World turns to VAT cuts on COVID-19 threat

Keep up to date with the latest coronavirus pandemic VAT rate cuts with Avalara's Covid-19 VAT / GST rate cuts tracker. For free updates of this list, sign up to receive Avalara's free VAT newsletter.

• Italy 14 Apr, e-cash register update delay till 1 Oct ; pre-filled VAT returns delayed to 2022
• Hungary 13 Apr, real time invoice delay on extension for self-invoicing
• Belgium 5 Apr, late VAT payment penalty interest reduced from 9.6% to 4%
• Italy 29 Mar, pre-filled VAT returns delayed to 2022
• China 25 Mar, cash-based VAT rate continues at 1% for 2021
• Philippines 23 Mar, VAT refund deadline extended to 12 April
• Portugal 20 Mar, extension of use of PDF's instead of new e-invoice obligations
• Greece 15 Mar, e-books and e-ledgers delayed to 1 July 2021

Updates by region:

• Italy 14 Apr, e-cash register update delayed till 1 Oct ; pre-filled VAT returns delayed to 2022
• Hungary 13 Apr, real time invoice delay on extension for self-invoicing
• Belgium 5 Apr, late VAT payment penalty interest reduced from 9.6% to 4%
• Portugal 17 Mar, extension of use of PDF's instead of new e-invoice obligations
• Greece 15 Mar, e-books and e-ledgers delayed to 1 July 2021
• Greece 12 Mar - January VAT liability deadline has been extended to 31 May 2021.
• Czech Republic 8 Mar, Feb and Mar returns and payments delayed till 15 Apr 2021
• UK 3 Mar, 5% hospitality & tourism VAT rate extended till 30 Sept, then 12.5% till 30 April 2021
• Ireland 26 Feb, standard VAT rate returns to 23% on 1 May 2021
• Germany 16 Feb, annual VAT return delayed; extended restaurant VAT rate cut till Dec 2022
• Cyprus 11 Feb, 3-month payment plan for Dec & Jan returns
• Denmark 9 Feb, VAT loan scheme extended
• Norway 3 Feb, VAT payment deferrals to 12 April
• Iceland 3 Feb, penalties relaxtion late payments to Dec
• Turkey 1 Feb, closed businesses get VAT payment suspension
• Macedonia 29 Jan,Dec and Q4 VAT return delays
• Netherlands 29 Jan, further 3-month VAT payment extension to 1 July 2021
• Sweden 19 Jan, VAT bad debt relief on 2020 invoices over 3mths old
• Spain 29 Dec, option to delay tax by small businesses for 6 months
• Latvia 10 Dec, reextended fast VAT credit payments within 30 days
• Slovenia 5 Dec, two-year VAT payment plans available
• Germany 2 Dec, option to apply for VAT payment holiday into 2021
• Austria 29 Nov, restaurant VAT rate cut extended to Dec 2021
• Moldova 27 Nov, VAT rate cut on hospitality frorm 15% to 12% 2021
• Bulgaria 23 Nov, cuts VAT on takeaway food to 9%

• Romania 27 Oct, consultation on 12-month instalment plan VAT payments
• Slovakia 20 Oct, VAT payments deferred until 1 Feb 2021
• Albania 1 Oct, small businesses (14 million leks turnover) exempted from VAT
• Finland 31 Aug, scraps plans to update VAT return
• Poland 25 Aug, July return delayed. VAT rate cut postponed
• Montenegro 10 Aug, cuts hotel and catering to 7% VAT till Aug 2021
• EU confirms VAT e-commerce package 1 July 2021
• Croatia 26 Jul, cuts VAT on food
• Ireland 23 Jul, VAT cut to 21% until Feb 2021
• Malta 21 Jul, Mar to Aug VAT payments delayed to May 2021
• UK 8 Jul, UK Hospitality VAT rate cut from 20% to 5%
• Ireland 3 Jul, potential tourism VAT cut; interest waiver on June and July VAT payments
• German transition rules for the temporary VAT cut
• Lithuania 27 June, 13th Directive reclaims delay. Has confirmed VAT payment delays or write-offs of up to one year. 
• Poland 19 May, potential delay to SAF-T to 2021
• Luxembourg 15 May, VAT penalties for late returns are reimposed. Businesses may apply for VAT payment deferment.
• EU proposes delaying e-commerce VAT package to 1 July 2021
• France 1 May, foreign VAT relaims extension. Delays exporter of record changes. Discounts on VAT payments for April and May. PDF and scanned invoices valid for VAT instead of paper.
• Ukraine 30 April, VAT rate cuts. Ukraine will not charge late interest on VAT payments until after May 2020.
• Russia 28 April, limited delays on Q1 VAT returns.
• UK Jersey 31 March, postpones GST payments March to May.
• Russia 29 March, tax payment deferrals for all small businesses, but not extended to VAT.
• Estonia 23 March, is to provide a VAT payment holiday until 1 May. But further easements are promised.
• Switzerland 23 March, offers VAT and customs payment holiday until the end of 2020.
• EU VAT reclaims delays to deadlines across Europe.
• Moldova VAT rate cut for COVID crisis.
• Denmark delays on VAT for small and large businesses.
• Jersey is to allow late Goods and Sales Tax payments.
• EU Commission has suggested countries provide VAT payment holidays
• Georgia is doubling funding for company VAT credit refunds.

