Indirect tax changes
One citable page per confirmed change — what changed, when it bites, and the official source that proves it. 335 changes across 113 jurisdictions, drawn from Last Week in Taxes. For what takes effect next, month by month, see the compliance calendar.
Dated by announcement, not by when the rule takes effect. Only changes carrying a recorded announcement date are plotted; the rest are counted beside the total but left off the grid rather than parked on the day we happened to publish them. Systematic scanning began in April 2026, so earlier weeks are sparse because coverage was starting up, not because nothing changed.
Select a day to see what was recorded.
- DR Congo cuts certified-invoicing VAT groups C and G to 5% and adds two 1% groups Rate change
- Sweden cuts VAT on food to 6%, but eat-in restaurant service stays at 12% Rate change
- South Africa raises its VAT registration threshold to R2.3 million, residents and foreign digital suppliers alike Threshold
- South African schools leave the VAT system, backdated to January Rate change
- Samoa ends TIMS compliance extensions and starts enforcing fiscal-invoice penalties Compliance
- Uganda waives tax, penal tax and interest outstanding as at 30 June 2016 Compliance
- Malta clarifies the VAT exemption for sports betting and casino gambling from 1 October 2026 Update
- South Africa defines e-invoices in the VAT Act E-invoicing
- Uganda raises the VAT registration threshold to UGX 250 million Threshold
- Fiji introduces a 5% Tourism Services Tax from 1 September 2026 Rate change
- Danish books stay at 25% VAT; the zero-rating is re-tabled for 2027 Rate change
- Mauritius spares small and B2B-only foreign digital suppliers Digital services
- Mauritius exempts e-books and zero-rates salt and post Update
- Mauritius raises excise and brings marketplaces into digital-services VAT Rate change
- Tanzania exempts mining framework-agreement construction supplies from VAT, until production starts Update
- Tanzania swaps a VAT Act section 11 proviso for a condition the Minister can set by Gazette order Compliance
- Tanzania revises its VAT exemption schedule for pet food, fishing yarn, aircraft parts and cotton garments Update
- Correction: Tanzania's VAT withholding rate is 3% on goods and 6% on services, not 15% and 12% Compliance
- Vietnam replaces its e-invoicing circular and adds a consumer reward for reporting missing invoices E-invoicing
- Burundi cuts the compulsory VAT registration threshold to FBU 25 million Threshold
- Oman dates the first Fawtara e-invoicing rollout and defers the rest to legislation E-invoicing
- Congo-Brazzaville moves the SFEC e-invoicing go-live to 1 August 2026 E-invoicing
- Spain phases down its fuel duty cut and lets the temporary 10% energy VAT rate lapse Rate change
- Tanzania deems the digital marketplace operator the supplier of electronic services Digital services
- Tanzania exempts imports of LPG smart meters and EV charging stations from VAT Update
- Tanzania splits VAT withholding at 15% on goods and 12% on services, with a new monthly statement Compliance
- Botswana's new VAT Act makes electronic tax invoices mandatory E-invoicing
- Botswana prescribes what a tax invoice must show Invoice rules
- Malaysia exempts TIA-i fees from service tax and ends the non-reviewable contract relief Compliance
- GSTN moves the AATO correction window to July Compliance
- The UAE opens its e-invoicing pilot, with the mandate six months out E-invoicing
- Sri Lanka taxes non-resident digital services at 18% Digital services
- Colorado’s retail delivery fee rises to 31 cents Update
- Illinois municipalities revive the 1% grocery tax locally Rate change
- Vietnam issues Decree 254/2026/ND-CP detailing e-invoice and e-document rules E-invoicing
- Malta requires "EXP" before the VAT number on fiscal receipts issued by article 11 exempt SMEs Invoice rules
- Bolivia opens a route to cancel fiscal documents after the day-9 deadline Compliance
- Denmark proposes a 0% VAT rate on books Rate change
- The UAE ties input-tax recovery to checking who you bought from Compliance
- Czech GFŘ confirms no input-VAT clawback for donating unsellable goods Compliance
