Indirect-tax changes announced in January 2025
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 · E-invoicing · effective 2025-04-01 Italy's FatturaPA specifications v1.9 add TD29 and RF20, usable from 1 April 2025 In force
- Saudi Arabia · E-invoicing · effective 2025-10-31 ZATCA sets e-invoicing Wave 20: Fatoora integration by 31 October 2025 for revenue above SAR 1.5 million In force
- Guyana · Rate change · effective 2025-01-29 Guyana zero-rates electricity generators, farm machinery, poultry pens and veterinary supplies from 29 January 2025 In force
- Hungary · Threshold · effective 2025-01-01 Hungary raises the VAT small-business exemption threshold to HUF 18 million for 2025 In force
- Brazil · Rate change · effective 2026-01-01 Brazil enacts Lei Complementar 214/2025, instituting the IBS, CBS and Imposto Seletivo In force
- India · Rate change · effective 2025-01-16 India raises GST on old and used vehicles under the margin scheme, including EVs, from 12% to 18% In force
- Philippines · Digital services · effective 2025-02-01 BIR sets the timetable for VAT on digital services: register within 60 days, VAT after 120 (RR No. 3-2025) In force
- Estonia · Rate change · effective 2025-07-01 Estonia raises its standard VAT rate from 22% to 24% from 1 July 2025 under the Security Tax Act In force
- Switzerland · Rate change · effective 2025-01-01 Switzerland moves menstrual hygiene products to the reduced VAT rate from 1 January 2025 In force
- Switzerland · Digital services · effective 2025-01-01 Switzerland makes electronic platforms the deemed VAT supplier of goods from 1 January 2025 In force
- Estonia · Rate change · effective 2025-01-01 Estonia raises VAT on accommodation to 13% and on press publications to 9% from 1 January 2025 In force
- European Union · Registration · effective 2025-01-01 EU opens the small-business VAT exemption to businesses from other Member States from 1 January 2025 In force
- European Union · Rate change · effective 2025-01-01 EU VAT rates directive: the last measures of Directive 2022/542 apply from 1 January 2025 In force
- St Kitts and Nevis · Rate change · effective 2025-01-01 Saint Kitts and Nevis cuts standard VAT from 17% to 13% for 1 January to 30 June 2025 In force
- Netherlands · Registration · effective 2025-01-01 Netherlands opens its small-business VAT exemption (KOR) to EU businesses from 1 January 2025 In force
- United States — Kansas · Rate change · effective 2025-01-01 Kansas ends its state sales tax on food, cutting the rate from 2% to 0% In force