The 2012 worldwide VAT, GST and sales tax guide

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514 P ERU Repayments. If the amount of input VAT (credit VAT) recoverable in a month exceeds the amount of output VAT (debit VAT) payable, the excess credit may be carried forward to offset output tax in the following tax period. G. Recovery of VAT by nonestablished businesses Peru does not generally refund VAT incurred by foreign businesses unless they have a permanent establishment or business established in Peru. Foreign businesses established in Peru recover VAT in the same manner as all other VAT-registered businesses. H. Invoicing VAT invoices and credit notes. A VAT taxpayer must generally provide a VAT invoice for all taxable supplies made, including exports. A VAT invoice is necessary to support a claim for input tax credit. A VAT credit note may be used to reduce the VAT charged on a supply of goods and services in certain circumstances (for instance, for rebates, trade discounts, bonuses, returned goods or errant charges). A credit note must refer to the VAT invoice for the original transaction and contain the same basic information. Exports. Peruvian VAT is levied at a rate of 0% on the exportation of goods and services. For a service to qualify as an export, it must be included in Article 33 or Appendix V of the Peruvian VAT Law. Appendix V can be modified by a Supreme Decree countersigned by the Ministries of Economy and Foreign Trade. In addition, on the request of a party, new services can be included in Appendix V. For exports of goods, customs documents must provide evidence that the goods have left the country. Exporters may recover VAT paid on the acquisition of goods and services. Exporters may apply to be reimbursed for VAT paid through credit notes. Credit notes may be used to offset either output VAT or income tax liabilities. Foreign-currency invoices. If a VAT invoice is issued in a foreign currency, the value must be converted to Peruvian nuevo sol, which is the Peruvian currency, using the sales exchange rate in force on the date of the transaction. I. VAT returns and payment VAT returns. VAT returns must be submitted monthly. Taxpayers must fulfill their tax obligations between the 7th business day and the 16th business day of the month following the date on which the tax obligation arises. The exact date for payment depends on the Tax Terms Schedule, which is approved annually by the Peruvian tax authorities. The Tax Terms Schedule indicates the due date for taxpayers based on their tax identification number (RUC). Return liabilities must be paid in Peruvian nuevo sol. Penalties. The penalty for failure to include taxable transactions in the VAT return is 50% of the omitted tax if an amount of VAT is payable. Interest is charged at a monthly rate of 1.2% on late payments or underpayments of VAT. Many other penalties apply to failure to fulfill obligations arising under the VAT law.
Philippines 515 (Country code 63 ) Manila GMT +8 SyCip Gorres Velayo & Co. SyCip Gorres Velayo & Co. Building 6760 Ayala Avenue 1226 Makati City Philippines Indirect tax contacts Mark Anthony P. Tamayo +63 (2) 894-8391 Email: mark.anthony.p.tamayo@ph.ey. com Lucil Q. Vicerra +63 (2) 894-8254 Email: lucil.q.vicerra@ph.ey.com A. At a glance Name of the tax Value-added tax (VAT) Date introduced 1 January 1988 (under Executive Order No. 273) European Union (EU) member state No Administered by Department of Finance’s Bureau of Internal Revenue (http://www.dof.gov.ph) or (http://www.bir.gov.ph) VAT rates Standard 12% Other Zero rate and exemption VAT number format VAT-registered person Nine-digit tax identification number (TIN) Branch office Head office’s nine-digit TIN, plus a three-digit branch code VAT return periods Monthly VAT declarations and quarterly VAT returns Thresholds Registration As a VAT taxpayer General Gross sales or receipts in excess of P 1,919,500 in a 12-month period Radio or television broadcasting franchisees Gross annual receipts for the preceding year in excess of P 10 million As a non-VAT taxpayer Individuals Engaged in business with gross sales or receipts in a 12-month period of P 100,000 or less
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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
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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
Page 469 and 470: N ETHERLANDS 463 exempt and taxable
Page 471 and 472: N ETHERLANDS 465 Taxable persons mu
Page 473 and 474: N ETHERLANDS - NEW ZEALAND 467 Unti
Page 475 and 476: N EW ZEALAND 469 Group registration
Page 477 and 478: N EW ZEALAND 471 Examples of exempt
Page 479 and 480: N EW ZEALAND 473 To determine the e
Page 481 and 482: N EW ZEALAND 475 dates. A taxable p
Page 483 and 484: B. Scope of the tax VAT applies to
Page 485 and 486: N ICARAGUA - NIGERIA 479 Diplomats
Page 487 and 488: N IGERIA 481 Group registration. Th
Page 489 and 490: N IGERIA - NORWAY 483 Penalties. Th
Page 491 and 492: N ORWAY 485 jointly and severally l
Page 493 and 494: N ORWAY 487 For services that are d
Page 495 and 496: N ORWAY 489 completed in Norwegian,
Page 497 and 498: B. Scope of the tax P AKISTAN 491 S
Page 499 and 500: Newspapers and books Educational an
Page 501 and 502: P AKISTAN 495 Examples of items for
Page 503 and 504: P AKISTAN - PANAMA 497 Interest. In
Page 505 and 506: P ANAMA 499 Exported goods Medical
Page 507 and 508: Papua New Guinea 501 Please direct
Page 509 and 510: P APUA NEW GUINEA 503 If a resource
Page 511 and 512: 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
Page 517 and 518: P ERU 511 Late-registration penalti
Page 519: P ERU 513 The law provides for a ge
Page 523 and 524: C. Who is liable P HILIPPINES 517 A
Page 525 and 526: P HILIPPINES 519 (that is, VAT on s
Page 527 and 528: P HILIPPINES 521 Sale of goods or s
Page 529 and 530: Mixed transactions and partial exem
Page 531 and 532: P HILIPPINES - POLAND 525 Penalties
Page 533 and 534: P OLAND 527 the supply of goods on
Page 535 and 536: P OLAND 529 Supply of water Certain
Page 537 and 538: P OLAND 531 Capital goods. Capital
Page 539 and 540: P OLAND 533 sales made to private i
Page 541 and 542: P OLAND - PORTUGAL 535 ESLs must be
Page 543 and 544: P ORTUGAL 537 Special rules apply t
Page 545 and 546: P ORTUGAL 539 Entries to singing pe
Page 547 and 548: P ORTUGAL 541 Taxable persons may u
Page 549 and 550: P ORTUGAL 543 information as an inv
Page 551 and 552: R OMANIA 545 Indirect tax contacts
Page 553 and 554: R OMANIA 547 A taxable person that
Page 555 and 556: R OMANIA 549 Specific hiring, conce
Page 557 and 558: R OMANIA 551 Examples of items for
Page 559 and 560: R OMANIA 553 • Customs documentat
Page 561 and 562: R USSIAN FEDERATION 555 Date introd
Page 563 and 564: R USSIAN FEDERATION 557 legal entit
Page 565 and 566: R USSIAN FEDERATION 559 Russian Fed
Page 567 and 568: R USSIAN FEDERATION 561 rata calcul
Page 569 and 570: 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
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
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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
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
Page 697 and 698:
U NITED KINGDOM - UNITED STATES 691
Page 699 and 700:
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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Page 713 and 714:
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
Page 719 and 720:
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
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F OREIGN CURRENCIES 727 Country Cur
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