- Isle of Man cuts VAT on domestic electricity from 5% to 0% from 1 October 2026 Rate change
- Malaysia confirms 6% service tax on rental and leasing from 1 January 2026 Rate change
- Malaysia treats joint lessors as separate persons for the service tax threshold Registration
- Egypt cuts the VAT refund wait to three months for small Law 6/2025 enterprises Compliance
- Egypt lets factories suspend VAT on machinery until industrial use is proven Update
- Egypt adds a specific EGP 20 per-1,000-cubic-foot tax on natural gas Rate change
- Egypt cuts VAT to 5% on production machinery and medical devices Rate change
- EU revises the OSS/IOSS VAT return for ViDA, in two waves: 2027 and 2028 Compliance
- France abolishes the Portail Public de Facturation E-invoicing
- France sets the technical standards accredited e-invoicing platforms must meet E-invoicing
- Hungary enacts the M-sheet reprieve it announced in June Invoice rules
- Austria lets customs force cash collection of import VAT on suspicion of a tax offence Compliance
- Ukraine drafts a bill to apply VAT to marketplace parcels from EUR 0, removing the EUR 150 exemption Threshold
- DGFiP revises its book VAT-rate doctrine after the Conseil d'État annuls its audiobook-narrator guidance Rate change
- DRAFT: South Africa proposes letting a Budget VAT-rate announcement take effect for 12 months before Parliament confirms it Rate change
- The UAE sets the conditions for keeping accounting records electronically Compliance
- Luxembourg's Projet de loi n° 8815 reaches the Chamber of Deputies for domestic B2B e-invoicing E-invoicing
- Georgia replaces its lists of VAT-exempt medical and pharmaceutical imports Update
- Bolivia extends the RNC product-homologation deadline for e-invoicing to 30 October 2026 E-invoicing
- Poland's Sejm gives first reading to the bill ending the EUR 150 import VAT exemption Update
- Brazil fixes the mandatory CBS/IBS start date for each electronic fiscal document type E-invoicing
- Cyprus's VAT return deadline for the period ended 30 June 2026 moves to 20 August 2026 Compliance
- South Korea's tax invoice field renaming would apply from 1 July 2027, detailed proposal confirms Invoice rules
- South Korea proposes renaming two tax invoice date fields Invoice rules
- South Korea proposes ending reverse-charge VAT for a foreign corporation's own domestic branch invoices Compliance
- Iceland’s 11% fuel VAT expires on 1 September 2026 Rate change
- Cuba resets excise rates on vehicle sales in convertible currency Rate change
- Hungary requires receipt-level data reporting to NAV from 1 September 2026 Compliance
- Hungary puts a 27% to 5% firewood VAT cut out for public consultation Rate change
- Cuba exempts non-state wholesale imports destined for state retail from Sales Tax Update
- Cuba sets a 5% Sales Tax rate for "Mercado del Barrio" retail goods Rate change
- Uganda publishes an EFRIS e-invoicing duty for twelve sectors, backdated to July 2025 E-invoicing
- Mauritania requires non-resident digital-service suppliers and platforms to register for VAT Digital services
- Mauritius extends e-invoicing to businesses over MUR 40 million from 1 September 2026 E-invoicing
- Brazil opens a September window for Simples Nacional companies to choose how they pay CBS and IBS in 2027 Compliance
- DRAFT: Germany would end automatic VAT-group formation and require a declaration instead Registration
- DRAFT: Germany would extend the marketplace deemed-supplier fiction to Schwellenerwerber Registration
- Hungary zero-rates prescription-only medicines from 1 September 2026 Rate change
- Poland's 8% fuel VAT rate applies only from 17 to 31 August 2026 Rate change
- Brazil sets the 2026 compliance-program rules for its new IBS/CBS tax Compliance
- Bolivia lets taxpayers change regime and taxpayer type online, and adds QR-verifiable NIT certificates Registration
- Mauritius criminalises non-compliance with VAT Act section 28(2) Compliance
- Mauritius raises the VAT Act penalty ceiling from Rs200,000 to Rs500,000 Compliance
- Mauritius penalises deferred import VAT declared in the wrong period Compliance
- Mauritius doubles the maximum fine for e-invoicing offences E-invoicing
- Mauritius puts a daily price on not issuing fiscal invoices Compliance
