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1 April 2021 global VAT & GST changes

  • Apr 1, 2021 | Richard Asquith

The following global VAT and GST changes will come into effect on 1 April 2021. Sign-up to our regular VAT news update.

Country 1 April 2021 change
Botswana VAT rate increase to 14%
Canada British Columbia 7% GST on digital services
EU OSS and IOSS  portals start to accept registration
Hungary Extension of B2C live invoice reporting mandated
India Extension of e-invoices to B2C
Oman Launches 5% VAT 16th Aprl
Sweden Reverse charge on mobile phones, chips, games consoles
UK MTD phase 2, digital journey and penalties
UK Deadline for Brexit VAT refunds
Uruguay Reduced VAT rate returns to 22%

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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