What changed, and what is coming
This tracker lists VAT and GST changes that took effect during 2026, and changes announced for 2027 and later, for the countries on this site. It covers rates, registration thresholds and e-invoicing. We checked it against tax authority, adviser and specialist sources in October 2026.
Plans can change before they become law, and entries marked as proposed, draft or pending are not in force. Confirm any change with the tax authority before you rely on it.
Key Dates Ahead
The nearest changes to plan for
- 29 November 2026, Switzerland: a referendum on raising the standard rate to 8.5% from 2028.
- 31 December 2026, Vietnam: the temporary 8% rate ends unless it is extended.
- 31 December 2026, Mexico: the 8% border-region stimulus is due to end, with continuation proposed.
- 1 January 2027, Peru: the special rate for small restaurants and hotels rises from 10.5% to 15%.
- 1 January 2027, Germany: B2B e-invoice issuing becomes mandatory above EUR 800,000 turnover.
- 1 January 2027, Brazil: CBS replaces PIS and COFINS.
- 1 January 2027, UAE: e-invoicing begins for businesses with revenue of AED 50 million or more.
- 1 April 2027, United Kingdom: the 0% rate on installed energy-saving materials ends, and the reverse charge becomes limited to VAT-registered buyers.
- 1 July 2028, EU: the single EU VAT registration expands under ViDA, and member states may start the platform rules early.
VAT Changes by Country (2026 and Beyond)
59 entries, A to Z
| Country | Change | Source |
|---|---|---|
| 🇦🇺 Australia | Commonwealth agencies: about 30% of invoices via Peppol from 1 Jul 2026, automated send and receive by Dec 2026; B2B stays voluntary | Source |
| 🇦🇹 Austria | New 4.9% rate on basic foods from 1 July 2026; 0% on menstrual products and contraceptives from 1 Jan 2026 | Source |
| 🇧🇪 Belgium | Hotels and campsites 6% to 12% and pesticides 12% to 21% from 1 March 2026; Peppol B2B e-invoicing from 1 Jan 2026; 2027 reform to 22%/9% reported dropped Oct 2026, unresolved | Source |
| 🇧🇷 Brazil | CBS replaces PIS/COFINS from 1 Jan 2027; TCU calculated an 11.3% CBS reference rate on 28 Oct 2026, Senate to set by 15 Dec 2026; CBS/IBS invoice fields and penalties from 1 Aug 2026 | Source |
| 🇧🇬 Bulgaria | Draft (not adopted): threshold EUR 51,130 to EUR 75,000 from 1 Jan 2027; mandatory domestic B2B e-invoicing from 1 Jan 2028 | Source |
| 🇨🇦 Canada | GST/HST credit renamed Canada Groceries and Essentials Benefit in July 2026 (no rate change); Ontario temporary HST relief on new homes 1 Apr 2026-31 Mar 2027 | Source |
| 🇨🇱 Chile | Law 21,850: optional one-year IVA exemption on completed new homes from December 2026 | Source |
| 🇨🇳 China | VAT Law in force 1 Jan 2026; mobile data, SMS and broadband moved from 6% to 9% the same day | Source |
| 🇨🇴 Colombia | July 2026 reform bill proposed IVA on fuels from Jan 2027 and hybrids at 19%; not enacted and status unclear | Source |
| 🇭🇷 Croatia | Temporary 5% on gas, heating and wood fuel runs to 31 Mar 2027; e-invoicing extends to non-VAT entities from 1 Jan 2027 | Source |
| 🇨🇾 Cyprus | 0% on meat and fish from 6 April 2026, bread, milk, coffee, sugar and baby food from 12 Oct 2026, all to 31 May 2027; fresh produce, infant milk, nappies and hygiene products extended to 31 Dec 2027; household PV 19% to 9% (date unconfirmed) | Source |
| 🇨🇿 Czech Republic | Non-alcoholic drinks served in restaurants move from 21% to 12% on 1 Jan 2027; EET 2.0 sales reporting from 2027 | Source |
| 🇩🇰 Denmark | Bill L 36 (not adopted): 0% on books from 1 Jul 2027; government plans food at 12.5% and 0% on fruit and vegetables from 2028 | Source |
| 🇪🇬 Egypt | Law 149/2026 (from 29 Jul 2026): medical devices 5%, natural gas moved to schedule tax, gypsum and detergents 14%, shorter refund wait | Source |
