Indirect-tax changes announced in February 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.

• European Union · Invoice rules EU replaces the paper VAT exemption certificate for diplomats and international bodies with an electronic one Enacted
• South Korea · Compliance · effective 2025-07-01 South Korea requires app-market operators to report brokered domestic sales to the NTS from 1 July 2025 In force
• Saudi Arabia · E-invoicing · effective 2025-11-30 ZATCA sets e-invoicing Wave 21: Fatoora integration by 30 November 2025 for revenue above SAR 1.25 million In force
• Philippines · E-invoicing · effective 2025-03-14 BIR mandates electronic invoicing for e-commerce, large taxpayers and CAS users (RR No. 11-2025) In force
• France · Rate change · effective 2025-08-01 France moves electricity and gas subscriptions from 5.5% to the 20% VAT rate from 1 August 2025 In force
• France · Threshold · effective 2025-03-01 France's 2025 finance law cuts the VAT franchise en base to a single €25,000 threshold from 1 March 2025 In force
• Indonesia · Rate change · effective 2025-02-04 Indonesia restates its special VAT bases and fixed VAT amounts for the 12% rate in PMK 11/2025 In force
• Indonesia · Rate change · effective 2025-01-01 Indonesia renews government-borne VAT on new homes for 2025 under PMK 13/2025 In force