The 2012 worldwide VAT, GST and sales tax guide

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280 G UATEMALA Qualified taxpayers may also request VAT refunds based on an opinion issued by a registered certified public accountant. A nonqualified exporter may request a 100% VAT refund from the tax authorities directly if the exporter is not able to credit VAT on inputs against VAT on outputs. G. Recovery of VAT by nonestablished businesses Guatemala does not refund VAT incurred by foreign or nonestablished businesses unless they are registered as Guatemalan VAT taxpayers. H. Invoicing VAT invoices, credit notes and debit notes. A taxable person must generally provide a VAT invoice for all taxable supplies made. VAT invoices, credit notes and debit notes must be authorized by the tax authorities. An invoice is generally necessary to support a claim for an input tax credit. If the nature of the business makes it impractical for a taxpayer to issue tax invoices, the tax authorities may authorize the use of cash registers and other computerized systems to issue receipts instead of invoices. A VAT debit note must be used to increase the VAT chargeable if the value of a supply increases for any reason. A VAT credit note must be used to reduce the VAT charged and claimed on a supply if the value is reduced for any reason (for example, the granting of a discount, a change in the price or a return of the goods). A debit note or credit note must include the same information as a tax invoice. Companies and individuals qualified by the tax authorities as Special Contributors must register as Authorized Issuers of Electronic Invoices (Emisores de Facturas Electrónicas, or EFACE) with the tax authorities. Accordingly, they must issue their invoices through electronic means (Facturación Electrónica, or FACE). The timing for compliance with this rule depends on the number of invoices issued annually by the taxpayer. The starting dates range from 1 January 2012 for taxpayers that issue more than 1 million invoices per year to 1 March 2013 for taxpayers that issue up to 500 invoices per year. Exports. Exports of goods and services are zero-rated. However, to qualify as zero-rated, exports must be supported by customs documents that give evidence of the outbound process. Suitable evidence also includes export invoices and bills of lading. Foreign-currency invoices. VAT invoices must be issued either in Guatemalan quetzals (GTQ) or in U.S. dollars ($). However, invoices issued in U.S. dollars must show the exchange rate used on the date of the transaction. I. VAT returns and payment VAT returns. VAT returns are generally submitted monthly. VAT due must be paid in full by the end of the month following the month in which the return is submitted. Taxpayers whose annual turnover does not exceed GTQ 60,000 (approximately US$7,682) may pay VAT quarterly. The due date is 10 days following the end of the quarter.
G UATEMALA – HONDURAS 281 Penalties. Nonpayment of VAT results in a penalty equal to 100% of the unpaid amount. If the penalty is paid voluntarily by the date required by the VAT authorities, the penalty is reduced to 50%. Violation of formal duties. The late filing of VAT returns is subject to a penalty ranging from GTQ 30 (approximately US$4) per day, up to a maximum of GTQ 600 (approximately US$77). If the return is filed voluntarily, the late-filing penalty may be reduced to 25% of the original amount. Tax fraud. Tax fraud occurs when information has been altered in a manner that causes the tax authorities to incorrectly compute the amount of tax due. The penalty consists of 100% of the amount of the tax plus imprisonment from one to six years. The tax fraud penalty may not be imposed together with penalties for late payment. Honduras (Country code 504 ) Please direct all inquiries regarding Honduras to the persons listed below in the San José, Costa Rica office of Ernst & Young. San Pedro Sula GMT -6 Ernst & Young Calle 8, Avenida 14, N.O. Barrio Los Andes Edificio MEVA San Pedro Sula Honduras Tegucigalpa GMT -6 Ernst & Young Avenida París y Calle Viena Lomas del Guijarro Sur Edificio Plaza Azul Tegucigalpa Honduras Indirect tax contacts Rafael Sayagués +506 2208-9880 (resident in San José, New York: +1 (212) 773-4761 Costa Rica) Fax: +506 2208-9999 Efax: +1 (866) 366-7167 Email: rafael.sayagues@cr.ey.com Juan Carlos Chavarría +506 2208-9844 (resident in San José, Fax: +506 2208-9999 Costa Rica) Email: juan-carlos.chavarria@cr.ey.com Antonio Ruiz +506 2208-9822 (resident in San José, Fax: +506 2208-9999 Costa Rica) Email: antonio.ruiz@cr.ey.com Luis Eduardo Ocando B. +507 208-0144 (resident in Panama) Fax: +507 214-4300 Email: luis.ocando@pa.ey.com
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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
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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
Page 235 and 236: F INLAND - FRANCE 229 Penalties. Fo
Page 237 and 238: F RANCE 231 • The intra-Community
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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 and 254: G EORGIA 247 Refund of VAT paid on
Page 255 and 256: G ERMANY 249 Berlin GMT +1 Ernst &
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
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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: G UATEMALA 279 Imported goods. The
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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
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Page 303 and 304: I NDIA 297 Examples of taxable serv
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Page 307 and 308: I NDIA 301 Service Tax. Credits are
Page 309 and 310: I NDIA - INDONESIA 303 Interest VAT
Page 311 and 312: I NDONESIA 305 which applies to exp
Page 313 and 314: I NDONESIA 307 the delivery of good
Page 315 and 316: I NDONESIA - IRELAND 309 Indonesian
Page 317 and 318: I RELAND 311 The VAT registration t
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Page 321 and 322: I RELAND 315 activities) is deducti
Page 323 and 324: Repayment interest. Claims are norm
Page 325 and 326: I RELAND - ISLE OF MAN 319 based on
Page 327 and 328: I SLE OF MAN 321 • The intra-Comm
Page 329 and 330: I SLE OF MAN 323 deliberate and con
Page 331 and 332: I SLE OF MAN 325 Imported goods. Th
Page 333 and 334: I SLE OF MAN 327 buildings and 1/5
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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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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
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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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