Indirect-tax changes announced in July 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.

• Chile · Digital services · effective 2025-10-25 Chile’s SII sets VAT filing rules for remote sellers of low-value goods and digital platforms In force
• Greece · E-invoicing · effective 2025-07-28 Greece writes mandatory B2B e-invoicing into law, leaving scope and start dates to a later decision (Law 5222/2025) In force
• Greece · Registration · effective 2025-01-01 Greece adopts the EU SME VAT scheme: EUR 10,000 domestic exemption, open to EU businesses under EUR 100,000 In force
• Greece · Rate change · effective 2025-07-28 Greece cuts VAT on imported works of art and on artists’ own sales to 6% (Law 5222/2025) In force
• European Union · Digital services · effective 2028-07-01 EU makes the seller or marketplace liable for import VAT on low-value distance sales from 1 July 2028 Enacted
• Romania · Rate change · effective 2025-08-01 Romania raises standard VAT to 21% and merges its reduced rates into 11% from 1 August 2025 In force
• Fiji · Rate change · effective 2025-08-01 Fiji cuts its standard VAT rate from 15% to 12.5% from 1 August 2025 In force
• Bhutan · Rate change · effective 2026-01-01 Bhutan sets GST at 5% and fixes 1 January 2026 as the start date In force
• Chile · Registration · effective 2025-10-25 Chile’s SII sets how foreign sellers of low-value goods and digital platforms register for IVA from 25 October 2025 In force
• Estonia · Rate change · effective 2025-07-18 Estonia repeals the Security Tax Act, cancelling the planned 2029 return of VAT to 22% and keeping the 24% rate In force
• Vietnam · Compliance · effective 2025-07-01 Vietnam issues the implementing decree for its new VAT Law: non-cash payment needed for input VAT from VND 5 million (Decree 181/2025/NĐ-CP) In force