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Worldwide VAT, GST and Sales Tax Guide 2023

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EY Global

13 Mar 2023 PDF

Outlining value-added tax (VAT) systems in 149 jurisdictions, the 2023 edition of our annual reference book is now available to download as a pdf. The content is current as of 1 January 2023.

New chapters for 2023 include: Antigua and Barbuda, Bosnia and Herzegovina, Fiji, Guyana, Republic of Montenegro, Mozambique, Nepal and Senegal. The São Tomé and Príncipe and Suriname chapters have also been updated to reflect the new VAT law.

Expanded chapter content includes effective use and enjoyment, transfer of a going concern, transactions between related parties, and fixed establishment rules. There is also a focus on the digital economy, electronic invoicing, recovery of VAT by non-established businesses and VAT rate changes across the world.

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.

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