BDO Indirect Tax News | April 2025

BDO's latest Indirect Tax News publication once again brings together up-to-date views on the most significant changes in indirect taxation in different countries.

The latest edition includes topics such as: 

World trade and customs

  • The US tariffs announced on 2 April have provoked mixed reactions. Some countries have expressed a willingness to negotiate, while countries such as China and the EU have considered or taken retaliatory measures against US imports.

  • Financial markets have experienced strong fluctuations and fears of a global trade war have grown as the situation has evolved.

VAT developments in the EU

  • The "VAT in the Digital Age" (ViDA) package has been formally adopted. It aims to harmonise VAT procedures in the EU and reduce the administrative burden on SMEs.
  • This will make cross-border VAT compliance easier, especially for small and medium-sized businesses.

Recent VAT developments in Switzerland

  • Foreign companies operating in Switzerland need to be vigilant about their VAT obligations, especially if the business includes:
    • Delivery of goods including installation service
    • Provision of digital and other services to consumers (B2C)
  • These can lead to unexpected and costly VAT consequences if obligations are not properly managed.
New VAT obligations in other countries
  • Belgium has tightened its VAT compliance rules and plans to step up controls.
  • France stresses the importance of rigorous evidence in obtaining VAT deductions for real estate investments.
  • Indonesia will introduce a centralised tax platform to improve tax payment efficiency and transparency.
  • The Philippines applies a 12% VAT rate to digital services, regardless of the location of the service provider.
  • In Slovenia, all VAT-registered businesses will be obliged to submit VAT invoices to the tax authorities as part of the VAT return from 1 July 2025.

Read more about all the news in our country-specific articles below. BDO experts around the world are at your service for all your indirect tax questions.

EMEA

America

Asia Pacific

EU and other international news