This guide summarizes the value-added tax, goods and services tax and sales tax systems in more than 90 countries and the European Union (EU). Use either the map below or the "Select country from list" tab to see the guide's information for that country.

The content is based on information current as of 1 January 2012, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst & Young firms to obtain further information.

Tax information

The chapters in the WVGSG provide at-a-glance information, as well as details on the scope of the tax, persons liable, tax rates, time of supply, the recovery of the tax by taxable persons and nonestablished businesses, invoicing, and tax returns and payments. In addition, for EU countries, information is provided regarding INTRASTAT reports and EU Sales Lists.

This publication should not be regarded as offering a complete explanation of the tax matters referred to and is subject to changes in the law and other applicable rules. Also, this publication does not provide guidance on the local application of the law in practice. Local publications of a more detailed nature are frequently available, and readers are advised to consult their local Ernst & Young professionals for further information.