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Outlining value-added tax (VAT), goods and services tax (GST) and sales tax systems in 153 jurisdictions, the 2026 edition of our annual reference book is now available to download as a pdf. The content is current as of 1 January 2026.
This Guide covers a wide range of topics related to taxes on consumption, including information about the scope of the tax in each jurisdiction, who is liable, rates, time of supply, recovery of input tax by taxable persons and non-established businesses, invoicing, returns and payment and penalties. Where applicable, chapters detail the VAT or GST provisions related to the digital economy (including online platforms), e-invoicing and digital tax administration measures.
New chapters for 2026 include Cabo Verde, Cameroon and Ethiopia. Further extended content includes a fully revised chapter for Bhutan (for the recent GST implementation) and updates of the significant indirect tax reforms in Brazil and China.
At the back of the Guide, you will find lists of the names and codes for the national currencies and the VAT, GST and Sales Tax rates for the jurisdictions covered.
Keep up to date on significant tax developments around the globe with EY Global Tax Alert library, and specifically on e-invoicing with EY E-invoicing Developments Tracker.