Indirect-tax changes announced in December 2024

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 2025-01-01 Indonesia applies the 12% VAT rate in full only to luxury goods under PMK 131/2024, from 1 January 2025 In force
• Italy · Compliance · effective 2025-01-01 Italy targets VAT reverse charge at labour-intensive logistics contracts, with an interim client-pays option In force
• South Korea · Rate change · effective 2025-01-01 South Korea exempts animal blood for treatment, prevention or diagnosis from VAT from 1 January 2025 In force
• Vietnam · Rate change · effective 2025-01-01 Vietnam extends the 8% VAT rate to 30 June 2025 (Decree 180/2024/NĐ-CP) In force
• Angola · Rate change · effective 2025-01-01 Angola cuts VAT on industrial equipment sold or imported by its manufacturer to 5% for 2025, on AGT approval In force
• Republic of the Congo · E-invoicing · effective 2025-01-01 Congo-Brazzaville makes its certified e-invoicing system (SFEC) mandatory in the 2025 Finance Law In force
• Republic of the Congo · Rate change · effective 2025-01-01 Congo-Brazzaville exempts solar-panel imports by startups and inputs for bottling water and butane from VAT in 2025 In force
• Cape Verde · Rate change · effective 2025-01-01 Cabo Verde exempts imports of electric vehicles and charging equipment from VAT in 2025 In force
• Cape Verde · Rate change · effective 2025-01-01 Cabo Verde exempts imports of health-sector goods from VAT during 2025 In force
• Peru · Rate change · effective 2025-01-01 Peru extends the special IGV rate for small restaurants and hotels: 8% in 2025 and 2026, 12% in 2027 In force
• Saudi Arabia · E-invoicing · effective 2025-09-30 ZATCA sets e-invoicing Wave 19: Fatoora integration by 30 September 2025 for revenue above SAR 1.75 million In force
• Algeria · Compliance · effective 2025-01-01 Algeria taxes property developers’ sales on collection of the price: TVA taxable event changed by Loi de finances 2025 In force
• Algeria · Compliance · effective 2025-01-01 Algeria sets filing deadlines for TVA credit refund claims in new CTCA Article 50 quinquies In force
• Algeria · Rate change · effective 2025-01-01 Algeria keeps the reduced TVA rate on tourism, hotel and travel services until 31 December 2027 In force
• China · Rate change · effective 2026-01-01 China adopts the Value-Added Tax Law, in force from 1 January 2026 In force
• Croatia · Threshold · effective 2025-01-01 Croatia raises its PDV small-business threshold from €40,000 to €60,000 from 2025 In force
• Uzbekistan · Compliance · effective 2025-01-01 Uzbekistan lets real-time customs data confirm exports for VAT zero-rating, backdated to 1 December 2023 In force
• Uzbekistan · Update · effective 2025-01-01 Uzbekistan exempts sales of state property, including vacant non-agricultural land, from VAT from 1 January 2025 In force
• South Africa · Registration · effective 2025-01-01 South Africa removes the VAT exit charge for persons deregistered only by the enterprise proviso (xiii) In force
• South Africa · Rate change · effective 2025-04-01 South Africa treats the bank's return on a mudaraba as an exempt financial service for VAT In force
• South Africa · Rate change · effective 2025-01-01 South Africa narrows VAT residence so services to foreign subsidiaries managed from South Africa can be zero-rated In force
• Burkina Faso · E-invoicing · effective 2025-01-01 Burkina Faso requires large and medium taxpayers to issue only certified electronic invoices from 1 January 2025 In force
• Burkina Faso · Rate change · effective 2025-01-01 Burkina Faso exempts aviation spirit and jet fuel from TVA from 1 January 2025 In force
• Burkina Faso · Rate change · effective 2025-01-01 Burkina Faso cuts TVA on domestic air transport to the 10% reduced rate from 1 January 2025 In force
• Burkina Faso · Digital services · effective 2025-01-01 Burkina Faso brings e-commerce platform sales into TVA and makes platform operators collect it from 1 January 2025 In force
• Burkina Faso · Rate change · effective 2025-01-01 Burkina Faso extends the TVA exemption for meat to locally produced frozen meat from 1 January 2025 In force
• Cameroon · Rate change · effective 2025-01-01 Cameroon exempts locally produced flours from VAT In force
• Czech Republic · Threshold · effective 2025-01-01 Czech Republic moves VAT registration to a calendar-year test with a new CZK 2,536,500 ceiling In force
• Luxembourg · Threshold · effective 2025-01-01 Luxembourg raises its VAT franchise threshold from EUR 35,000 to EUR 50,000 and opens it to EU businesses from 2025 In force
