2014 Worldwide VAT, GST and Sales Tax Guide


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While greatly accelerating the pace of all their tax legislation, the world’s governments have relied most heavily on indirect taxes for extra revenue. As a result, the risk has risen that taxpayers will be caught unprepared, making a current, detailed guide like the Worldwide VAT, GST and Sales Tax Guide all the more valuable.

The website’s organization is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize indirect tax systems in 110 jurisdictions. The content is current on 1 January 2014, with more recent additions noted.

Each chapter contains contact information for the key people in that jurisdiction’s EY offices. We then lay out the facts about the jurisdiction’s indirect taxes, beginning with an at-a-glance summary. With some variation, the topics covered are the scope of that jurisdiction’s major indirect tax, who is taxable, rates, time of supply, recoverability by taxable persons and non-established businesses, and finally, rules on filing, payment and penalties.

For many years, the Worldwide VAT, GST and Sales Tax Guide was joined by two companion guides on broad-based taxes: the Worldwide Corporate Tax Guide and the Worldwide Personal Tax Guide. In recent years, those three have been joined by five other tax guides on more specialized topics: the International Estate and Inheritance Tax Guide, the Transfer Pricing Global Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide R&D Incentives Reference Guide, and the Worldwide Cloud Computing Tax Guide.

Each guide represents thousands of hours of tax research, making the suite of all eight the most reliably comprehensive product of its kind. And the entire suite is available free online along with timely Global Tax Alerts and other publications on ey.com or in our EY Global Tax Guides app for tablets.

EY publishes other indirect tax publications, including current Tax Alerts; the Indirect Tax Briefing newsletter; and Indirect Tax in 2014, our annual review of trends in VAT, GST, excise duties, customs duties and environmental taxes. Find them at ey.com/indirecttax.

Keep up with the latest updates at ey.com/GlobalTaxGuides, and find out more about the app at ey.com/TaxGuidesApp.