The 2012 worldwide VAT, GST and sales tax guide

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146 C ROATIA that charge and pay VAT on a cash basis must issue invoices marked as “R-2.” Credit notes. If the tax base subsequently changes as a result of subsequent discounts, rebates, a recipient’s inability to pay or returns of goods, the taxable person must correct its VAT base and amount of VAT payable. This can be done through the issuance of a credit note. The taxable person may adjust (correct) its VAT base and VAT liability only on obtaining a written notification from the recipient of the supply that it corrected its input VAT. A credit note must contain all of the elements of a regular invoice and a reference to the original invoice. Proof of exports. Exports of goods from Croatia including transport and all other forwarding services related to the exportation of the goods are VAT-exempt in Croatia. For export transactions to be qualified as VAT-exempt, an entrepreneur must possess evidence that the export took place. Acceptable evidence includes a customs declaration verified by the customs office indicating that the export customs clearance has been performed and that the goods have left the territory of Croatia. Foreign-currency invoices. In general, invoices are issued in Croatian currency (kuna, or HRK). However, the VAT law does not restrict the use of foreign currency in the invoice. The exchange rate used is the foreign exchange rate published by the Croatian National Bank that is valid on the date of issuance of the invoice. I. VAT returns and payment VAT returns. Croatian VAT returns are submitted for monthly or quarterly and annual tax periods. Quarterly tax periods coincide with the months of March, June, September and December. The tax period for a taxable person is determined on the basis of its turnover in the preceding calendar year in accordance with the following rules: • Taxable persons with turnover up to HRK 300,000 (approximately €41,000) submit quarterly tax returns. • Taxable persons with turnover greater than HRK 300,000 (approximately €41,000) submit monthly tax returns. A tax period for newly established taxable persons (established during the calendar year) is a monthly or quarterly tax period based on the estimated supplies reported in the VAT registration form. VAT returns must be submitted and any VAT due must be paid in full by the last working day of the month following the end of each tax period. Taxable persons must also submit an annual VAT return. The annual VAT return is used for reconciliation purposes and must be submitted to the tax authorities at the Tax Office for the taxable persons’ registered seat by the following dates: • The end of April for taxable persons subject to corporate income tax • The end of February for taxable persons subject to personal income tax (income from self-employment) Penalties. Penalties are imposed for a range of VAT offenses. The following are the penalties:
C ROATIA – CURAÇAO 147 • Late filing of or failure to file a VAT return: a penalty ranging from HRK 1,000 (approximately €130) to HRK 200,000 (approximately €27,000) • Late payment or nonpayment of VAT: a penalty ranging from HRK 2,000 (approximately €270) to HRK 500,000 (approximately €68,000) • An offense committed by a responsible person of a taxable entity: a fine ranging from HRK 500 (approximately €70) to HRK 20,000 (approximately €2,700) Interest. For late payment of VAT, penalty interest at an annual rate of 12% is imposed. Criminal offenses. The criminal offense of tax evasion in an amount higher than HRK 10,000 (approximately €1,350), is punishable by a term of imprisonment ranging from 6 months to 5 years. However, if the criminal offense causes great damage, the term of imprisonment may range from 3 years to 10 years. Curaçao (Country code 599 ) Willemstad GMT -4 Ernst & Young Street address: Mail address: Zeelandia Office Park P.O. Box 3626 Kaya W.F.G. (Jombi) Mensing 16 Willemstad Willemstad Curaçao Curaçao Indirect tax contacts Bryan D. Irausquin +599 (9) 430-5075 Email: bryan.irausquin@an.ey.com Cristina L. de Freitas Brás +599 (9) 430-5070 Email: cristina.de.freitas@an.ey.com Zahayra S.E. de Lain +599 (9) 430-5080 Email: zahayra.de-lain@an.ey.com Effective from 10 October 2010, the Netherlands Antilles consisting of five territories in the Caribbean Sea (Bonaire, Curaçao, Saba, Sint Eustatius and Sint Maarten) was dissolved. Curaçao and Sint Maarten became autonomous countries within the Kingdom of the Netherlands. Curaçao has its own laws and regulations. In principle, these laws and regulations currently do not differ from the former Netherlands Antilles laws and regulations. However, a different indirect tax system applies in Sint Maarten. Bonaire, Saba and Sint Eustatius (the BES-Islands) are now extraordinary overseas municipalities of the Netherlands, but they have their own tax system including a simplified general expenditure tax regulation. The following chapter provides information on taxation in Curaçao only. A. At a glance Name of the tax Turnover tax (TOT) Local name Omzetbelasting Date introduced 1 March 1999 European Union (EU) member state No
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The 2012 worldwide VAT, GST and sal
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Although this publication is intend
