+++ Croatia - VAT hike from 23% to 25% in March 2012 +++ France - announces 1.6% VAT TVA increase from 19.6% to 21.2% on 1 October 2012 +++ Belgium - EC Sales List despatches and arrivals reporting threshold cut +++ Barbados - IMF pushes for VAT rise +++ Switzerland - rejects a single VAT rate of 6.5% +++ Bulgaria - online VAT returns now compulsory +++ Gambia - to introduce VAT in 2013 +++ Denmark - cut in the threshold for reporting intra community despatches and arrivals EU - companies only due 'simple' reinterest on overpaid VAT +++ Sweden - small businesses must now submit full VAT returns +++ EU - issues further clarification of new 2015 one stop shop VAT compliance for electronic services +++ Sweden - EC Sales List reporting threshold for intra community supplies is dropped to SEK 500,000 +++ UK - Axa loses Denplan case as debtor collection on insurance is subject to European VAT +++ Switzerland - proposes hotel VAT exemption +++ UK - Jersey to raise stamp prices to compensate for loss of VAT low consignment loophole +++ Norway - electronic VAT returns now mandatory +++ Spain - denies the need for a further crisis VAT increase in 2012 +++ Hungary - refund of VAT credits has been extended +++ Norway - reduced VAT rate on food increased from 14% to 15% +++ China - exempts VAT on vegetables Jan 2012 +++ Ireland - Health Insurance Levy rates for policies have been increased. +++ India - new guidance on GST levied on insurance premiums +++ Germany - update on evidence for zero VAT rating of exports and intra community despatches +++ UK - new ESL quarterly reporting threshold of £35,000 +++ Cyprus - VAT rises 2% to 18% January 2012 +++ Czech Republic - proposes consolidating VAT rates at 19% in 2012 +++ Madeira - increase in VAT rate from 16% to 22% from 1 April 2012 +++ Luxembourg - new VAT rules on place of supply for transportation services +++ Czech - reduced VAT rises from 10% to 14% January 2012 +++ India - implementation of GST may not come till 2013 +++ Gambia - to introduce VAT in 2013 +++ France - delays increase in VAT from 5.5% to 7% on books till April 2012 +++ Channel Islands - to sue UK on withdrawal of VAT DVD and CD low value consignment relief +++ Lithuania - withdraws VAT cut on hotels +++ France - cuts VAT on ebooks January 2012 +++ Japan - to raise consumption tax from 5% to 10% in two stages +++ Greece - offers discounts on VAT liabilities settled by credit card instead of cash +++ Malta - VAT and IPT amnesty extended +++ Lithuania - drops VAT cut on newspapers and print +++ Italy - suppliers to non-resident companies may claim quarterly VAT refunds +++ Poland - childrens'clothing VAT rate rises from 8% to 23% following ECJ +++ Italy - changes tax point on services from date of cash received to date of completion of service +++ EU - issues new European VAT reform White Paper +++ Switzerland - stamp duty reform to leave tax on insurance premiums untouched +++ Ireland - captive insurers exempt from new government 2% premium tax levy +++ Romania - permits voluntary VAT deregistration at any point during year +++ Lebanon - confirms 2% VAT rise to 12% +++ Sweden - reverses double VAT on App's developers +++ Ireland - raises VAT on bread to 13.5 as well as standard rate to 23% +++ Italy - raises VAT again by 2% from 21% to 23% in Septermber 2012 +++ Portugal - votes for VAT hike on restaurants to 23% +++ UK - withdrawal of low-value consignment relief confirmed +++ Turkey - moves meat and poultry products from 8% reduced VAT rate to 1% rate +++ Fiji - VAT registration threshold has increased to FJ$ 100,000 +++ EU - targets VAT increases on company cars instead of income taxes +++ Germany - simplifies e-invoicing rules for VAT deductions +++ Ireland - confirms new 2% VAT rate rise to 23% from January 2012 +++ EU - refers Spain to ECJ on VAT rates +++ Ireland - confirms new lower tourist VAT rate to remain at 9% following standard rate hike news +++ Belgium - clarification of input VAT rules for company motor cars +++ EU - next round of proposals for European VAT reform due in new White Paper +++ UK - Low Value Consignment Relief will be scrapped from 1 April, 2012. +++ Ireland - confirms 2% VAT rise in 2012 +++ France - restaurant and renovations VAT rise from 5.5% to 7% as part of Nov 2011 austerity +++ China - Shanghai