The 2012 worldwide VAT, GST and sales tax guide

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248 G EORGIA – GERMANY Penalties. Penalties and interest apply to a range of offenses. Late payment interest is calculated from the day following the payment due date. Late payment interest is imposed at a rate of 0.07% of the overdue tax amount for each overdue day. The payment day is considered an overdue day in case of delay. A penalty is imposed for the late submission of a tax return at a rate of 5% of the amount payable stated in the return for each full or partial month of delay. The amount of the total penalty may not exceed 30% of the tax payable stated in the return and may not be less than GEL 200. If tax is understated, a penalty equaling 50% of the understated amount is imposed. A 10% penalty applies if the understatement results from a change of a tax point by the tax authorities. Understatement of tax in excess of GEL 25,000 is considered tax evasion, and criminal proceedings are instituted. The above penalties also apply to the increase of credited tax or tax subject to refund. If credits are claimed based on bogus operations, fictitious agreements or fake documents, a penalty of 200% of the credited tax amount is imposed. If a purchaser requests an invoice and if the invoice is not submitted, a penalty equal to 100% of the VAT amount of the taxable transaction is imposed. For the issuance of a fake invoice or the issuance of an invoice based on bogus operations or fictitious agreements, a penalty equal to 200% of the VAT amount indicated in this VAT invoice is imposed. Interest is not charged on penalties. No penalty is imposed for incorrect information presented in the return or calculation form filed by the taxpayer if the latter files an amended return or calculation form before receiving the notification regarding the tax audit or the tax violation from the tax authorities. The head of the tax authorities and dispute resolution body may not impose the sanction on a “good faith taxpayer” if the taxpayer’s action resulted from a mistake or unawareness and has not adversely affected the state budget. Germany (Country code 49 ) Stuttgart GMT +1 Ernst & Young Mittlerer Pfad 15 70499 Stuttgart-Weilimdorf Germany Indirect tax contact Christa Breucha +49 (711) 9881-15244 Email: christa.breucha@de.ey.com
G ERMANY 249 Berlin GMT +1 Ernst & Young Friedrichstrasse 140 10117 Berlin Germany Indirect tax contact Andreas Funke +49 (30) 25471-21215 Email: andreas.funke@de.ey.com Cologne GMT +1 Ernst & Young Ludwigstrasse 8 50667 Cologne Germany Indirect tax contact Sibylle Schilling +49 (221) 2779-25664 Email: sibylle.schilling@de.ey.com Duesseldorf GMT +1 Ernst & Young Graf-Adolf-Platz 15 40213 Duesseldorf Germany Indirect tax contact Alexander Thoma +49 (211) 9352-10501 Email: alexander.thoma@de.ey.com Frankfurt/Eschborn GMT +1 Ernst & Young Mergenthalerallee 3-5 65760 Eschborn Germany Indirect tax contacts Robert Prätzler +49 (6196) 996-19016 Email: robert.praetzler@de.ey.com Peter Schilling +49 (6196) 996-21262 Email: peter.schilling@de.ey.com Hamburg GMT +1 Ernst & Young Rothenbaumchaussee 78 20148 Hamburg Germany Indirect tax contact Jan Petersen +49 (40) 36132-16200 Email: jan.petersen@de.ey.com Munich GMT +1 Ernst & Young Arnulfstrasse 59 80636 Munich Germany
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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
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B ULGARIA 95 • Office • Bureau
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B ULGARIA - CANADA 97 The penalty f
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GST/HST return periods Thresholds R
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C ANADA 101 “Commercial activity
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C ANADA 103 rate will increase to 9
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C ANADA 105 Temporary recapture of
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C ANADA 107 If the supplier deliver
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VAT return periods Thresholds Regis
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C HILE 111 performance of activitie
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C HINA 113 Indirect tax contact Ken
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C HINA 115 • “Processing servic
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C HINA 117 agent. If such unit or i
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C HINA 119 Products imported by org
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C HINA 121 • The purchase of taxa
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C HINA 123 A VAT invoice may only b
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Authentication and consulting servi
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C HINA - COLOMBIA 127 The Chinese V
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C OLOMBIA 129 • The taxpayer is n
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C OLOMBIA 131 incurred by the const
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C OLOMBIA - COSTA RICA 133 operator
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C. Who is liable C OSTA RICA 135 A
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C OSTA RICA 137 G. Recovery of VAT
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C ROATIA 139 Administered by Minist
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C ROATIA 141 Late-registration pena
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C ROATIA 143 addition to the genera
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C ROATIA 145 • Confirmation of it
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C ROATIA - CURAÇAO 147 • Late fi
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C URAÇAO 149 Small enterprises. A
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I. TOT returns and payment CURAÇAO
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C YPRUS 153 after the creation of t
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C YPRUS 155 Examples of goods and s
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C YPRUS 157 Input tax directly rela
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C YPRUS 159 The minimum claim perio
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C YPRUS - CZECH REPUBLIC 161 If the
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C ZECH REPUBLIC 163 application for
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C ZECH REPUBLIC 165 year. Otherwise