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Germany (European Union member stat
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Ernst & Young Global Tax contacts 1
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Albania 3 (Country code 355 ) Tiran
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A LBANIA 5 Examples of zero-rated s
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A LBANIA - ARGENTINA 7 For a taxpay
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A RGENTINA 9 • Reverse-charge ser
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Interest on bank accounts and fixed
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A RGENTINA 13 exports. A VAT invoic
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A RMENIA 15 • Supply of goods (in
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A RMENIA 17 Supply of goods and ser
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A RMENIA 19 maintain separate accou
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A RUBA 21 A. At a glance Name of th
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A RUBA - AUSTRALIA 23 An RT credit
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B. Scope of the tax A USTRALIA 25 G
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A USTRALIA 27 of a GST return, as p
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A USTRALIA 29 available if the expe
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A USTRALIA - AUSTRIA 31 by the 21st
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A USTRIA 33 one or more entities th
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A USTRIA 35 Effective from 1 Januar
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A USTRIA 37 2006/112 (general busin
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A USTRIA 39 in either an increase o
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A USTRIA 41 supplier’s and custom
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Izmir str., 1033 Baku AZ1065 Azerba
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A ZERBAIJAN 45 involve lifting and
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A ZERBAIJAN - BARBADOS 47 VAT on im
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B ARBADOS 49 Transportation service
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Belarus 51 (Country code 375 ) Mins
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D. VAT rates B ELARUS 53 The term
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B ELARUS 55 A taxpayer must confirm
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B ELARUS 57 from the total amount o
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B ELGIUM 59 Franky De Pril (Customs
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B ELGIUM 61 Businesses that are est
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B ELGIUM 63 Intra-Community acquisi
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B ELGIUM 65 request a refund of the
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B ELGIUM 67 of goods, the threshold
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VAT return period Thresholds Regist
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B OLIVIA 71 entity regulated by the
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BES-ISLANDS 73 Other 7% Sint Eustat
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Services to a trading and services
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B OTSWANA 77 Nonestablished busines
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B OTSWANA 79 The following tables p
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Ernst & Young Avenida Presidente Ju
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B RAZIL 83 Federal VAT. The Federal
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B RAZIL 85 uses the same tariff cla
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B RAZIL 87 • The most frequent re
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B RAZIL - BULGARIA 89 • The taxpa
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B ULGARIA 91 Community acquisitions
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B ULGARIA 93 date on which the invo
Page 101 and 102: B ULGARIA 95 • Office • Bureau
Page 103 and 104: B ULGARIA - CANADA 97 The penalty f
Page 105 and 106: GST/HST return periods Thresholds R
Page 107 and 108: C ANADA 101 “Commercial activity
Page 109 and 110: C ANADA 103 rate will increase to 9
Page 111 and 112: C ANADA 105 Temporary recapture of
Page 113 and 114: C ANADA 107 If the supplier deliver
Page 115 and 116: VAT return periods Thresholds Regis
Page 117 and 118: C HILE 111 performance of activitie
Page 119 and 120: C HINA 113 Indirect tax contact Ken
Page 121 and 122: C HINA 115 • “Processing servic
Page 123 and 124: C HINA 117 agent. If such unit or i
Page 125 and 126: C HINA 119 Products imported by org
Page 127 and 128: C HINA 121 • The purchase of taxa
Page 129 and 130: C HINA 123 A VAT invoice may only b
Page 131 and 132: Authentication and consulting servi
Page 133 and 134: C HINA - COLOMBIA 127 The Chinese V
Page 135 and 136: C OLOMBIA 129 • The taxpayer is n
Page 137 and 138: C OLOMBIA 131 incurred by the const
Page 139 and 140: C OLOMBIA - COSTA RICA 133 operator
Page 141 and 142: C. Who is liable C OSTA RICA 135 A
Page 143 and 144: C OSTA RICA 137 G. Recovery of VAT
Page 145 and 146: C ROATIA 139 Administered by Minist