• United States 20 Nov, from Avalara in the U.S., the latest on states' sales tax measures.
• Canada 28 Sep, BC PST refunds
• Mexico 28 Sep, VAT credits refunded in 15 days instead of 40 days
• Costa Rica 25 Jul, tourism exempted from VAT until July 2021
• Mexico 1 May, speed VAT credits. 
• Panama 20 April, delays VAT filings by 120 days.
• Guatemala 29 March, allows late VAT returns.
• Jamaica plans to cut its General Consumption Tax from 16.5% to 15%.

• Saudi Arabia 29 Jan,penalties on late payments wavied till June 2021
• Israel 13 Jan, Nov and Dec return and payments delayed to 25 Jan
• Oman 12 Oct, confirms implementation of 5% VAT 1 Apr 2021
• Oman 7 Sep, VAT implementation delayed till Jan 2022
• Bahrain 2 Sep, VAT payments from 1 Sept fordeferments taken between Mar and Aug
• Lebanon 2 May, Q1 Value Added Tax return postponement
• Palestine 3 May, VAT credit refunds and suspension of penalties.
• UAE 22 April, offers delayed March VAT returns and payments till 28 May
• Iran 9 April, delays VAT returns during COVID-19 crisis.

• Ghana 14 Mar, proposal for 1% Heatlh Levy to be added to VAT
• Senegal 7 Mar, hotels to enjoy nil-VAT rate until 31 Dec 2021 
• Botswana 2 Feb, raises VAT to 14%
• Uganda 25 Jan, exempts hotel and accomodation from VAT
• Kenya 30 Nov, VAT cut to 14% to be reversed to 16% 31 Dec 2021
• Nigeria 12 Nov, is delaying the VAT returns deadline.
• South Africa 12 Nov, accelerated VAT credit refunds for small businesses
• Zimbabwe 2 Nov, zero-rates tourism
• Egypt 15 May, 3-month VAT payment holiday for tourism sector
• Botswana 12 April, accelerated VAT credit repayments.
• Tunisia 30 March, VAT credit accelerations.

• China 25 Mar, cash-based VAT rate continues at 1% for 2021
• Philippines 23 Mar, VAT refund deadline extended to 12 April
• Japan 12 Mar, individuals' Consumption Tax filing delayed
• India 10 Mar, further extension on annual GST returns to 31 March
• Indonesia 9 Feb, rapid import VAT refunds for smaller businesses
• Thailand 9 Jan, online filing delays of VAT returns between Feb and Jun
• Taiwan 21 Jan, extending VAT filing and payment deadline to 17 Feb
• Malaysia 24 Nov, considering reintroduction of GST
• Sri Lanka 23 Nov, cut to import VAT rate
• Vietnam 9 Nov, VAT payment delays; e-invoicing has been postponed.
• Cambodia 2 Oct, delays mandatory e-filing of VAT returns till 1 Jan 2021
• Singapore 31 Aug, confirms GST will not rise as planned in 2021
• Philippines 3 Aug, 1-month extension on digital tax reporting
• South Korea 31 Jul, proposes hotel VAT exemption extension to 31 Dec 2022
• Pakistan 26 June, sales tax filing postponement. cut in sales tax for electronic cash registers
• Kyrgyzstan 13 April, delays in VAT cash registers and e-invoicing.

• Fiji 21 Jul, VAT Monitoring System deferred to 2022. Service tax reduced to zero.
• New Zealand 1 May, right to request GST filing, reporting period changes or payment delays. Limited help for businesses on Goods and Services Tax.
• Australia 17 April, import GST relief.
• Australia is offering speedy credits on Goods and Services liabilities.

• Venezuela 2 Jan, import VAT exemption extended till 30 Apr 2021
• Bolivia 30 Dec, withdraws COVID tax support measures
• Argentina 2 Dec, delay till end of Feb for mandated withholding VAT
• Uruguay 3 Nov, hotel services zero-rated; 9% VAT on catering
• Colombia 26 Oct, hotel and tourism VAT cuts to Dec 2021 proposal
• Chile 7 Sep, automatic VAT credit refunds for qualifying businesses. delays mandatory e-receipts until 1 Jan 2021
• Paraguay 28 Aug, 10% VAT for tourism until 30 Jun 2021
• Brazil 21 Aug, ICMS payment delays till year end
• Ecuador 10 Jul, extends VAT to foreign providers of digital services
• Peru 19 May, up to 6 months' delay on VAT payments