Indirect-tax changes announced in November 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.
- Guatemala · Compliance · effective 2025-11-29 Guatemala sets 30- and 60-business-day deadlines for SAT to resolve IVA refunds (Decreto 17-2025) In force
- Russia · Rate change · effective 2026-01-01 Russia raises its standard VAT rate from 20% to 22% from 1 January 2026 In force
- Kenya · E-invoicing · effective 2025-12-31 Kenya sets 31 December 2025 as the enforcement date for fuel retailers on the eTIMS Fuel Station System In force
- Cyprus · Rate change · effective 2026-01-01 Cyprus extends its zero VAT rate on baby milk, nappies, hygiene products, fresh vegetables and fruit through 2026 (K.D.P. 337/2025) In force
- Hungary · Threshold · effective 2026-01-01 Hungary raises the VAT small-business exemption threshold to HUF 20 million from 2026 In force
- Hungary · Rate change · effective 2026-01-01 Hungary cuts VAT on beef and bovine offal from 27% to 5% from 1 January 2026 In force
- Cambodia · Rate change · effective 2026-01-01 Cambodia makes the state bear VAT on six domestically produced basic foods from 2026 to the end of 2028 In force
- Georgia · Rate change · effective 2026-01-01 Georgia exempts supplies and imports of investment gold from VAT from 1 January 2026 In force
- Georgia · Rate change · effective 2026-01-01 Georgia restates its real-estate VAT exemption to cover supplies made until 1 January 2029 In force
- Greece · Rate change · effective 2026-01-01 Greece cuts VAT rates by 30% on small North Aegean, Samothrace and Dodecanese islands from 1 January 2026 In force
- Greece · Rate change · effective 2026-01-01 Greece extends the suspension of VAT on new buildings to 31 December 2026 In force
- Netherlands · Rate change · effective 2026-01-01 Netherlands keeps 9% VAT on culture, media, sport and books, cancelling the 2026 increase (Stb. 2025, 339) In force
- France · Threshold · effective 2025-03-01 France restores the €85,000 and €37,500 VAT franchise en base ceilings retroactively from 1 March 2025 In force