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Worldwide VAT, GST and Sales Tax Guide 2022

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EY Global

16 Mar 2022 PDF

Outlining value-added tax (VAT) systems in 142 jurisdictions, the 2022 edition of our annual reference book is now available to download as a pdf. All of the content is current as of 1 January 2022.

New chapters for 2022 include: Anguilla, Bhutan, Cambodia, Congo (Republic of the), Lao (People’s Democratic Republic of) and Sri Lanka. The Oman chapter has also been updated to reflect the new VAT law.

Expanded chapter content includes VAT rules for the digital economy (with significant changes for the European Union (EU) and EU Member State chapters), with a focus on e-commerce and online marketplaces and platforms. All chapters also include changes to COVID-19 VAT rates, with added content for time limits for recovering input tax, late payment interest and statute of limitations.

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.