2017 Worldwide VAT, GST and Sales Tax Guide

This guide summarizes the value-added tax, goods and services tax and sales tax systems in 122 jurisdictions. Use the map or the menu to see the guide’s information.

This guide summarizes the value-added tax, goods and services tax and sales tax systems in 122 jurisdictions. Use the menu to see the guide’s information.

 
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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, there is increased risk 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 guide's organization is straightforward. Page by page, from Albania to Zimbabwe, we summarize indirect tax systems in 122 jurisdictions. The Gulf Cooperation Council, Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates chapters are new to the guide this year. All of the content is current on 1 January 2017 with more recent additions noted.

Each chapter contains contact information for the key people in that jurisdiction's EY offices. We then answer the basic questions practitioners ask about indirect tax systems:

  • At a glance, what are the basic features of the major indirect tax in this jurisdiction?
  • What is the scope, and who is taxable?
  • What are the rates, and how has the country defined the time of supply?
  • When can taxpayers recover VAT they've paid on inputs?
  • What are the rules on filing, payment and penalties?

For many years, the Worldwide VAT, GST and Sales Tax Guide has been published annually along with 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 additional tax guides on more specific topics, including 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 represents thousands of hours of tax research, and the entire suite is available free online along with timely Global Tax Alerts and other great publications on ey.com or in our EY Global Tax Guides app for tablets.

EY also publishes other indirect tax publications, including current Tax Alerts, Indirect Tax news articles and a new interactive global developments map summarizing recent and upcoming changes for VAT, GST, excise duties, customs duties, environmental and other taxes. Find them at ey.com/indirecttax.

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

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.