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