to pilot merger of VAT and Service Tax +++ Italy - recent VAT rise contributes to Euro inflation increase +++ Philippines - raised VAT reporting thresholds +++ Bulgaria - requested by EU to change laws on VAT refunds for non-resident traders +++ EU - pressure on Italy to ammend tax rules on imports in line with VAT Directive +++ Cyprus - requests EU permission to cut electricity VAT rate from 15% to 8% +++ EU - Parliament comments on European Commission VAT Green Paper +++ Turkey - increase in consumption taxes on drinks and vehicles +++ Italy – new Finance Act introduces measures to close dormant VAT numbers. +++ Croatia – electronic VAT invoices permitted with customer consent +++ Lithuania – VAT registration threshold increases to €45,000 per annum from 2012 +++ India – publishes a list of all services to be exempt from the proposed 2012 GST regime +++ Italy – reduced penalties for voluntary corrections of VAT returns +++ Portugal - raised VAT rates in Azores and Madeira +++ Malta - drops VAT rise on utilities +++ EU - plans VAT reforms to reduce fraud +++ Portugal - VAT increase with many goods from 13% VAT rate to standard 23% VAT rate +++ Dutch - VAT triangulation simplification changes +++ Norway - increases VAT on foodstuffs from 14% to 15% in 2012 +++ Iceland - requires non-resident traders to register for VAT on electronic supplies +++ Finland - 2012 budget levies 9% VAT on newspaper and journal subscriptions +++ EU - plans for single VAT rate for all 27 member states dropped +++ Spain and France - proposals for cut on VAT for e-books and digital publishing +++ Hungary - repealed VAT recovery rules as directed by European Court of Justice +++ Costa Rica - educational and medical services moved to 2% reduced rate +++ Singapore - new procedures to be adopted on GST compliance +++ Kenya - new VAT bill will levy tax on publishers +++ EU - new VAT rises contribute to increased European Union inflation +++ UK - to close Low Value Consignment Relief VAT relief loophole in Channel Islands +++ France - raise in insurance premium tax to 9% on health risks +++ Cyprus - VAT reduction on first time home buyers +++ Ireland - new 2% insurance levy Bill confirmed by Parliament +++ Taiwan and Belgium agree to reciprocal VAT refunds for companies +++ Greece - still reviewing VAT cut in 2012 +++ France - introduces new levy on hotel accommodation of 2% on top of 5.5% VAT +++ Hungary - announces 2% VAT hike to 27% in 2012 +++ Italy - confirms 1% VAT rise on 17 September 2011 +++ Japan - IMF pushes for Consumption Tax to rise to 15% from 5% to cut debt +++ Gulf States - evaluate 5% VAT introduction +++ Lithuanian - plans for reduced VAT on hotels and restaurants +++ Czech Republic - lower house of parliament backs VAT cut to 17.5% +++ Greek - unrest over 10% VAT increase on spend in cafes and restaurants +++ Jamaica - moves to slash GST to 12.5% +++ Australia - proposal to raise GST and withdraw insurance premium tax +++ Canada BC - HST to be replaced by PST and GST +++ Japan 5% consumption tax rise loses momentum +++ Cyprus 2% VAT hike may be delayed +++ Portugal increases VAT on electricity and natural gas +++ Germany - Tax Court rules that incomplete 13th Directive claim forms can be rejected +++ Greece - certain goods and services to be hiked to the standard rate from Sep 2011, more in Jan 2012 +++ India - GST rate to be between 16% and 20% when implemented in next financial year +++ Ireland - introduces new reduced rate of 9% for tourism industry from July 1st 2011 +++ China - starts process of taxing the turnover of online retailers traders +++ France - Changes to taxation of life insurance policies +++ Italy - IPT tax hike on motor policies +++ Finland - newspapers and journals are now subject to 9% reduced VAT rate +++ Netherlands - EC referal for breach of VAT on travel agents +++ Finland - drops plans for VAT and IPT increase from 23% +++ Netherlands - proposal to increase reduced VAT rate from 6% to 8% +++ Iran - increase in VAT rate to 4% +++ Ireland - cuts reduced VAT rate on tourism, construction and newspapers +++ EU - Ecofin delays insurance VAT exemption discussions again +++ Germany - extension to deadline for filing 2010 annual VAT returns to Dec 2011 +++ Ireland - potential new insurance premium tax to be charged on insurers +++ Portugal - escapes VAT rise for the moment with EU bail out; but goods on reduced rate to be revised +++ Ireland - pressure for VAT increase on basics +++ Italy - the Hunting Accident Victims Fund has risen to 4.7625% +++ St Lucia - plans to implement VAT regime in 2012 +++ Slovakia - opposition parties push for 1% VAT cut to 19% +++ EU - may act on Channel Islands VAT loophole despite recent UK budget change +++ France - rejects call for EU budget share of national VAT take +++ EU - finance ministers agree to permit reduced VAT rate on restaurant food +++ Sweden - to challenge restriction from EU on VAT on non-profit organisations +++ Germany - EU pushes to extend exemption for VAT to all cost sharing groups +++ Netherlands - closes VAT recovery portal for one week due to technical problems +++ UK - Bank of England estimates that 2011 VAT increase caused 1%-1.25% inflation increase +++ Australia - to recast GST split between States +++ Romania - plans to increase VAT registration threshold +++ India - reduced Central Excise Duty rises from 4% to 5% +++ Poland - introduces VAT reverse charge on sales of goods +++ Gulf States - IMF pushes for the implementation of VAT regime +++ UK - VAT registration threshold increases to £73,000 per annum +++ Singapore - rejects GST cut calls despite inflationary pressures +++ China - introduces two new indirect tax charges on foreign traders +++ Ireland - government proposes to decrease reduced VAT rate to 12% for two years +++ Euro countries to force through tax harmonisation and VAT simplification +++ UK - to close Jersey postal VAT loophole for internet retailers +++ Czech Republic - to merge reduced VAT rate into 20% standard rate +++ Australia - proposed simplification of non-resident GST registration requirements +++ France - new backing on VAT rise to subsidise lowering of employer taxes +++ Peru - pass VAT cut proposal for March 2011 +++ EU - halts carbon trading for VAT fraud fears +++ Finance Minister quashes rumour of VAT increase to subsidise salary tax cut +++ Pakistan - IMF pushes for reformed GST implementation within six months +++ New Zealand - rules out further GST rise following recent increase to 15% +++ UK - VAT on corporate jets due +++ Philippines - possible VAT increase in 18 months to fund income tax cut +++ Greece - no further VAT increases required as govt assures markets +++ Australia - calls to impose non-resident GST registrations on foreign internet retailers +++ Austria - new flight aviation tax introduced requiring a fiscal representative +++ Cyprus - accommodation 5% reduced rate scrapped +++ Czech Republic - proposal to combine 10% reduced VAT rate into 20% standard rate +++ Spain - onward relief importers must provide local and destination country VAT numbers +++ South Africa - rumours of a VAT increase from current 14% standard rate +++ Greece - retrospective 2011 VAT increase on certain services +++ Venezuela - new threatened VAT increase withdrawn +++ Italy - IPT compliance to be simplified in 2011 for Freedom of Services insurers +++ Russia - Finance Minister says 18% VAT rate will have to increase in 2011 +++ Canada - Quebec Sales Tax increases from 7.5% to 8.5% in 2011 +++ Italy - to introduce reverse charge on mobile phones from April 2011 +++ EU - maintains minimum VAT rate at 15% until end of 2015 +++ Germany - Aviation Tax from 1 January 2011 requires fiscal representative +++ Italy - Road Accident Victims Fund insurance tax levy to rise in 2011 +++ Sweden - proposes 12% reduced VAT on restaurant meals +++ France - may delay cut to 5.5% VAT on ebooks until 2012 +++ Bulgaria - promises two VAT cuts in 2011 and 2012 +++ Venezuela - potential 1% VAT rise to 13% in 2011 +++ Cyprus - introduces 5% VAT on foodstuffs +++ Spain - denies rumour of new VAT rate increase from 18% to 20% in 2011 +++ Israel - VAT rate of 16% not to fall to 15.5% in 2011 as planned +++ France - triple play telecom services VAT to rise from 5% to 19.6% +++ Barbados - VAT increase by 2.5% +++ EU - many countries have not implemented 2011 'Admission Services' rules for live events and conferences +++ Greece - fresh tax amnesty +++ Indonesia - VAT return updated +++ China - proposes to simplify Business Tax with VAT +++ EU - plans review of European VAT systems to deal with fraud and 'VAT gap' +++ Slovakia - approves postponed 2009 VAT reclaims deadline +++ EU - T-Mobile loses payments as separate VAT exempt service ECJ appeal +++ Malaysia - increases Service Tax from 5% to 6% in 2011 +++ Lithuania - to change hotels to reduced VAT rate of 9% from standard rate of 21% +++ Ireland - to raise VAT in 2013 and 2014 from the current 21% to 23% +++ Portugal - the facility to reclaim Stamp Duty, payable on insurance policies, incorrectly paid is being withdrawn +++ Ghana - plans to increase VAT registration threshold from GHS 10k to GHS 90k +++ EU - Germany, Italy and Austria granted reverse charge option on VAT fraud susceptible goods +++ Pakistan - the new GST rate has been dropped from 17% to 15% to broaden the tax base +++ Portugal - there are no changes to the reduced VAT rates with the January 2011 VAT rate increase to 23% +++ Ukraine - cuts VAT from 20% to 17% in 2014 +++ Latvia - 1% VAT rise to 22% in 2011 +++ Kyrgyzstan - simplified VAT reporting to be introduced +++ Luxembourg - foreign VAT reclaim processing will continue to experience severe delays into 2011 +++ UK - HM Treasury assures insurers that new EU VAT Directive for Financial Services is on track and no threat to VAT exemption +++ Poland - Bill to increase VAT by up to 25% by 2014 submitted +++ US - Finance Committee leaves potential VAT introduction off agenda +++ Croatia - plans to bring many goods into VAT net to meet Euro entry requirements +++ Netherlands - drops the requirement for an IPT fiscal representative from 2011 +++ Malta - VAT on hotel stays increases from 5% to 7% +++ France - rejects VAT cut on e-books +++ Jersey - to increase GST by 2% to 5% in June 2011 +++ Germany - to reform VAT rates in 2011 +++ EU - threatens VAT charge on outsourced insurance services, inc claims handling +++ Malaysia - Service Tax to increase +++ Sweden - proposals for tough restrictions on import VAT onward export relief +++ Ukraine - VAT rate to fall 3% to 17% by 2012 +++ EU VAT exemption on insurance outsourcing under threat +++ Netherlands - reduced VAT rate for property improvements +++ EU - ECJ ruling limits VAT recovery on third party payments +++ Netherlands - IPT rate rises 2.2% to 9.7% in 2011 +++ Bulgaria - to consolidate tourism VAT rates at 9% +++ Germany - proposals to withdraw many reduced VAT rates including on hotel accommodation +++ France - confirms new 19.6% VAT on triple play telecom services +++ Greece - government denies plan to increase VAT to 25% +++ EU - transfer of re/insurance contracts to be VAT exempt in new Directive +++ Portugal - 2nd VAT rise of 2% to 23% +++ New Zealand GST 2.5% rise to 15% from Oct 2010 +++ Thailand - 7% GST rate confirmed till 2012 +++ India - GST implementation may be delayed +++ Colombia - VAT services exported to non-residents confirmed as exempt +++ Puerto Rico - VAT to be introduced to replace sales tax +++ Romania - new VAT return +++ Singapore - clarification of VAT time of supply rules +++ Slovakia - increases VAT 1% to 20% +++ EU - 2009 VAT refund deadline delayed from Sep 2010 to Mar 2011 +++ Australia - Victoria Fire Service Levy to be scrapped in July 2012 +++ Romania - increases VAT 5% to 24% +++ UK - confusion on UK 1% IPT increase +++ Andorra - 4.5% VAT to be introduced +++ Bulgaria - to introduce insurance premium tax at 2% +++ Finland - VAT and IPT raised to 23% +++ Canada - HST introduced in British Columbia and Ontario +++ France - changes requirements for fiscal rep on insurance +++ +++ Croatia - a 10% motor 3rd party liability risk premium will be charged from 2009 to cover traffic accident costs +++ Panama - increases VAT to 7% +++ Estonia - reduced VAT increased from 5% to 9%; many items now on standard rate +++ Mexico - increases VAT 1% to 16% +++ EU - Revised Mutual Assistance Directive issued to assist tax authorities share information on VAT and IPT +++ France - Natural Disaster Compensation Scheme has increased again from 8% to 12% +++ Taiwan - introduces VAT refunds for non-resident businesses +++ India - sets CENVAT at 10.3% +++ Hungary - Aircraft hull and aviation liability is now exempt from the 1.5% Fire Brigade Charge +++ Ireland - government insurance levy on non-Life increases from 2% to 3%; new 1% levy on Life +++ Italy - potential to defer VAT payments to point where cash received +++