UK: 
USA:
Here is our round-up of 25 of the VAT headline changes you need to know for next year:
Germany: Effective January 1, 2025, Germany will reduce the VAT rate on art sales to 7%, covering items such as paintings, sculptures, and photography purchased from galleries or directly from artists.
Switzerland: Starting January 1, 2025, Switzerland will implement various VAT changes, including adjustments to VAT rates and taxable goods and services.
Spain: From January 1, 2025, Spain will increase the VAT rate on food items to 4%, affecting basic foodstuffs like bread, milk, and eggs.
United Kingdom: Beginning January 1, 2025, the UK will remove the VAT exemption on private education, subjecting private school fees to a 20% VAT.
Finland: On January 1, 2025, Finland will implement changes to its reduced VAT rates, affecting various goods and services.
Portugal: Effective January 1, 2025, Portugal will end the temporary food VAT rate cut, reverting to previous rates.
Poland: Starting January 1, 2025, Poland will adjust its reduced VAT rates, impacting specific categories of goods and services.
Slovakia: From January 1, 2025, Slovakia will increase its VAT rate by 3%, bringing it to 22%.
Bulgaria: On January 1, 2025, Bulgaria will end the reduced 9% VAT rate on catering, restaurants, and books, returning these sectors to the standard rate.
Montenegro: Effective January 1, 2025, Montenegro will introduce a new reduced VAT rate of 15% for certain goods and services.
Israel: Starting January 1, 2025, Israel will increase its VAT rate by 1%, raising it to 17%.
Guinea-Bissau: From January 1, 2025, Guinea-Bissau will implement a VAT system, replacing the existing sales tax.
Tajikistan: On January 1, 2025, Tajikistan will reduce its VAT rate to 13% as part of a phased reduction plan.
Japan: Effective January 1, 2025, Japan will extend its Consumption Tax to include non-resident app stores, requiring them to collect and remit tax on sales to Japanese consumers.
Indonesia: Starting January 1, 2025, Indonesia will increase its VAT rate by 1%, bringing it to 12%.
Vietnam: From January 1, 2025, Vietnam will end its temporary 2% VAT cut, reverting to the standard rate.
Sri Lanka: On January 1, 2025, Sri Lanka will introduce VAT on digital services provided by non-resident companies to local consumers.
New Zealand: Effective January 1, 2025, New Zealand will implement a 3% Digital Services Tax on revenues earned by large multinational digital companies from New Zealand users.
Croatia: Starting April 1, 2025, Croatia will revert the VAT rate on heating to 25%, ending the reduced rate period.
Canada (Nova Scotia): From April 1, 2025, Nova Scotia will reduce its Harmonized Sales Tax (HST) by 1%.
Philippines: On May 1, 2025, the Philippines will impose VAT on digital services provided by non-resident companies.
Uruguay: Effective May 1, 2025, Uruguay will end the VAT cut for the tourism sector, returning to standard rates.
Estonia: Starting July 1, 2025, Estonia will increase its VAT rate by 2%, bringing it to 24%.
United States (Washington D.C.): From October 1, 2025, Washington D.C. will implement a sales tax increase.
Singapore: On November 1, 2025, Singapore will commence the rollout of its e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. system, aiming to enhance tax compliance and efficiency.