Indirect-tax changes announced in September 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.

• United Arab Emirates · E-invoicing UAE sets the scope of mandatory e-invoicing in Ministerial Decision No. 243 of 2025 In force
• United Arab Emirates · E-invoicing UAE sets its e-invoicing phases: AED 50m+ businesses must go live by 1 January 2027 In force
• Pakistan · E-invoicing · effective 2025-11-01 Pakistan sets its final e-invoicing deadlines: 1 November to 31 December 2025 (S.R.O. 1852(I)/2025) In force
• India · Rate change · effective 2025-09-22 India exempts individual life and health insurance policies from GST In force
• India · Rate change · effective 2025-09-22 India moves GST to two main rates, 5% and 18%, plus a 40% de-merit rate In force
• Thailand · Rate change · effective 2025-10-01 Thailand's Royal Decree 799 keeps the 7% VAT rate to 30 September 2026 In force
• Bolivia · E-invoicing · effective 2026-04-01 Bolivia extends the online-invoicing transition for taxpayer groups 9 to 12 to 31 March 2026 (RND 102500000036) In force
• Poland · E-invoicing · effective 2026-02-01 Poland fixes the KSeF start at 1 February 2026 for large taxpayers and 1 April 2026 for everyone else In force