Page 147 and 148: C ROATIA 141 Late-registration pena
Page 149 and 150: C ROATIA 143 addition to the genera
Page 151: C ROATIA 145 • Confirmation of it
Page 155 and 156: C URAÇAO 149 Small enterprises. A
Page 157 and 158: I. TOT returns and payment CURAÇAO
Page 159 and 160: C YPRUS 153 after the creation of t
Page 161 and 162: C YPRUS 155 Examples of goods and s
Page 163 and 164: C YPRUS 157 Input tax directly rela
Page 165 and 166: C YPRUS 159 The minimum claim perio
Page 167 and 168: C YPRUS - CZECH REPUBLIC 161 If the
Page 169 and 170: C ZECH REPUBLIC 163 application for
Page 171 and 172: C ZECH REPUBLIC 165 year. Otherwise
Page 173 and 174: C ZECH REPUBLIC 167 • The last da
Page 175 and 176: C ZECH REPUBLIC 169 The adjustment
Page 177 and 178: C ZECH REPUBLIC 171 • The payment
Page 179 and 180: C ZECH REPUBLIC - DENMARK 173 The E
Page 181 and 182: D ENMARK 175 Nonestablished busines
Page 183 and 184: D ENMARK 177 charge” mechanism, w
Page 185 and 186: D ENMARK 179 Claims must be submitt
Page 187 and 188: D ENMARK - DOMINICAN REPUBLIC 181 E
Page 189 and 190: D OMINICAN REPUBLIC 183 The above p
Page 191 and 192: H. Invoicing D OMINICAN REPUBLIC 18
Page 193 and 194: B. Scope of the tax E CUADOR 187 VA
Page 195 and 196: H. Invoicing E CUADOR - EGYPT 189 V
Page 197 and 198: D. GST rates E GYPT 191 The standar
Page 199 and 200: E GYPT 193 • The first 3 years of
Page 201 and 202: B. Scope of the tax E L SALVADOR 19
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F. Recovery of VAT by taxable perso
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E STONIA 199 A. At a glance Name of
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D. VAT rates E STONIA 201 The term
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E STONIA 203 does not apply to supp
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E STONIA 205 Refunds. If the amount
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E STONIA 207 Foreign-currency invoi
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E UROPEAN UNION 209 principle,” w
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E UROPEAN UNION 211 Transfers deeme
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E UROPEAN UNION 213 to-business (B2
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(VAT registration, reporting and pa
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• Original invoices, import docum
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F INLAND 219 • Reverse-charge goo
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F INLAND 221 Late-registration pena
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F INLAND 223 is generally recovered
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F INLAND 225 yearly adjustment is 1
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F INLAND 227 • The quantity and n
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F INLAND - FRANCE 229 Penalties. Fo
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F RANCE 231 • The intra-Community
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Examples of goods and services taxa
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F RANCE 235 supplies (which may be
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F RANCE 237 the VAT amount charged
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G EORGIA 239 Indirect tax contacts
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G EORGIA 241 Nonestablished busines
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G EORGIA 243 Contribution of assets
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G EORGIA 245 The claim for input VA
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G EORGIA 247 Refund of VAT paid on
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G ERMANY 249 Berlin GMT +1 Ernst &
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C. Who is liable G ERMANY 251 A tax
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G ERMANY 253 refers to supplies of
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G ERMANY 255 The following tables s
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G ERMANY 257 Claims must be submitt
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G ERMANY 259 • The amount and cus
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Ghana 261 (Country code 233 ) Accra
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G HANA 263 Examples of goods and se
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G HANA 265 claim for refund to the
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European Union (EU) member state Ad
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G REECE 269 In Greece, the VAT rate
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G REECE 271 tax in full. This situa
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G REECE 273 scanned copies of relev
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G REECE - GUATEMALA 275 INTRASTAT r
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G UATEMALA 277 • Certain donation
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G UATEMALA 279 Imported goods. The
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G UATEMALA - HONDURAS 281 Penalties
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H ONDURAS 283 Nonestablished busine
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H ONDURAS 285 for input tax credit.