| 🇪🇪 Estonia | Planned, not adopted: general B2B e-invoicing mandate and removal of the EUR 1,000 KMD INF limit in 2027 | Source |
| 🇪🇺 European Union | ViDA phases: single VAT registration from 1 July 2028; platform liability for short-term accommodation and passenger transport optional from 1 July 2028 and mandatory from 1 January 2030; cross-border digital reporting from 1 July 2030; national alignment by 1 January 2035 | Source |
| 🇫🇮 Finland | Reduced rate cut from 14% to 13.5% on 1 Jan 2026 | Source |
| 🇫🇷 France | B2B e-invoicing: all must receive and large/mid-sized must issue from 1 Sept 2026; SMEs and micro-businesses issue from 1 Sept 2027 | Source |
| 🇩🇪 Germany | Restaurant food 7% permanently from 1 Jan 2026; B2B e-invoice issuing mandatory from 1 Jan 2027 above EUR 800,000 turnover, all from 1 Jan 2028 | Source |
| 🇬🇷 Greece | 30% island reduction extended from 1 Jan 2026 (24 islands); B2B e-invoicing phase 1 from 2 March 2026, phase 2 from 2 Nov 2026 with transition to 31 Jan 2027 | Source |
| 🇭🇺 Hungary | Prescription medicines 5% to 0% from 1 Sep 2026; beef to 5% from 1 Jan 2026; exemption threshold HUF 20m in 2026, 22m in 2027; planned, no date: fruit and vegetables at 5% | Source |
| 🇮🇸 Iceland | 2027 budget proposes moving lagoon and steam-bath admission from 11% to 24% and cutting the housing labour VAT refund from 35% to 20% (not enacted); temporary 11% fuel VAT ran 1 May-31 Aug 2026 and expired | Source |
| 🇮🇳 India | Compensation cess ended 1 Feb 2026, tobacco moved to 40% GST; 57th Council (Oct 2026) outcome unconfirmed | Source |
| 🇮🇪 Ireland | Restaurant, catering and hairdressing 13.5% to 9% from 1 July 2026; 9% on non-oral livestock respiratory vaccines from 1 Jan 2027; e-invoicing for large corporates from 1 Nov 2028 (planned, Finance Bill pending) | Source |
| 🇮🇱 Israel | Allocation number threshold ILS 10,000 from Jan 2026, ILS 5,000 from 1 Jun 2026 | Source |
| 🇮🇹 Italy | Testo Unico IVA applies from 1 Jan 2027; headline rates unchanged | Source |
| 🇯🇵 Japan | Tax-free shopping moves to refund at departure from 1 Nov 2026; bill approved by Cabinet 9 Oct 2026 would cut food from 8% to 1% for two years from Apr 2027, not yet passed | Source |
| 🇱🇻 Latvia | 12% food pilot 1 Jul 2026 to 30 Jun 2027; fruit and vegetables 12% made permanent 1 Jan 2026 | Source |
| 🇱🇹 Lithuania | 9% rate abolished 1 Jan 2026 (12% and 5% introduced; heating to 21%); pending bills: 9% on heating, 5% on menstrual products | Source |
| 🇱🇺 Luxembourg | Draft B2B e-invoicing law (No. 8815): receiving and large issuers from 1 Jan 2028, medium from 1 July 2028, others from 1 Jan 2029; not yet passed | Source |
| 🇲🇾 Malaysia | Service tax on rental and leasing cut from 8% to 6% from 1 Jan 2026; e-invoicing exemption raised to under RM3m from 1 Sep 2026 | Source |
| 🇲🇹 Malta | Gambling VAT exemption narrowed from 1 Oct 2026; Budget 2027 proposes construction reverse charge, date unknown | Source |
| 🇲🇽 Mexico | Platform IVA withholding extended to B2B from 2026; 8% border stimulus runs to 31 Dec 2026, with continuation proposed in the 2027 Ley de Ingresos (not enacted) | Source |
| 🇳🇱 Netherlands | Accommodation 9% to 21% from 1 Jan 2026; Belastingplan 2027 proposes cut flowers, plants and balloon flights 9% to 21% from 1 Jan 2028, not yet law | Source |
| 🇳🇿 New Zealand | From 1 Jan 2027 government agencies must require Peppol e-invoices from large suppliers; zero-rating and registration changes proposed from 1 Apr 2027 | Source |
| 🇳🇬 Nigeria | Nigeria Tax Act in force 1 Jan 2026: rate stays 7.5%, essentials zero-rated, wider input VAT recovery; e-invoicing mandatory at NGN 5bn turnover or more, to be extended | Source |
| 🇳🇴 Norway | Mandatory domestic B2B e-invoice issuing from 1 Jan 2027, receipt from 1 Jan 2030; EV zero-rating limit NOK 300,000 in 2026, proposed NOK 150,000 for 2027 | Source |
