Country VAT/GST essentials

Essential information regarding VAT/GST as it applies in various countries. The Country VAT/GST essentials are updated once a year.

Each country profile contains information on the following subjects:

scope and rates
registration
VAT grouping
returns
VAT/GST recovery
international supplies of goods and services
invoices
transfer of business
option to tax
head office and branch transactions
bad debt relief
anti-avoidance
penalty regime

Countries

Argentina
Australia
Austria
Belgium
Brazil
Bulgaria
Canada
China
Colombia
Costa Rica
Croatia
Curacao
Cyprus
Czech Republic
Denmark
Dominican Republic
Ecuador
El Salvador
Estonia
Fiji
Finland
France
Germany
Hungary
Iceland
India: Service Tax
India: VAT
Indonesia
Ireland
Italy
Japan
Kazakhstan
Latvia
Lithuania
Luxembourg
Malaysia: Sales Tax
Malaysia: Service Tax
Malta
Mexico
Montenegro
Namibia
Netherlands
New Zealand
Nicaragua
Norway
Panama
Peru
Philippines
Poland
Portugal
Romania
Russia
Serbia
Singapore
Slovakia
Slovenia
South Africa
South Korea
Spain
Sweden
Switzerland
Taiwan
Tanzania
Turkey
Ukraine
United Kingdom
Uruguay
Venezuela
Vietnam

Access via Country VAT/GST essentials | KPMG | GLOBAL.