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H UNGARY 287 Administered by Minist
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H UNGARY 289 In general, businesses
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H UNGARY 291 Examples of items for
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H UNGARY 293 established, certifyin
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H UNGARY - INDIA 295 Penalties may
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I NDIA 297 Examples of taxable serv
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Examples of goods taxable at the 5%
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I NDIA 301 Service Tax. Credits are
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I NDIA - INDONESIA 303 Interest VAT
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I NDONESIA 305 which applies to exp
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I NDONESIA 307 the delivery of good
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I NDONESIA - IRELAND 309 Indonesian
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I RELAND 311 The VAT registration t
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I RELAND 315 activities) is deducti
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Repayment interest. Claims are norm
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I RELAND - ISLE OF MAN 319 based on
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I SLE OF MAN 321 • The intra-Comm
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I SLE OF MAN 323 deliberate and con
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I SLE OF MAN 325 Imported goods. Th
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I SLE OF MAN 327 buildings and 1/5
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I SLE OF MAN 329 Taxable persons th
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I SLE OF MAN - ISRAEL 331 Penalties
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C. Who is liable I SRAEL 333 A taxa
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I SRAEL 335 F. Recovery of VAT by a
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European Union (EU) member state Ad
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I TALY 339 Late-registration penalt
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I TALY 341 Input tax includes VAT c
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I TALY 343 Frequent exporters. The
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I TALY 345 Invoices issued in a for
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I TALY - JAPAN 347 by the 25th day
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D. Consumption tax rates J APAN 349
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J APAN - JERSEY 351 Foreign-currenc
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J ERSEY 353 • If, on any day, rea
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J ERSEY 355 • A direct attributio
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GST rates GT rates Standard 16% Red
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J ORDAN 359 Some goods and services
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J ORDAN 361 The following tables pr
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J ORDAN 363 • The exporter must r
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J ORDAN - KAZAKHSTAN 365 If a tax r
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K AZAKHSTAN 367 connected with immo
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K AZAKHSTAN 369 • Receipt of pass
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K ENYA 371 Indirect tax contacts Ge
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K ENYA 373 Supplies VAT schedule Ex
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K ENYA 375 The Commissioner General
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K OREA 377 Indirect tax contacts Ch
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K OREA 379 Tax manager. In certain
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K OREA 381 or any other payment ter
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K OREA 383 • The value of the sup
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K OREA - LATVIA 385 A trader also m
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L ATVIA 387 The VAT registration th
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L ATVIA 389 The following tables li
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L ATVIA 391 for intra-Community acq
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L ATVIA 393 • The overpaid VAT am
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I. VAT returns and payment L ATVIA
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L EBANON 397 Mohammad Najjar +961 (
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L EBANON 399 supplies of goods and
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L EBANON 401 The VAT authorities mu
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L ITHUANIA 403 Quarterly For non-EU
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L ITHUANIA 405 sible for the calcul
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L ITHUANIA 409 For the general VAT
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Luxembourg 411 (Country code 352 )
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L UXEMBOURG 413 Businesses establis
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L UXEMBOURG 415 person generally re
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G. Recovery of VAT by nonestablishe
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L UXEMBOURG 419 Return liabilities
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• Reverse-charge supplies by fore
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M ACEDONIA 423 a separate statement
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M ACEDONIA - MALAYSIA 425 Penalties
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M ALAYSIA 427 RM 100,000 in the nex
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M ALAYSIA 429 services provided by
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Thresholds Registration €7,000 Re
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M ALTA 435 2008/9/EC. For businesse
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Mauritius 437 (Country code 230 ) E
