VAT changes tracker — rates, thresholds and mandates

Upcoming changes

No future-dated change is recorded right now.

2026

1. 01 Sept 2026France

   E-invoicing mandate: all businesses must be able to receive electronic invoices.

2. 01 Feb 2026Poland

   KSeF structured e-invoicing becomes mandatory for large taxpayers.

3. 01 Jan 2026Brazil

   Tax reform transition begins: CBS and IBS start replacing PIS/COFINS/ICMS/ISS.

2025

1. 01 May 2025South Africa

   Proposed increase to 15.5% withdrawn; rate stays at 15%.

2. 01 Jan 2025Austria

   EU SME cross-border exemption scheme available to Austrian businesses.

3. 01 Jan 2025Belgium

   Small business threshold raised to €25,000 under the EU SME scheme.

4. 01 Jan 2025Finland

   Domestic small business threshold set at €20,000; EU SME scheme threshold €15,000 for cross-border use.

5. 01 Jan 2025Germany

   Kleinunternehmer threshold raised to €25,000 (prior year) / €100,000 (current year).

6. 01 Jan 2025Germany

   B2B e-invoicing receipt obligation starts for all domestic businesses.

7. 01 Jan 2025Hungary

   Alanyi adómentesség threshold raised to HUF 18,000,000 for domestic supplies.

8. 01 Jan 2025Ireland

   Registration thresholds raised to €85,000 (goods) / €42,500 (services).

9. 01 Jan 2025Netherlands

   KOR extended to cross-border EU use under the SME scheme.

10. 01 Jan 2025Slovakia20% → 23%

    Standard VAT rate increased from 20% to 23%.

11. 01 Jan 2025Spain

    Temporary 0% rate on basic foodstuffs ended; rates returned to normal levels.

12. 01 Jan 2025Sweden

    Registration threshold raised to SEK 120,000.

2024

1. 01 Sept 2024Finland24% → 25.5%

   Standard VAT rate increased from 24% to 25.5%.

2. 01 Apr 2024United Kingdom

   Registration threshold raised from £85,000 to £90,000.

3. 01 Jan 2024Czech Republic

   Two reduced rates (10% and 15%) merged into a single 12% reduced rate.

4. 01 Jan 2024Estonia20% → 22%

   Standard VAT rate increased from 20% to 22%.

5. 01 Jan 2024Italy

   Regime forfettario ceiling confirmed at €85,000.

6. 01 Jan 2024Latvia

   Registration threshold raised to €50,000 domestically.

7. 01 Jan 2024Luxembourg16% → 17%

   Temporary 2023 rate cut reversed; standard rate back from 16% to 17%.

8. 01 Jan 2024Malta

   New 12% reduced rate introduced for selected services.

9. 01 Jan 2024Romania

   e-Factura mandatory for all B2B transactions.

10. 01 Jan 2024Singapore8% → 9%

    GST rate increased from 8% to 9%.

11. 01 Jan 2024Switzerland7.7% → 8.1%

    Standard VAT rate increased from 7.7% to 8.1%.

2023

1. 01 Oct 2023Japan

   Qualified Invoice System (インボイス制度) introduced.

2. 10 Jul 2023Turkey18% → 20%

   Standard VAT rate increased from 18% to 20%.

3. 01 Jan 2023Bulgaria

   Registration threshold raised to BGN 100,000.

4. 01 Jan 2023Croatia

   Euro adoption; thresholds converted from HRK to EUR.

2021

1. 01 Jan 2021Kenya14% → 16%

   Covid-era 14% rate reverted to 16%.

2020

1. 01 Feb 2020Nigeria5% → 7.5%

   VAT rate increased from 5% to 7.5%.

2018

1. 21 Jun 2018United States

   South Dakota v. Wayfair: economic nexus replaces physical presence for sales tax.