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Angola: real-time e-invoicing reporting updates. Effective 15 September 2025
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Anguilla: 13% GST introduced on a wide range of services. Effective 1 August 2025
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Brazil: proposed 7% levy on turnover of large digital platforms; effective 180 days after publication if adopted
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Canada (Quebec): no-show restaurant fees subject to GST, HST, and QST. Effective 17 July 2025
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Chile: marketplace deemed supplier rules and VAT on low-value B2C imports. Effective 25 October 2025
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Costa Rica: launch of TRIBU-CR tax system postponed to 6 October 2025
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Croatia: Intrastat thresholds set at €450k (arrivals) and €300k (dispatches). Effective 2025
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Czech Republic: unpaid purchase VAT must be adjusted after six months from 1 January 2025; updated NACE codes apply from January 2026
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Ecuador: the 12-day annual limit on temporary VAT reductions for tourism services removed. Effective 14 July 2025
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Estonia: combined VAT and ESL return forms. From January 2025 reporting
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EU: IOSS scheme enhanced with stricter requirements for non-EU suppliers and intermediaries. Effective 14 August 2025
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France: VAT rate cut on solar installations. Effective 1 October 2025
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Germany: new VAT rules clarify treatment of virtual events from 2025; restaurant VAT set to return to 7% from January 2026
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India: GST rates consolidated to 18% and 5% (phased). Effective 22 September 2025
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Ireland: temporary 9% VAT on gas/electricity ends; standard rate applies. Effective 1 October 2025
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Italy: logistics reverse charge rules expanded with transitional regimes; consolidated VAT law expected 2026
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Kazakhstan: from 1 August 2025, a 12% VAT applies to ChatGPT subscriptions unless a valid VAT number is provided
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Latvia: B2G e-invoicing mandatory (B2B to follow in 2026). Effective 2025
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Pakistan: phased e-invoicing mandate rollout. Effective 1 September 2025
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Romania: VAT registration threshold rises to RON 395,000. Effective 1 September 2025
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Saudi Arabia: 18th wave of e-invoicing mandate. Effective 31 August 2025
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Switzerland: consultation opened on extending the special 3.8% hotel VAT rate until 2035 (current expiry 2027)
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Taiwan: businesses making zero-rated supplies may change to monthly VAT returns only once per year
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US: De Minimis Exemption ended 29 August 2025; all imports now subject to tariffs
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Illinois (US): sales tax threshold changes. Effective 1 January 2026
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Maine (US): sales tax extended to digital & streaming services. Effective 1 January 2026
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Washington DC (US): sales tax rise. Effective 1 October 2025
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- Tags: e-commerce, Newsletter, VAT