendment 2 for VAT Declarations: DPS Examples
- Annulment of VAT Registration for Reorganizing Entities in Ukraine
- Annual VAT Recalculation for 2024: Essential Details from the Editorial Team
UNITED KINGDOM
- HMRC Guidance: Check if you must register for VAT if you receive private school fees
- VAT Implementation on Private School Fees and Its Impact on Education Funding
MIDDLE EAST
ISRAEL
- VAT Rate Increase to 18% from January 1, 2025
- Israel’s VAT Rate to Increase to 18% Starting January 2025
SAUDI ARABIA
- Saudi Arabia further extends tax amnesty initiative until 30 June 2025
- ZATCA Extends Fine Cancellation and Financial Penalty Exemption Initiative Until June 2025
- Fines Cancellation and Penalty Exemption Guide
- ZATCA Announces Eighteenth Wave of Taxpayers for Phase 2 E-Invoicing Mandate
UNITED ARAB EMIRATES
- FTA Issues Decision No. 8 of 2024 on VAT Return Error Corrections
- FTA Releases Raqeeb User Guide for Reporting Tax Violations and Evasion
- Federal Tax Authority Issues VAT Return Error Correction Guidelines
- Mechanism for Correction of Error or Omission in the Tax Return Submitted to the Federal Tax…
- UAE’s Tax Policies on Virtual Assets
- UAE Expands VAT Refund Scheme to Include Online Purchases for Tourists
- UAE Pioneers to Introduce the First VAT Refund System for E-Commerce Purchases
- FTA and Planet Introduce New VAT Refund System for Tourists’ E-commerce Purchases
- New Compilation on UAE VAT: A Comprehensive Resource for Understanding Tax…
- Preparing for the E-Invoicing Era in the UAE: Challenges Businesses Need to Address