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M AURITIUS 439 and services that ar
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M AURITIUS 441 • The second stage
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Mexico 443 (Country code 52 ) Mexic
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M EXICO 445 Examples of exempt supp
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M EXICO 447 years by an establishme
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C. Who is liable M OLDOVA 449 A tax
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M OLDOVA 451 Input tax includes VAT
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I. VAT returns and payment M OLDOVA
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M OROCCO 455 The Moroccan Tax Code
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M OROCCO - NETHERLANDS 457 Tele-dec
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N ETHERLANDS 459 Group registration
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E. Time of supply N ETHERLANDS 461
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N ETHERLANDS 463 exempt and taxable
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N ETHERLANDS 465 Taxable persons mu
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N ETHERLANDS - NEW ZEALAND 467 Unti
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N EW ZEALAND 469 Group registration
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N EW ZEALAND 471 Examples of exempt
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N EW ZEALAND 473 To determine the e
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N EW ZEALAND 475 dates. A taxable p
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B. Scope of the tax VAT applies to
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N ICARAGUA - NIGERIA 479 Diplomats
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N IGERIA 481 Group registration. Th
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N IGERIA - NORWAY 483 Penalties. Th
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N ORWAY 485 jointly and severally l
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N ORWAY 487 For services that are d
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N ORWAY 489 completed in Norwegian,
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B. Scope of the tax P AKISTAN 491 S
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Newspapers and books Educational an
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P AKISTAN 495 Examples of items for
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P AKISTAN - PANAMA 497 Interest. In
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P ANAMA 499 Exported goods Medical
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Papua New Guinea 501 Please direct
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P APUA NEW GUINEA 503 If a resource
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P APUA NEW GUINEA 505 nonresidents)
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P ARAGUAY 507 The definition of a V
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H. Invoicing P ARAGUAY - PERU 509 V
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P ERU 511 Late-registration penalti
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P ERU 513 The law provides for a ge
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Philippines 515 (Country code 63 )
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C. Who is liable P HILIPPINES 517 A
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P HILIPPINES 519 (that is, VAT on s
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P HILIPPINES 521 Sale of goods or s
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Mixed transactions and partial exem
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P HILIPPINES - POLAND 525 Penalties
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P OLAND 527 the supply of goods on
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P OLAND 529 Supply of water Certain
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P OLAND 531 Capital goods. Capital
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P OLAND 533 sales made to private i
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P OLAND - PORTUGAL 535 ESLs must be
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P ORTUGAL 537 Special rules apply t
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P ORTUGAL 539 Entries to singing pe
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P ORTUGAL 541 Taxable persons may u
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P ORTUGAL 543 information as an inv
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R OMANIA 545 Indirect tax contacts
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R OMANIA 547 A taxable person that
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R OMANIA 549 Specific hiring, conce
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R OMANIA 551 Examples of items for
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R OMANIA 553 • Customs documentat
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R USSIAN FEDERATION 555 Date introd
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R USSIAN FEDERATION 557 legal entit
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R USSIAN FEDERATION 559 Russian Fed
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R USSIAN FEDERATION 561 rata calcul
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R USSIAN FEDERATION 563 Effective f
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R WANDA 565 • The importation of
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R WANDA 567 taxable supplies may be
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S INGAPORE 569 • Retrospectively:
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S INGAPORE 571 The standard rate of
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S INGAPORE 573 Examples of items fo
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I. GST returns and payment S INGAPO
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S INT MAARTEN 577 Offshore companie
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S LOVAK REPUBLIC 579 A. At a glance
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S LOVAK REPUBLIC 581 single taxable
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S LOVAK REPUBLIC 583 As a result, t
