UK: 
USA:
Here is our round-up of of the VAT/GST headline changes you need to know for January 2025:
EU: The VAT rate for hotels, books, cultural, sports, and other supplies has risen to 14%.
Italy: One of the two thresholds for its 3% Digital Services Tax has been withdrawn.
Germany: As of January 1, 2025, Germany has switched from a 19% standard VAT rate to a 7% re-duced VAT rate on art sales.
Switzerland: Several VAT changes have come into effect, including the introduction of a new 2.5% VAT rate for feminine hygiene products, exemptions for non-resident tour operators from VAT liabilities on Swiss packages, and increased use of electronic reporting.
Spain: The temporary zero-rating on food items such as bread, milk, and eggs is being phased out, with the VAT rate increasing to 4%.
United Kingdom: The UK has removed VAT exemptions on private education and boarding services, subject-ing private school fees to a 20% VAT.
Finland: The VAT rate for hotels, books, cultural, sports, and other supplies has risen from 10% to 14%.
Portugal: The temporary food VAT rate cut has ended, reverting back to 7%.
Poland: A number of VAT changes have come into effect.
Slovakia: Slovakia has implemented a 3% VAT rise, bringing the rate to 23%. Additionally, a new 19% reduced rate has replaced the previous 10%.%.
Bulgaria: The VAT reduction to 9% for restaurant and catering services, introduced during COVID, has ended.
Montenegro: The VAT rate for supplies such as accommodation, hospitality services, and books has in-creased from 7% to 15%.
Israel: VAT rate has risen by 1%, bringing it to 18%.
Guinea-Bissau: Implementation of a VAT system replaces the existing 19% sales tax.
Malaysia: The second phase of the e-invoice mandate has commenced.
Japan: App stores are now required to collect and remit tax on sales to Japanese consumers with the expansion of consumption tax on digital services.
Indonesia: VAT rate on luxury goods has risen to 12%.
Sri Lanka: VAT has been introduced on digital services provided by non-resident companies to local consumers.
New Zealand: Proposed 3% Digital Services Tax on multinational digital companies.
Croatia: The reduced VAT rate for natural gas and heating materials has been extended until March 2025.
United States (Louisiana): Louisiana has raised its sales tax to 5% and extended sales tax to include digital services..
Netherlands: The VAT rate for the supply of certain agricultural goods has increased from 9% to 21%.
Estonia: COVID-related reduced VAT rates for accommodation and press publications have ended.