- Mauritian hotels must pay half their VAT in foreign currency Compliance
- Mauritius exempts management-licence services to the global business sector Rate change
- Mauritius zero-rates postal services on publication Rate change
- Mauritius adds a three-month backstop to the time of supply Invoice rules
- Türkiye zeroes diesel ÖTV for the rest of August, then phases it back in monthly through January 2027 Rate change
- Hungary sets 15 September 2026 for a firewood VAT cut to 5% — not yet enacted Rate change
- Azerbaijan requires non-resident digital service providers to register from September 2026, and they self-remit VAT Digital services
- Mauritius zero-rates e-books in the Finance Act 2026 — and never enacted the salt VAT relief Rate change
- Mauritius brings online-marketplace commission into its digital-services VAT regime Digital services
- Mauritius enacts its foreign digital-services VAT easing — on two different dates Digital services
- Mauritius cuts the window for claiming missed input VAT from 36 months to 24 Compliance
- 7 Sept 2026 California district sales tax rates change on 1 October 2026 — and LA County's tax code changes with them Enacted · Rate change effective 1 Oct 2026
- 7 Sept 2026 Eleven Georgia counties change their sales tax rate on 1 October 2026 Enacted · Rate change effective 1 Oct 2026
- 5 Sept 2026 Türkiye extends monthly tax reporting to hosting and social network providers In force · Compliance effective 5 Sept 2026
- 3 Sept 2026 Taiwan places sales of virtual assets and stablecoins outside business tax In force · Compliance effective 3 Sept 2026
- 2 Sept 2026 Zambia's Smart Invoice spec now requires customer phone and email during reward campaigns In force · E-invoicing effective 2 Sept 2026
- 1 Sept 2026 Hungary cuts VAT on firewood from 27% to 5% from 15 September 2026 Enacted · Rate change effective 15 Sept 2026
- 31 Aug 2026 Brazil adds NF-e/NFC-e group YC to carry split-payment linkage data Enacted · E-invoicing effective 5 Oct 2026
- 31 Aug 2026 SUNAT extends penalty relief for electronic sales and purchase register breaches under SIRE In force · Compliance effective 31 Aug 2026
- 30 Aug 2026 Malaysia raises the e-Invoice exemption threshold from RM1 million to RM3 million In force · Threshold effective 30 Aug 2026
- 28 Aug 2026 Italy can now assess VAT automatically when the annual return is never filed In force · Compliance effective 28 Aug 2026
- 27 Aug 2026 Uruguay resets its fresh-meat VAT collection-at-source regime, effective 1 September 2026 In force · Compliance effective 1 Sept 2026
- 26 Aug 2026 Dominican Republic makes e-CF exclusive for Grandes Locales and Medianos from 1 November Enacted · E-invoicing effective 1 Nov 2026
- Angola 1
- Argentina 3
- Armenia 4
- Austria 2
- Azerbaijan 2
- Bangladesh 8
- Belarus 1
- Belgium 2
- Bhutan 2
- Bolivia 6
- Botswana 6
- Brazil 10
- Burkina Faso 1
- Burundi 1
- Canada 2
- Chad 1
- Chile 3
- Croatia 2
- Cuba 3
- Cyprus 4
- Czech Republic 2
- Denmark 3
- Dominican Republic 2
- DR Congo 3
- Ecuador 1
- Egypt 5
- El Salvador 1
- Eswatini 1
- Ethiopia 1
- European Union 2
- Fiji 1
- Finland 1
- France 7
- Gabon 1
- Georgia 1
- Germany 2
- Ghana 1
- Gibraltar 1
- Greece 1
- Guatemala 1
- Guernsey 1
- Hungary 8
- Iceland 2
- India 5
- Ireland 2
- Isle of Man 2
- Israel 1
- Italy 3
- Jamaica 1
- Japan 1
- Kazakhstan 3
- Kenya 6
- Kosovo 2
- Latvia 1
- Lesotho 1
- Liberia 2
- Lithuania 1
- Luxembourg 2
- Madagascar 1
- Malawi 2
- Malaysia 11
- Maldives 1
- Malta 2
- Mauritania 1
- Mauritius 17
- Mexico 2
- Moldova 3
- Montenegro 1
- Morocco 2
- Nepal 3
- Nigeria 1
- North Macedonia 1
- Norway 2
- Oman 2
- Pakistan 2
- Paraguay 1
- Peru 5
- Philippines 2
- Poland 5
- Portugal 2
- Qatar 2
- Republic of the Congo 3
- Romania 2
- Russia 3
- Rwanda 1
- Saint Kitts and Nevis 1
- Samoa 1
- Saudi Arabia 3
- Serbia 2
- Sierra Leone 2
- Slovakia 3
- Slovenia 1
- South Africa 7
- South Korea 3
- Spain 3
- Sri Lanka 8
- Sudan 1
- Sweden 3
- Switzerland 2
- Taiwan 2
- Tanzania 10
- Thailand 2
- Türkiye 3
- Uganda 4
- Ukraine 1
- United Arab Emirates 11
- United Kingdom 5
- United States 19
- Uruguay 1
- Uzbekistan 2
- Vietnam 6
- Zambia 1
- Zimbabwe 2
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