Adoption of the VAT in the Digital Age package on 11 March 2025

    The VAT in the Digital Age (ViDA) package has been adopted on 11 March 2025 following reconsultation of the European Parliament and will be rolled out progressively until January 2035.

Upon entry into force, Member States will be able to introduce mandatory e-invoicing under specific conditions, and improvements will be made to the Import One-Stop-Shop (IOSS) framework for improved controls.

Effective 1 January 2027, minor legislative clarifications will impact users of the One-Stop Shop (OSS) and IOSS schemes. From July 1, 2028, platforms in short-term accommodation rental and passenger transport must comply with new deemed supplier measures, while the Single VAT Registration reforms and mandatory reverse charge for non-identified suppliers will start.

Digital Reporting Requirements will affect cross-border B2B transactions from 1 July 2030. By 1 January 2035, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the EU standards, marking the final phase of this comprehensive ViDA package.

The ViDA package has been published in the Official Journal of the European Union under the L-series on 25 March 2025.

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South Africa increases the VAT rate in stages from May 1, 2025 to 15.5% and from April 1, 2026 to 16%. This will increase the standard rate for the country from 15% to 16%.

South Africa increases the VAT rate in stages from May 1, 2025 to 15.5% and from April 1, 2026 to 16%. This will increase the standard rate for the country from 15% to 16%.

May 1, 2025 increase from 15% to 15.5%; and
April 1, 2026. An increase of 15.5% to 16%

15% VAT in South Africa is a typical rate for the region:

15% Namibia
12% Botswana
15% Zimbabwe
16% Mosambik

Submission of declarations in accordance with the Ordinance on public insurance for self-insured persons, Bulgarian citizens working abroad and seafarers

Until January 31

   Submission of a declaration from January 1 to 31 by self-insured persons who wish to change their type of insurance for the calendar year 2023.

   Submission of a declaration by seafarers who wish to change their type of insurance for the calendar year 2023.

  Submission of a declaration by persons sent to work abroad by a Bulgarian intermediary who wish to insure themselves at their own expense from January 2023. The declaration is submitted to the sending intermediary.

   Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state bodies, who wish to insure themselves at their own expense from January 2023. The declaration is submitted to the relevant Bulgarian state authority.

   Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time during which he/she resided abroad during his/her foreign mandate, which they wish to insure at their own expense from January 2023. The declaration is submitted to the sending office.