Indirect-tax changes announced in March 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.
- Saudi Arabia · E-invoicing · effective 2024-10-01 ZATCA sets e-invoicing Wave 10: Fatoora integration from 1 October 2024 for revenue above SAR 25 million In force
- Japan · Registration · effective 2024-10-01 Japan ends the JCT small-business exemption for foreign corporations with JPY 10 million capital that start business in Japan In force
- Japan · Digital services · effective 2025-04-01 Japan makes designated platforms liable for consumption tax on foreign sellers' B2C digital services from 1 April 2025 In force
- Germany · E-invoicing · effective 2025-01-01 Germany mandates domestic B2B e-invoicing: receipt from 2025, issue from 2027 and 2028 In force
- France · E-invoicing · effective 2026-09-01 France aligns its e-invoicing decree on the 1 September 2026 start, and 2027 for SMEs In force
- Croatia · Rate change · effective 2024-04-01 Croatia extends its 5% PDV rate on gas, heating and firewood to 31 March 2025 In force
- Sri Lanka · Rate change · effective 2024-01-01 Sri Lanka raises its standard VAT rate from 15% to 18% from 1 January 2024 In force
- Sri Lanka · Threshold · effective 2024-01-01 Sri Lanka lowers its VAT registration threshold to LKR 60 million a year from 1 January 2024 In force
- Laos · Rate change · effective 2024-03-19 Laos restores its standard VAT rate to 10% from 7% by Presidential Decree No. 003 of 19 March 2024 In force
- Ecuador · Rate change · effective 2024-04-01 Ecuador raises its general IVA rate from 13% to 15% from 1 April 2024 (Decreto Ejecutivo 198) In force
- Isle of Man · Threshold · effective 2024-04-01 Isle of Man raises the VAT registration threshold to £90,000 from 1 April 2024 In force
- United States — Indiana · Threshold · effective 2024-01-01 Indiana drops the 200-transaction test from its remote-seller nexus rule In force
- Ecuador · Rate change · effective 2024-04-01 Ecuador raises its general IVA rate to 13% and lets the President set it anywhere from 13% to 15% In force
- United States — Wyoming · Threshold · effective 2024-07-01 Wyoming drops the 200-transaction test from its remote-seller nexus rule In force
- United Kingdom · Threshold · effective 2024-04-01 UK raises the VAT registration threshold to £90,000 and deregistration to £88,000 In force
- Eurasian Economic Union · Digital services · effective 2024-03-04 EAEU applies destination VAT to cross-border electronic services between member states from 4 March 2024 In force
- Denmark · E-invoicing · effective 2025-01-01 Denmark sets the requirements for non-registered digital bookkeeping systems, including Nemhandel and Peppol e-invoicing, from 1 January 2025 (BEK nr. 205/2024) In force