| 🇵🇪 Peru | IGV/IPM split moves each 1 Jan under Law 32387: 15.5+2.5 in 2026, 15+3 in 2027, 14.5+3.5 in 2028, 14+4 in 2029, total 18%; small restaurant/hotel rate 10.5% in 2026 rises to 15% on 1 Jan 2027 | Source |
| 🇵🇭 Philippines | E-invoicing deadline for covered taxpayers 31 Dec 2026; a bill to cut VAT to 10% is only proposed (SBN-1916) | Source |
| 🇵🇱 Poland | KSeF mandatory 1 Feb and 1 Apr 2026, smallest taxpayers 1 Jan 2027; exemption limit PLN 240,000 from 1 Jan 2026; penalty deferral to end-2027 pending | Source |
| 🇵🇹 Portugal | 6% on qualifying housing construction and rehabilitation from 1 July 2026 (DL 97/2026) | Source |
| 🇷🇴 Romania | Transitional 9% on homes extended by Law 161/2026 and ended 30 Sep 2026 | Source |
| 🇷🇺 Russia | Standard rate 22% from 1 Jan 2026; USN VAT exemption limit RUB 20m held through 2029 (Law 228-FZ), then RUB 15m in 2030 and RUB 10m from 2031 | Source |
| 🇸🇦 Saudi Arabia | E-invoicing Wave 25: revenue above SAR 187,500 must integrate by 1 Feb 2027 | Source |
| 🇷🇸 Serbia | VAT law amendments (Gazette 80/2026) mostly apply from 1 Jan 2027 on registration, deregistration and corrections; draft bill to raise the threshold to RSD 12m from 1 Jan 2027 not enacted; SEF internal invoices since 1 Apr 2026 | Source |
| 🇸🇬 Singapore | InvoiceNow for all new voluntary registrants from 1 Apr 2026; extends to all GST-registered businesses April 2028 to April 2031 | Source |
| 🇸🇰 Slovakia | High-sugar and salty foods 19% to 23% on 1 Jan 2026; mandatory B2B e-invoicing from 1 Jan 2027 | Source |
| 🇸🇮 Slovenia | 5% on 15 staple foods legislated for 1 Jul 2026 but suspended pending Constitutional Court; not in force. VAT groups from 1 Jan 2026; B2B e-invoicing from 1 Jan 2028 | Source |
| 🇿🇦 South Africa | From 1 Apr 2026 compulsory threshold R1m to R2.3m, voluntary R50,000 to R120,000 | Source |
| 🇰🇷 South Korea | Tourist refund on cosmetic procedures ended 1 Jan 2026; 2026 tax reform bills pending in the National Assembly | Source |
| 🇪🇸 Spain | Temporary 10% on energy from 22 March 2026 ended 1 June (electricity, gas) and 1 July (fuels); B2B e-invoicing from 6 Oct 2027 above EUR 8m and 6 Oct 2028 for others; Verifactu deferral to Oct 2028 announced, not law | Source |
| 🇸🇪 Sweden | Food cut from 12% to 6% on 1 Apr 2026, reverting after 31 Dec 2027 | Source |
| 🇨🇭 Switzerland | Referendum on 29 Nov 2026 on raising the standard rate to 8.5% and accommodation to 4.0% from 1 Jan 2028 (2.6% unchanged) | Source |
| 🇹🇭 Thailand | 7% rate extended to 30 Sep 2027 by Royal Decree 807 (Aug 2026); otherwise 10% would apply | Source |
| 🇹🇷 Turkey | Digital services tax 5% in 2026 and 2.5% from 1 Jan 2027 | Source |
| 🇺🇦 Ukraine | Rada passed VAT on commercial parcels under EUR 150 on 15 Oct 2026, effective no earlier than July 2027, signature unconfirmed; VAT for FOP sole proprietors on hold | Source |
| 🇦🇪 United Arab Emirates | VAT law amendments 1 Jan 2026; e-invoicing mandatory from 1 Jan 2027 for revenue of AED 50m or more, 1 Jul 2027 for others, 1 Oct 2027 for government | Source |
| 🇬🇧 United Kingdom | Domestic electricity in Great Britain 0% from 1 Oct 2026, extended in the 28 Oct 2026 Budget to end June 2027; energy-saving materials 0% ends 31 Mar 2027 (then 5%); reverse charge limited to VAT-registered buyers from 1 Apr 2027; marketplace VAT liability from 1 Oct 2027; mandatory e-invoicing 1 Apr 2029. Threshold unchanged at GBP 90,000. | Source |
| 🇻🇳 Vietnam | Household exemption raised to VND 1bn from 1 Jan 2026 (Decree 141/2026); 8% rate ends 31 Dec 2026, with 10% returning from 1 Jan 2027 unless extended | Source |
Related guides
- VAT rates by country: the current rates table.
- VAT on food by country: grocery rates compared.
- VAT registration thresholds: when businesses must register.
Last reviewed on 31 October 2026.