Indirect-tax changes announced in January 2024
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.
- Dominican Republic · E-invoicing · effective 2024-01-15 Dominican Republic: national large taxpayers must issue e-CF from 15 January, 15 March or 15 May 2024 under Ley 32-23 In force
- Italy · Compliance · effective 2024-01-01 Italy raises the minimum periodic VAT payment from EUR 25.82 to EUR 100 from 2024 In force
- United Kingdom · Rate change · effective 2024-02-01 UK extends the VAT zero rate to water source heat pumps, home batteries and smart diverters In force
- Isle of Man · Rate change · effective 2024-01-01 Isle of Man zero-rates reusable period underwear from 1 January 2024 In force
- Bolivia · E-invoicing · effective 2024-07-01 Bolivia requires a seventh group of taxpayers to invoice online from 1 July 2024 (RND 102400000002) In force
- Switzerland · Rate change · effective 2024-01-01 Switzerland raises VAT to 8.1% standard, 2.6% reduced and 3.8% accommodation from 1 January 2024 In force
- Germany · Rate change · effective 2024-01-01 Germany returns restaurant and catering food to the 19% VAT rate from 1 January 2024 In force
- Estonia · Rate change · effective 2024-01-01 Estonia raises its standard VAT rate from 20% to 22% from 1 January 2024 In force
- European Union · Compliance · effective 2024-01-01 EU tax authorities start pooling payment-provider data in CESOP from 1 January 2024 In force
- European Union · Compliance · effective 2024-01-01 EU sets the technical rules for CESOP, the central payment-data system, from 1 January 2024 In force
- European Union · Compliance · effective 2024-01-01 EU payment service providers must keep and report records of cross-border payments from 1 January 2024 In force
- Israel · E-invoicing · effective 2024-05-05 Israel starts invoice allocation numbers at a NIS 25,000 threshold for 2024 In force
- Italy · E-invoicing · effective 2024-01-01 Italy extends mandatory e-invoicing to all flat-rate (forfettario) taxpayers from 1 January 2024 In force
- Luxembourg · Rate change · effective 2024-01-01 Luxembourg VAT rates return to 17%, 14% and 8% on 1 January 2024 as the temporary cut expires In force
- Romania · E-invoicing · effective 2024-01-01 Romania makes RO e-Factura reporting compulsory for B2B invoices from 1 January 2024 In force
- Singapore · Rate change · effective 2024-01-01 Singapore raises its GST rate from 8% to 9% on 1 January 2024 In force
- United States — Kansas · Rate change · effective 2024-01-01 Kansas cuts the state sales tax on food from 4% to 2% In force