Worldwide VAT, GST and Sales Tax Guide 2021
Outlining value-added tax (VAT) systems in 137 jurisdictions, the 2021 edition of our annual reference book, Worldwide VAT, GST and Sales Tax Guide (pdf), is now available to download as a pdf. All of the content is current as of 1 January 2021.
New chapters for 2021 include: Côte d’Ivoire (Ivory Coast), Jamaica and Lesotho. The UK chapter also discusses the Trade and Cooperation Agreement (TCA) between the UK and EU, which came into effect on 1 January 2021, and the impact of Brexit on the VAT system of Great Britain and Northern Ireland.
Expanded chapter content includes amongst other things: VAT rules for the digital economy and digital tax administration measures, changes to VAT registration details, correcting errors in previous returns, personal liability for company officers, and COVID-19 rate or time of supply changes.
At the back of the guide, you will find a list of the names and codes for all national currencies and a list of VAT, GST and Sales Tax rates.
Keep up-to-date on significant tax developments around the globe with EY’s Global Tax Alert library.