• Côte d'Ivoire · E-invoicing Côte d’Ivoire extends the electronic standardised invoice (FNE) obligation to every TVA taxpayer Enacted
• Côte d'Ivoire · Rate change · effective 2025-01-01 Côte d’Ivoire abolishes two VAT exemptions: deep-water oil purchases and CGA fees In force
• Netherlands · Rate change · effective 2026-01-01 Netherlands raises VAT on accommodation (logies) from 9% to 21% from 1 January 2026 In force
• Netherlands · Rate change · effective 2026-01-01 Netherlands enacts a move of culture, sport, media, books and accommodation from 9% to 21% VAT from 2026 (Belastingplan 2025) In force
• Malta · Registration · effective 2025-01-01 Malta opens its small-enterprise VAT exemption to businesses established elsewhere in the EU In force
• Malta · Rate change · effective 2025-01-01 Malta takes women's sanitary items off the 5% VAT list to make way for a zero rate In force
• Malta · Rate change · effective 2025-01-01 Malta zero-rates female sanitary products and cancer-care medical accessories In force
• Ukraine · Update · effective 2024-12-30 Ukraine widens the import-VAT and duty exemption for drone, demining and remote-weapon components from 30 December 2024 In force
• Azerbaijan · Rate change · effective 2025-01-01 Azerbaijan exempts locally made buses and bus spare-part imports from VAT for 8 years from 2025 In force
• Belize · E-invoicing · effective 2025-01-01 Belize writes electronic invoicing into the GST Act: e-invoices must be authorised by the Tax Administration from 1 January 2025 In force
• Argentina · Invoice rules · effective 2025-01-01 Argentina phases in VAT itemisation on consumer receipts: large companies from 1 January 2025, everyone else from 1 April 2025 In force
• Belarus · Digital services · effective 2025-01-01 Belarus extends VAT registration for foreign e-services and distance sellers to all foreign-state taxpayers from 1 January 2025 In force
• Kenya · Rate change · effective 2024-12-27 Kenya exempts transfers of a going concern and adds fertilizer, pest-control and ethanol exemptions to the VAT First Schedule In force
• Kenya · Compliance · effective 2024-12-27 Kenya allows relief for VAT credits stranded by the 2022 rate cuts and drops the 90/10 input tax de minimis rule In force
• Kenya · Rate change · effective 2024-12-27 Kenya moves fertilizers and agricultural pest control products from zero-rated to VAT-exempt In force
• Norway · Rate change · effective 2025-07-01 Norway cuts VAT on water and wastewater services from 25% to the 15% reduced rate In force
• Canada · Rate change · effective 2024-12-14 Canada zero-rates children's goods, restaurant food and drinks for a GST/HST holiday from 14 December 2024 to 15 February 2025 In force
• Taiwan · Threshold · effective 2025-01-01 Taiwan raises small-business tax thresholds to NT$100,000 and NT$50,000 a month from 1 January 2025 In force
• Ecuador · Rate change · effective 2025-01-01 Ecuador keeps its general IVA rate at 15% for 2025 (Decreto Ejecutivo 470) In force
• Slovenia · Rate change · effective 2025-01-01 Slovenia moves drinks with added sugar or sweeteners from 9.5% to the 22% VAT rate from 1 January 2025 In force
• Slovenia · Threshold · effective 2025-01-01 Slovenia raises its small-business VAT threshold from €50,000 to €60,000 from 1 January 2025 In force
• Slovenia · Registration · effective 2026-01-01 Slovenia introduces optional VAT groups under ZDDV-1O, available from 1 January 2026 In force
• Finland · Rate change · effective 2025-01-01 Finland moves most 10% VAT items to the 14% reduced rate from 1 January 2025 In force
• Guatemala · Threshold · effective 2025-04-09 Guatemala sets the IVA small-taxpayer ceiling at 125 monthly minimum wages (Decreto 31-2024) In force
• Germany · Threshold · effective 2025-01-01 Germany raises the Kleinunternehmer VAT thresholds to EUR 25,000 and EUR 100,000 from 2025 In force
• Greece · Rate change · effective 2024-12-05 Greece extends the suspension of VAT on new buildings to 31 December 2025 In force
• Armenia · Rate change · effective 2025-01-01 Armenia sets a 1% turnover-tax rate for listed high-tech activities from 2025 to 2031 In force
• United States — Louisiana · Digital services · effective 2025-01-01 Louisiana extends its sales tax to digital products from 1 January 2025 In force
• United States — Louisiana · Rate change · effective 2025-01-01 Louisiana raises its state sales tax rate from 4.45% to 5% from 1 January 2025 In force
• Estonia · Registration · effective 2025-01-01 Estonia adopts the EU SME scheme: small businesses can use VAT exemptions in other Member States from 1 January 2025 In force