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C ZECH REPUBLIC 167 • The last da
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C ZECH REPUBLIC 169 The adjustment
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C ZECH REPUBLIC 171 • The payment
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C ZECH REPUBLIC - DENMARK 173 The E
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D ENMARK 175 Nonestablished busines
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D ENMARK 177 charge” mechanism, w
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D ENMARK 179 Claims must be submitt
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D ENMARK - DOMINICAN REPUBLIC 181 E
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D OMINICAN REPUBLIC 183 The above p
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H. Invoicing D OMINICAN REPUBLIC 18
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B. Scope of the tax E CUADOR 187 VA
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H. Invoicing E CUADOR - EGYPT 189 V
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D. GST rates E GYPT 191 The standar
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E GYPT 193 • The first 3 years of
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B. Scope of the tax E L SALVADOR 19
Page 203 and 204: F. Recovery of VAT by taxable perso
Page 205 and 206: E STONIA 199 A. At a glance Name of
Page 207 and 208: D. VAT rates E STONIA 201 The term
Page 209 and 210: E STONIA 203 does not apply to supp
Page 211 and 212: E STONIA 205 Refunds. If the amount
Page 213 and 214: E STONIA 207 Foreign-currency invoi
Page 215 and 216: E UROPEAN UNION 209 principle,” w
Page 217 and 218: E UROPEAN UNION 211 Transfers deeme
Page 219 and 220: E UROPEAN UNION 213 to-business (B2
Page 221 and 222: (VAT registration, reporting and pa
Page 223 and 224: • Original invoices, import docum
Page 225 and 226: F INLAND 219 • Reverse-charge goo
Page 227 and 228: F INLAND 221 Late-registration pena
Page 229 and 230: F INLAND 223 is generally recovered
Page 231 and 232: F INLAND 225 yearly adjustment is 1
Page 233 and 234: F INLAND 227 • The quantity and n
Page 235 and 236: F INLAND - FRANCE 229 Penalties. Fo
Page 237 and 238: F RANCE 231 • The intra-Community
Page 239 and 240: Examples of goods and services taxa
Page 241 and 242: F RANCE 235 supplies (which may be
Page 243 and 244: F RANCE 237 the VAT amount charged
Page 245 and 246: G EORGIA 239 Indirect tax contacts
Page 247 and 248: G EORGIA 241 Nonestablished busines
Page 249 and 250: G EORGIA 243 Contribution of assets
Page 251 and 252: G EORGIA 245 The claim for input VA
Page 253: G EORGIA 247 Refund of VAT paid on
Page 257 and 258: C. Who is liable G ERMANY 251 A tax
Page 259 and 260: G ERMANY 253 refers to supplies of
Page 261 and 262: G ERMANY 255 The following tables s
Page 263 and 264: G ERMANY 257 Claims must be submitt
Page 265 and 266: G ERMANY 259 • The amount and cus
Page 267 and 268: Ghana 261 (Country code 233 ) Accra
Page 269 and 270: G HANA 263 Examples of goods and se
Page 271 and 272: G HANA 265 claim for refund to the
Page 273 and 274: European Union (EU) member state Ad
Page 275 and 276: G REECE 269 In Greece, the VAT rate
Page 277 and 278: G REECE 271 tax in full. This situa
Page 279 and 280: G REECE 273 scanned copies of relev
Page 281 and 282: G REECE - GUATEMALA 275 INTRASTAT r
Page 283 and 284: G UATEMALA 277 • Certain donation
Page 285 and 286: G UATEMALA 279 Imported goods. The
Page 287 and 288: G UATEMALA - HONDURAS 281 Penalties
Page 289 and 290: H ONDURAS 283 Nonestablished busine
Page 291 and 292: H ONDURAS 285 for input tax credit.
Page 293 and 294: H UNGARY 287 Administered by Minist
Page 295 and 296: H UNGARY 289 In general, businesses
Page 297 and 298: H UNGARY 291 Examples of items for
Page 299 and 300: H UNGARY 293 established, certifyin
Page 301 and 302: H UNGARY - INDIA 295 Penalties may
Page 303 and 304: 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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Examples of goods and services taxa
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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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F. Recovery of VAT by taxable perso
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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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Examples of goods and services taxa
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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
Page 459 and 460:
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)
Page 513 and 514:
P ARAGUAY 507 The definition of a V
Page 515 and 516:
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 )
Page 523 and 524:
C. Who is liable P HILIPPINES 517 A
Page 525 and 526:
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
Page 533 and 534:
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
Page 647 and 648:
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
Page 667 and 668:
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
Page 679 and 680:
U KRAINE 673 Place of supply of ser
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U KRAINE 675 credit to the next rep
Page 683 and 684:
U KRAINE - UNITED KINGDOM 677 The f
Page 685 and 686:
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
Page 691 and 692:
U NITED KINGDOM 685 directly relate
Page 693 and 694:
U NITED KINGDOM 687 EU, page 208).
Page 695 and 696:
U NITED KINGDOM 689 Penalties for l
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U NITED KINGDOM - UNITED STATES 691
Page 699 and 700:
U NITED STATES 693 providing repair
Page 701 and 702:
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
Page 707 and 708:
U RUGUAY - VENEZUELA 701 Foreign-cu
Page 709 and 710:
V ENEZUELA 703 Withholding of VAT.
Page 711 and 712:
F. Recovery of VAT by taxable perso
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Vietnam 707 (Country code 84 ) Hano
Page 715 and 716:
V IETNAM 709 Some goods and service
Page 717 and 718:
V IETNAM 711 nontaxable goods or se
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V IETNAM - ZAMBIA 713 Penalties may
Page 721 and 722:
Z AMBIA 715 In Zambia, the VAT rate
Page 723 and 724:
Z AMBIA - ZIMBABWE 717 After the re
Page 725 and 726:
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
Page 731 and 732:
Foreign currencies 725 The followin
Page 733 and 734:
F OREIGN CURRENCIES 727 Country Cur
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