Worldwide VAT, GST and sales tax guide 2014

The chapters in the guide are current as of 1 January 2014 unless we cite a more recent date for a particular law. With some variation, the chapters provide at-a-glance information, as well as details on the scope of the tax, persons liable, tax rates, time of supply, the recovery of the tax by taxable persons and non-established businesses, invoicing, and tax returns and payments. For Member States of the European Union, we also give information about INTRASTAT reports and EU Sales Lists.

Worldwide VAT, GST and sales tax guide 2014