Indirect-tax changes announced in December 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.
- Indonesia · Rate change · effective 2026-01-01 Indonesia gives 100% government-borne VAT on new homes up to Rp 5 billion for all of 2026 under PMK 90/2025 In force
- Moldova · Threshold · effective 2026-01-01 Moldova raises the VAT registration threshold to MDL 1.5 million In force
- Trinidad and Tobago · Rate change · effective 2026-01-01 Trinidad and Tobago caps EV zero-rating at TTD 400,000 and zero-rates farm inputs from 1 January 2026 In force
- Vietnam · Compliance · effective 2026-01-01 Vietnam drops the seller-paid condition for VAT refunds and sets agricultural-product rules (Decree 359/2025/NĐ-CP) In force
- Bulgaria · Threshold · effective 2026-01-01 Bulgaria sets its VAT registration threshold at EUR 51,130 and adopts the EU small-business scheme from 1 January 2026 In force
- Italy · Compliance · effective 2026-01-01 Italy's 2026 Budget Law sets the VAT base of barter transactions at the total costs of the supplies In force
- Portugal · E-invoicing · effective 2026-01-01 Portugal extends the SME transition for B2G e-invoicing to 31 December 2026 in the 2026 State Budget In force
- Portugal · E-invoicing · effective 2026-01-01 Portugal keeps accepting PDF invoices as electronic invoices until 31 December 2026 In force
- Portugal · Compliance · effective 2026-01-01 Portugal delays the SAF-T (PT) accounting file to 2027 periods, first filed in 2028 In force
- Mexico · Digital services · effective 2026-01-01 Mexico requires digital service platforms to give the SAT online access to their transaction data In force
- China · Compliance · effective 2026-01-01 China issues the VAT Law Implementation Regulations (State Council Order No. 826), in force from 1 January 2026 In force
- Germany · Rate change · effective 2026-01-01 Germany permanently cuts VAT on restaurant and catering food to 7% from 1 January 2026 In force
- Ireland · Rate change · effective 2025-10-08 Ireland extends the 9% VAT rate on electricity and gas to 31 December 2030 In force
- South Korea · Compliance · effective 2026-01-01 South Korea raises the additional tax on fake tax invoices from 3% to 4% from 1 January 2026 In force
- Côte d'Ivoire · Rate change · effective 2026-01-01 Côte d’Ivoire makes factoring operations expressly subject to TVA from 1 January 2026 In force
- Côte d'Ivoire · Rate change · effective 2026-01-01 Côte d’Ivoire ends four TVA exemptions for jute, sisal, animal feed and fertiliser inputs from 1 January 2026 In force
- Cameroon · E-invoicing Cameroon writes a real-time taxation regime with e-invoicing into its tax code Enacted
- Cameroon · Compliance · effective 2026-01-01 Cameroon makes VAT on goods due when an advance payment is received In force
- Croatia · Compliance · effective 2026-01-01 Croatia moves the PDV return deadline from the 20th to the last day of the following month In force
- Jersey · Compliance · effective 2026-01-01 Jersey moves GST penalties onto the civil penalty regime of the Revenue Administration Law from 1 January 2026 In force
- Albania · Compliance · effective 2026-01-29 Albania auto-files missed VAT returns, sets cash limits and mandates POS terminals (Law 79/2025) In force
- Ghana · Rate change · effective 2026-01-01 Ghana abolishes the 1% COVID-19 Health Recovery Levy from 1 January 2026 In force
- Ghana · Rate change · effective 2026-01-01 Ghana replaces its VAT Act with Act 1151: a single 15% rate, no flat-rate schemes, and NHIL and GETFund recoupled from 1 January 2026 In force
- Australia · Rate change · effective 2026-01-01 Australia makes services funded under the Disability Services and Inclusion Act 2023 GST-free, backdated to 2024 In force
- Serbia · E-invoicing · effective 2026-04-01 Serbia widens e-invoicing to some retail sales and delays the SEF pre-filled VAT return In force
- Ukraine · Update · effective 2025-12-26 Ukraine extends the import-VAT exemption for energy equipment to 1 January 2029 and adds complete wind turbines In force