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S LOVAK REPUBLIC 585 Real Estate Ca
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S LOVAK REPUBLIC 587 income) from a
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S LOVAK REPUBLIC 589 — Goods supp
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I. VAT returns and payment S LOVAK
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S LOVAK REPUBLIC - SLOVENIA 593 wit
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S LOVENIA 595 Reverse charge. The r
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S LOVENIA 597 Cash accounting for s
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S LOVENIA 599 Repayment interest. T
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S LOVENIA 601 VAT returns must be s
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B. Scope of the tax S OUTH AFRICA 6
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S OUTH AFRICA 605 Supply of intelle
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S OUTH AFRICA 607 The SARS pays int
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S OUTH AFRICA - SPAIN 609 A vendor
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S PAIN 611 No VAT registration thre
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S PAIN 613 does not apply to intra-
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S PAIN 615 depends on the taxpayer
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S PAIN 617 be converted to euros. T
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S WEDEN 619 Malmö GMT +1 Ernst & Y
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S WEDEN 621 Late-registration penal
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S WEDEN 623 with credit supplies ar
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S WEDEN 625 • They may be issued
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Ernst & Young Maagplatz 1 CH-8005 Z
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S WITZERLAND 629 foreign entities a
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S WITZERLAND 631 Insurance Educatio
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same extent as Swiss VAT-registered
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T AIWAN 635 Indirect tax contacts M
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T AIWAN 637 Examples of exempt supp
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T AIWAN - TANZANIA 639 • If the f
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T ANZANIA 641 200,000 or to impriso
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T ANZANIA 643 The first method is t
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Ernst & Young 33rd Floor Lake Rajad
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T HAILAND 647 partially used in Tha
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T HAILAND - TRINIDAD AND TOBAGO 649
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T RINIDAD AND TOBAGO 651 The follow
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T RINIDAD AND TOBAGO - TUNISIA 653
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T UNISIA 655 Supplies of certain go
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Turkey 657 (Country code 90 ) Istan
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D. VAT rates T URKEY 659 The term
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T URKEY 661 deduction is not grante
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C. Who is liable U GANDA 663 The pe
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U GANDA 665 Computers, desktop prin
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U GANDA 667 The Commissioner Genera
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U GANDA - UKRAINE 669 If the normal
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U KRAINE 671 • The person maintai
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U KRAINE 673 Place of supply of ser
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U KRAINE 675 credit to the next rep
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U KRAINE - UNITED KINGDOM 677 The f
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U NITED KINGDOM 679 Administered by
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U NITED KINGDOM 681 Reverse charge.
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U NITED KINGDOM 683 The basic tax p
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U NITED KINGDOM 685 directly relate
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U NITED KINGDOM 687 EU, page 208).
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U NITED KINGDOM 689 Penalties for l
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U NITED KINGDOM - UNITED STATES 691
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U NITED STATES 693 providing repair
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U NITED STATES 695 over-the-counter
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U NITED STATES - URUGUAY 697 the st
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D. VAT rates U RUGUAY 699 The term
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U RUGUAY - VENEZUELA 701 Foreign-cu
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V ENEZUELA 703 Withholding of VAT.
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Vietnam 707 (Country code 84 ) Hano
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V IETNAM 709 Some goods and service
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V IETNAM 711 nontaxable goods or se
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V IETNAM - ZAMBIA 713 Penalties may
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Z AMBIA 715 In Zambia, the VAT rate
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Z AMBIA - ZIMBABWE 717 After the re
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Z IMBABWE 719 A “registered opera
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Z IMBABWE 721 Periodic supplies. Th
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Z IMBABWE 723 30 days after the dat
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Foreign currencies 725 The followin
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F OREIGN CURRENCIES 727 Country Cur
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The 2012 worldwide VAT, GST and sales tax guide

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