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Changes to International VAT Rates in 2019

Below you will find a list of all key changes to national VAT and Goods & Services tax rates from around the world that have been implemented since the turn of the year.

Bahrain

– Introduced a 5% VAT regime to the area, more detailed information on this is available here.

China

– Continue to cut tax rates, reducing VAT from 16% to 13% for general taxpayers.

Croatia

– Cuts VAT rate on e-books to 5%.

European Union

– Introduces a €10,000 threshold for compliance with destination VAT and rates on e-services reported through MOSS returns.

– Revised VAT treatment of vouchers.

Greece

– Introduces e-invoices on transactions between private sector businesses and the government.

Ireland

– Increased VAT on tourism services to 13.5%.

– Decreased VAT due on e-books and digital publications to 9%.

Italy

– Extends SdI invoice reporting to include B2B and B2C transactions, continuing their pledge from 2018 to not raise VAT rates.

Lithuania

– Cuts VAT rate on books to 5%.

Malta

– Cuts VAT rate on e-books to 5% following their decision to allow to VAT grouping in June 2018.

Netherlands

– Increases ‘reduced VAT’ rate to 9%.

Norway

– Cuts VAT on e-books to zero.

Portugal

– Introduces e-invoices on business to government transactions.

Russia

– Increases standard VAT rate from 18% to 20%.

– Increases ‘reduced’ rate from 15.25% to 16.67%.

– Imposes VAT on B2B e-services provided from foreign countries as we previously disclosed.

Slovakia

– Cuts hotel and accommodation VAT rate to 10%.

Switzerland

– Changes distance selling VAT registration threshold to CHF100,000 of worldwide income.

Turkey

– Increases VAT on e-books to 18%.

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