Indirect-tax changes announced in November 2023
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.
- Hungary · Rate change · effective 2024-01-01 Hungary aligns its dental VAT exemption with the EU Directive from 1 January 2024 In force
- Hungary · Rate change · effective 2024-01-01 Hungary moves all dessert-type cheese products to the 18% VAT rate from 1 January 2024 In force
- Hungary · E-invoicing · effective 2024-01-01 Hungary launches eÁFA, NAV's draft VAT return system, from 1 January 2024 In force
- Hungary · Rate change · effective 2024-01-01 Hungary exempts licensed patient transport from VAT from 1 January 2024 In force
- Hungary · Compliance · effective 2024-01-01 Hungary rewrites the construction reverse-charge declaration rule from 1 January 2024 In force
- Hungary · Registration · effective 2025-01-01 Hungary implements the EU cross-border SME VAT exemption scheme from 1 January 2025 In force
- Denmark · Compliance · effective 2024-07-01 Denmark sets 1 July 2024 and 1 January 2025 as the start of mandatory digital bookkeeping for annual-report companies (BEK nr. 1342/2023) In force
- Kenya · E-invoicing · effective 2024-01-01 Kenya pre-fills VAT returns from January 2024 and disallows input VAT not validated through eTIMS In force
- Indonesia · Rate change · effective 2023-11-01 Indonesia makes the government bear VAT on new homes up to Rp 5 billion under PMK 120/2023 In force
- Cyprus · Rate change · effective 2023-12-01 Cyprus zero-rates fresh meat and fresh vegetables from 1 December 2023 to 31 May 2024 (K.D.P. 360/2023) In force
- Saudi Arabia · E-invoicing · effective 2024-06-01 ZATCA sets e-invoicing Wave 9: Fatoora integration from 1 June 2024 for revenue above SAR 30 million In force
- Isle of Man · Rate change · effective 2023-10-09 Isle of Man zero-rates medicines supplied under a patient group direction from 9 October 2023 to 31 March 2027 In force
- Italy · Compliance · effective 2024-01-01 Italy requires payment service providers to record and report cross-border payment data for CESOP from 2024 In force
- Colombia · E-invoicing · effective 2023-11-02 Colombia's DIAN rewrites the e-invoicing framework and adopts Technical Annex 1.9 (Resolución 165 de 2023) In force