Indirect-tax changes announced in November 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.
- Italy · Registration · effective 2025-01-01 Italy opens its VAT franchise to small businesses from other EU countries from 1 January 2025 In force
- Saudi Arabia · E-invoicing · effective 2025-08-31 ZATCA sets e-invoicing Wave 18: Fatoora integration by 31 August 2025 for revenue above SAR 2 million In force
- Hungary · Compliance · effective 2025-01-01 Hungary extends the domestic reverse charge to gas sold between dealers from 1 January 2025 In force
- Serbia · E-invoicing · effective 2025-01-01 Serbia rewrites electronic VAT recording in SEF from 1 January 2025 In force
- Vietnam · Rate change · effective 2025-07-01 Vietnam adopts a new VAT Law, No. 48/2024/QH15, in force from 1 July 2025 In force
- Vietnam · Digital services · effective 2025-07-01 Vietnam’s VAT Law 48/2024/QH15 makes foreign e-commerce and digital-platform suppliers VAT taxpayers In force
- Poland · Rate change · effective 2025-01-01 Poland sets a separate margin-scheme VAT rate for works of art, collectibles and antiques from 2025 In force
- Poland · Registration · effective 2025-01-01 Poland opens its small-business VAT exemption to sellers established in other EU Member States from 2025 In force
- Poland · Registration · effective 2025-01-01 Poland taxes virtually streamed B2C events where the consumer is established from 2025 In force
- Israel · E-invoicing · effective 2025-01-01 Israel ends the allocation-number pilot and lowers the threshold to NIS 20,000 for 2025 In force
- Costa Rica · E-invoicing · effective 2025-09-01 Costa Rica moves electronic invoices to version 4.4, mandatory from 1 September 2025 In force
- Chile · Compliance · effective 2024-12-01 Chile’s SII sets how non-resident providers file and pay VAT on form F129 In force
- China · E-invoicing · effective 2024-12-01 China rolls out fully digitalised e-invoices (e-fapiao) nationwide from 1 December 2024 In force
- Ireland · Rate change · effective 2024-10-02 Ireland extends the 9% VAT rate on electricity and gas to 30 April 2025 In force
- Ireland · Rate change · effective 2025-01-01 Ireland raises the flat-rate farmer addition from 4.8% to 5.1% for 2025 In force
- Ireland · Rate change · effective 2025-01-01 Ireland cuts VAT on heat pump supply and installation to 9% In force
- Ireland · Threshold · effective 2025-01-01 Ireland raises its VAT registration thresholds to €85,000 for goods and €42,500 for services In force
- Philippines · Rate change · effective 2024-11-27 Philippines zero-rates local purchases "directly attributable" to exporters with 70% export sales (CREATE MORE Act, RA 12066) In force
- Isle of Man · Rate change · effective 2024-11-06 Isle of Man re-pegs the residential caravan VAT zero rate to any BS 3632 version since 2005, in SD 2024/0238 In force
- India · E-invoicing · effective 2025-04-01 India extends the 30-day e-invoice reporting limit to taxpayers with AATO of INR 10 crore and above In force
- Saudi Arabia · E-invoicing · effective 2025-07-31 ZATCA sets e-invoicing Wave 17: Fatoora integration by 31 July 2025 for revenue above SAR 2.5 million In force