{"id":988551,"date":"2025-10-07T16:18:32","date_gmt":"2025-10-07T16:18:32","guid":{"rendered":"https:\/\/www.taxdesk.com\/uncategorized\/october2025_roundup\/"},"modified":"2026-02-25T13:25:09","modified_gmt":"2026-02-25T13:25:09","slug":"october2025_roundup","status":"publish","type":"post","link":"https:\/\/www.taxdesk.com\/zh\/october2025_roundup\/","title":{"rendered":"October: VAT and sales tax round-up"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<ul style=\"line-height: 150%; font-size: 13px;\">\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Angola<\/strong>: <span style=\"font-weight: normal;\">real-time e-invoicing reporting updates. <em>Effective 15 Septemb<span style=\"font-family: Arial, sans-serif;\">er 2025<\/span><\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Anguilla:<\/strong> <span style=\"font-weight: normal;\">13% GST introduced on a wide range of services. <em>Effective 1 August 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5 style=\"line-height: 115%;\"><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Brazil<\/strong>: <span style=\"font-weight: normal;\">proposed 7% levy on turnover of large digital platforms; <em>effective 180 days after publication if adopted<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Canada (Quebec):<\/strong> <span style=\"font-weight: normal;\">no-show restaurant fees subject to GST, HST, and QST. <em>Effective 17 July 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Chile:<\/strong> <span style=\"font-weight: normal;\">marketplace deemed supplier rules and VAT on low-value B2C imports. <em>Effective 25 October 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Costa Rica<\/strong>: <span style=\"font-weight: normal;\">launch of TRIBU-CR tax system postponed to 6 October 2025<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Croatia<\/strong>: <span style=\"font-weight: normal;\">Intrastat thresholds set at \u20ac450k (arrivals) and \u20ac300k (dispatches). <em>Effective 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>\u6377\u514b\u5171\u548c\u56fd\uff1a <\/strong><span style=\"font-weight: normal;\">unpaid purchase VAT must be adjusted after six months from 1 January 2025; updated NACE codes apply from January 2026<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Ecuador:<\/strong> <span style=\"font-weight: normal;\">the 12-day annual limit on temporary VAT reductions for tourism services removed. <em>Effective 14 July 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Estonia<\/strong>: <span style=\"font-weight: normal;\">combined VAT and ESL return forms. <em>From January 2025 reporting<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>EU:<\/strong> <span style=\"font-weight: normal;\">IOSS scheme enhanced with stricter requirements for non-EU suppliers and intermediaries. <em>Effective 14 August 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>France<\/strong>: <span style=\"font-weight: normal;\">VAT rate cut on solar installations. <em>Effective 1 October 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Germany<\/strong>: <span style=\"font-weight: normal;\">new VAT rules clarify treatment of virtual events from 2025; restaurant VAT set to return to 7% from January 2026<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>India<\/strong>: <span style=\"font-weight: normal;\">GST rates consolidated to 18% and 5% (phased). <em>Effective 22 September 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Ireland<\/strong>: <span style=\"font-weight: normal;\">temporary 9% VAT on gas\/electricity ends; standard rate applies. <em>Effective 1 October 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Italy<\/strong>: <span style=\"font-weight: normal;\">logistics reverse charge rules expanded with transitional regimes; consolidated VAT law expected 2026<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Kazakhstan<\/strong>: <span style=\"font-weight: normal;\">from 1 August 2025, a 12% VAT applies to ChatGPT subscriptions unless a valid VAT number is provided<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Latvia<\/strong>: <span style=\"font-weight: normal;\">B2G e-invoicing mandatory (B2B to follow in 2026). <em>Effective 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Pakistan<\/strong>: <span style=\"font-weight: normal;\">phased e-invoicing mandate rollout. <em>Effective 1 September 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Romania<\/strong>: <span style=\"font-weight: normal;\">VAT registration threshold rises to RON 395,000. <em>Effective 1 September 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Saudi Arabia<\/strong>:<span style=\"font-weight: normal;\"> 18th wave of e-invoicing mandate. <em>Effective 31 August 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Switzerland<\/strong>: <span style=\"font-weight: normal;\">consultation opened on extending the special 3.8% hotel VAT rate until 2035 (current expiry 2027)<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Taiwan<\/strong>: <span style=\"font-weight: normal;\">businesses making zero-rated supplies may change to monthly VAT returns only once per year<\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>US: <\/strong><span style=\"font-weight: normal;\">De Minimis Exemption ended 29 August 2025; all imports now subject to tariffs<\/span><\/span><\/h5>\n<ul style=\"font-size: 13px;\">\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Illinois (US)<\/strong>: <span style=\"font-weight: normal;\">sales tax threshold changes. <em>Effective 1 January 2026<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Maine (US)<\/strong>:<span style=\"font-weight: normal;\"> sales tax extended to digital &amp; streaming services. <em>Effective 1 January 2026<\/em><\/span><\/span><\/h5>\n<\/li>\n<li style=\"line-height: 125%;\">\n<h5><span style=\"font-family: Arial, sans-serif; color: #506363;\"><strong>Washington DC (US)<\/strong><span style=\"font-weight: normal;\">: sales tax rise. <em>Effective 1 October 2025<\/em><\/span><\/span><\/h5>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Angola: real-time e-invoicing reporting updates. Effective 15 September 2025 Anguilla: 13% GST introduced on a wide range of services. Effective&#8230;<\/p>","protected":false},"author":1,"featured_media":989512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[58,62,56],"media-type":[63],"services":[53],"solutions-for":[59],"class_list":["post-988551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-e-commerce","tag-newsletter","tag-vat","media-type-newsletter","services-vat","solutions-for-e-commerce"],"_links":{"self":[{"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/posts\/988551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/comments?post=988551"}],"version-history":[{"count":1,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/posts\/988551\/revisions"}],"predecessor-version":[{"id":989219,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/posts\/988551\/revisions\/989219"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/media\/989512"}],"wp:attachment":[{"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/media?parent=988551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/categories?post=988551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/tags?post=988551"},{"taxonomy":"media-type","embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/media-type?post=988551"},{"taxonomy":"services","embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/services?post=988551"},{"taxonomy":"solutions-for","embeddable":true,"href":"https:\/\/www.taxdesk.com\/zh\/wp-json\/wp\/v2\/solutions-for?post=988551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}