Indirect-tax changes announced in December 2023

This is part of a retrospective archive, compiled on Nov 11, 2026 from official gazettes and tax-authority notices. It was not published as a weekly issue at the time. Each change links to its record with the official source.

• South Korea · Digital services · effective 2024-01-01 South Korea imposes a 1% additional tax on foreign e-service suppliers and intermediaries that miss simplified VAT registration In force
• France · E-invoicing · effective 2026-09-01 France postpones mandatory B2B e-invoicing to September 2026, and to September 2027 for SMEs In force
• France · Threshold · effective 2025-01-01 France rewrites the VAT franchise en base and opens it to EU-established small businesses from 2025 In force
• Italy · Rate change · effective 2024-01-01 Italy raises VAT on period products, nappies and infant formula from 5% to 10% from 1 January 2024 In force
• Italy · Threshold · effective 2024-02-01 Italy raises the tourist VAT-refund minimum purchase to EUR 70 from 1 February 2024 In force
• Antigua and Barbuda · Rate change · effective 2024-01-01 Antigua and Barbuda raises the ABST rate from 15% to 17% In force
• Belgium · Rate change · effective 2024-01-01 Belgium extends 6% VAT on demolition and rebuilding to owner-occupied homes nationwide from 1 January 2024 In force
• Belgium · Rate change · effective 2024-01-01 Belgium extends 6% VAT on residential heat pumps to the end of 2024 and drops solar panels In force
• Republic of the Congo · Rate change · effective 2024-01-01 Congo-Brazzaville overhauls its VAT law for 2024: 18% general rate, 5% reduced rate and a FCFA 100 million threshold In force
• Ghana · Rate change · effective 2024-01-01 Ghana imposes a 5% flat VAT rate on commercial rent and estate-developer sales and taxes non-life insurance (Act 1107) In force
• Portugal · E-invoicing · effective 2025-01-01 Portugal extends the SME transition for B2G e-invoicing to 31 December 2024 in the 2024 State Budget In force
• Portugal · Rate change · effective 2024-01-01 Portugal moves juices, nectars and sparkling waters served in catering to the 13% intermediate VAT rate from 2024 In force
• Uzbekistan · Update · effective 2024-04-01 Uzbekistan ends VAT exemptions for medical and veterinary services and medicines from 1 April 2024 In force
• Zimbabwe · Compliance · effective 2023-12-29 Zimbabwe makes failing to issue a fiscal tax invoice a criminal offence (VAT Act section 63A) In force
• Zimbabwe · Registration · effective 2024-01-01 Zimbabwe sets the compulsory VAT registration threshold at US$25,000 from 1 January 2024 In force
• Zimbabwe · Rate change · effective 2024-01-01 Zimbabwe repeals domestic zero-rating of basic goods from 1 January 2024 (SI 248 of 2023) In force
• Angola · Rate change · effective 2023-12-28 Angola revises its VAT Code: 7% simplified regime, Kz 25 million and Kz 350 million turnover bands, and new exemptions In force
• Spain · Rate change · effective 2024-01-01 Spain extends its 0% and 5% food VAT rates to 30 June 2024 and keeps 10% VAT on some energy (RDL 8/2023) In force
• Vietnam · Rate change · effective 2024-01-01 Vietnam cuts VAT from 10% to 8% for the first half of 2024 (Decree 94/2023/NĐ-CP) In force
• Kenya · E-invoicing · effective 2024-03-31 Kenya gives non-VAT-registered businesses until 31 March 2024 to onboard to eTIMS without penalties In force
• Morocco · Rate change · effective 2024-01-01 Morocco legislates its 2024–2026 VAT rate convergence to two rates, 20% and 10% In force
• Austria · Rate change · effective 2024-01-01 Austria applies 0% VAT to small photovoltaic systems from 2024, later cut short to 1 April 2025 In force
• Brazil · Rate change · effective 2026-01-01 Brazil amends its Constitution to replace ICMS, ISS, PIS and COFINS with the IBS and CBS dual VAT In force
• Benin · Rate change · effective 2024-01-01 Benin extends the TVA and customs exemption for electric and hybrid motorcycles to their spare parts from 1 January 2024 In force
• Côte d'Ivoire · Rate change · effective 2024-01-01 Côte d’Ivoire narrows the VAT exemption for natural foods to a list of staples In force
• Côte d'Ivoire · Digital services · effective 2024-01-01 Côte d’Ivoire stops treating online platform services as exports for VAT refunds In force
• Côte d'Ivoire · Rate change · effective 2024-01-01 Côte d’Ivoire makes VAT mandatory for public transport companies under the real regime In force
• Ireland · Rate change · effective 2023-10-11 Ireland extends the 9% VAT rate on electricity and gas to 31 October 2024 In force
• Ireland · Rate change · effective 2024-01-01 Ireland cuts the flat-rate farmer addition from 5% to 4.8% for 2024 In force
• Ireland · Threshold · effective 2024-01-01 Ireland raises its VAT registration thresholds to €80,000 for goods and €40,000 for services In force
• Czech Republic · Rate change · effective 2024-01-01 Czech Republic exempts books from VAT with the right to deduct from 1 January 2024 In force
• Czech Republic · Rate change · effective 2024-01-01 Czech Republic merges its 10% and 15% VAT rates into a single 12% reduced rate from 2024 In force
• Greece · Rate change · effective 2024-01-01 Greece brings short-term rentals into VAT from 1 January 2024 for companies and owners of three or more properties In force
• Poland · Rate change · effective 2024-04-01 Poland ends the temporary 0% VAT rate on basic food on 31 March 2024, returning it to 5% In force
• Spain · E-invoicing · effective 2023-12-07 Spain approves the Veri*factu invoicing-software regulation (Real Decreto 1007/2023) In force
• United States — Florida · Rate change · effective 2023-12-01 Florida cuts the state sales tax on commercial rent from 5.5% to 4.5% In force