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April 2025 brings a wave of important updates to VAT and GSTGoods and Services Tax, with legislative changes, policy shifts, and key legal rulings shaping the indirect tax landscape.
These changes will create complexities and challenges for businesses, making it crucial to stay informed. Our team is here to help you navigate these changes ensuring compliance.
Here is our round-up of of the VAT/GST headline changes you need to know for April 2025:
EU: As part of VAT in the Digital Age reforms adopted on 11 March 2025, the European Commission is removing the legal hurdles states face to mandate the requirements from 14th April.
United Kingdom: The UK has removed VAT exemptions on private education and boarding services, subjecting private school fees to a 20% VAT.
Poland: Poland's Ministry of Finance will implement updated versions of two Value Added Tax (VAT) declaration forms. VAT-8 (version 12) and VAT-9M (version 11) effective April 1, 2025.
Jordan: Jordan’s second phase of the 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 will take effect on April 1, 2025, following the initial rollout that began in 2022, with the registration process for the JoFotara e-invoicing system concluding on May 31, 2024.
Bulgaria: VAT registration threshold will return to BGN 100,000 from BGN 166,000.
Croatia: End of VAT reduction for heating, this will return to 25%.
Sri Lanka: From the 1st April non-resident sellers and marketplaces are subject to 18% Vat on B2C digital and electronic services.
Saudi Arabia: 16th wave of e-invoicing mandate.
India: From 1 April 2025, any business subject to Indian e-invoicing with a turnover above ₹10 per annum (approx €112,000) must submit the invoices to GSTC portal within 30 days of issuance.
Japan: Digital platforms, such as app stores, are now required to collect and remit the 10% Consumption Tax on behalf of non-resident digital service providers selling to Japanese consumers.
Canada: The Canadian province of Nova Scotia is to cut its Harmonised Sales Tax rate by 1% to 10% from 1 April 2025. With the federal level 5%, that means the combined sale tax rate drops from 15% to 14%.
Vietnam: Effective from 1 April 2025, amendments to Vietnam’s VAT Law will expand tax obligations for foreign suppliers involved in e-commerce and digital platform activities, even if they have no permanent establishment in Vietnam.