2015 Worldwide VAT, GST and Sales Tax Guide
This guide summarizes the value-added tax, goods and services tax and sales tax systems in 113 countries and the European Union. Use the map or the menu to see the guide’s information for a country.
This guide summarizes the value-added tax, goods and services tax and sales tax systems in 113 countries and the European Union. Use the menu to see the guide’s information for a country.
The chapters in the guide are current as of 1 January 2015 unless we cite a more recent date for a particular law. With some variation, the chapters 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 non-established businesses, invoicing, tax filing, payments and penalties. For Member States of the European Union, we also give information about 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. Readers are advised to consult their local EY professionals for further information. For that purpose, each chapter contains contact information for the key people in that jurisdiction’s EY offices.