EY celosvětový průvodce DPH pro rok 2024

Worldwide VAT, GST and Sales Tax Guide 2024

Every year EY publishes its global VAT Guide and 2024 is no exception. The 2024 VAT Guide can be downloaded or viewed via the interactive map HERE.

The Guide summarises basic information on the VAT system in 150 jurisdictions effective as of1 January 2024. In addition to general information, the Guide provides more detailed comments on the subject to VAT, VAT registration, VAT rates and invoicing, or even the scope of the reverse charge scheme. We also find the chapter on the VAT refund option for non-established businesses very useful.

For 2024, the Guide has been extended with content on e-invoicing in response to several legislative changes in this area and their impact on businesses around the world.

Although the Guide can provide a useful introduction to the VAT issues of a selected country, we always recommend checking the validity of the information provided with our colleagues in that country. We will be happy to put you in touch with our colleagues if you have any questions or to verify the information directly.

If you have any questions, please contact the authors of this article or the EY team members you are working with.

Authors:

Nikola Kratochvílová

Štěpán Kvíz