The 2012 worldwide VAT, GST and sales tax guide

Preface
The Worldwide VAT, GST and Sales Tax Guide is part of a suite of
premier tax guides published by Ernst & Young. The others are
the Worldwide Corporate Tax Guide, The Global Executive and,
new this year, the Estate and Inheritance Tax Guide. Each represents
thousands of hours of tax research, and within the limits of
annual publications, they are the most reliably comprehensive
guides available.
Since the global financial crisis, many governments have raised
their indirect taxes on consumption, especially their value-added
taxes (VATs) and goods and services taxes (GSTs). Some have
raised their rates several times and also modified their consumption
tax bases. This churning of consumption tax law makes a
current, detailed guide like this one all the more valuable.
The content of the Worldwide VAT, GST and Sales Tax Guide is
straightforward. Chapter by chapter from Albania to Zimbabwe,
we summarize consumption tax systems in 101 jurisdictions and
the European Union (EU). The content is current on 1 January
2012, with exceptions noted.
Each chapter begins with contact information for the key people
in that country’s Ernst & Young offices. Then we lay out the facts
about the jurisdiction’s indirect taxes, beginning with an at-aglance
summary. With some variation, the topics covered are the
scope of the tax, persons liable, tax rates, exemptions, time of
supply, the recovery of the tax by taxable persons and nonestablished
businesses, invoicing, tax returns and payments, and many
more. In addition, for EU countries, the guide includes information
on INTRASTAT reports and EU Sales Lists.
At the back of the book, readers will find a list of the names and
symbols for all national currencies.
Ernst & Young publishes other Indirect Tax publications, including
current Tax Alerts, the Indirect Tax Briefing newsletter and
Indirect Tax in 2012, which discusses the changes in VAT, GST,
excise duties, customs duties and environmental taxes for the upcoming
year. Find them at ey.com/indirecttax.
Find electronic versions of the Worldwide VAT, GST and Sales Tax
Guide and other tax publications on ey.com and mobile versions
at various app stores.
Ernst & Young
April 2012