The 2012 worldwide VAT, GST and sales tax guide

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608 S OUTH AFRICA • All or part of the goods or services has been returned to the supplier. If a credit note adjusts the amount of VAT charged, it must be clearly marked “credit note” and must refer to the original tax invoice. It must briefly indicate the reason that it is being issued and provide sufficient information to identify the transaction to which it refers. Proof of exports. Exports can be classified as either direct exports or indirect exports. Direct exports (that is, the selling vendor is responsible to deliver the goods at an address outside South Africa) can be zero-rated if the documentary requirements are met. The selling vendor may elect to zero-rate indirect exports (that is, the selling vendor delivers the goods to the border including a harbor or airport) if the goods are not exported via road or rail and if the documentary requirements are met. Documentation that must be retained includes the following: • The original customs export documentation (such as Form DA550, Form 178 and any export certificate or certificate of origin) • Commercial and tax invoices for the supply • Transport documentation and proof that transport costs have been paid • Proof of payment • The purchase order or the contract between the recipient and the supplying taxable person Foreign-currency invoices. In general, a tax invoice must be issued in South African rand (R). However, if the invoice relates to a zero-rated supply, the tax invoice may be issued in any currency. If an invoice is issued in a foreign currency, the rand equivalent must be determined using the appropriate exchange rate on the date on which the invoice is issued. I. VAT returns and payment VAT returns. The tax return period is monthly for persons with annual taxable turnover in excess of R 30 million. The tax return period is bimonthly for persons with annual taxable turnover below R 30 million. Other tax periods are available (four-monthly, six-monthly and annually) for special categories of persons, but only with the prior agreement with the SARS. VAT returns must be filed by the 25th day after the end of the tax period or, if returns are filed and paid electronically, by the end of the month following the tax period. Payment is due in full by the same date. If the due date falls on a Saturday, Sunday or a public holiday, the due date is the last business day before the 25th, or the last business day before the end of the month in the case of electronic filing. Penalties. A penalty equal to 10% of the net VAT due is imposed if the VAT return is submitted late or if the VAT payment is made after the due date. However, a vendor may request that the SARS waive the penalty if the delay was not due to the intent of the vendor to postpone liability for payment. Interest. Interest is also charged at the prescribed rate on late payments of VAT, calculated for each month or part of a month.
S OUTH AFRICA – SPAIN 609 A vendor may request the SARS to remit interest if the late payment was due to circumstances beyond the vendor’s control. Additional tax. Additional tax not exceeding double the value of the VAT due may be levied in the case of evasion. A range of other offenses related to VAT can result in additional tax and penalties, including fines and, for severe offenses, imprisonment for a period not exceeding 24 months. Spain (Country code 34 ) Madrid GMT +1 Ernst & Young Plaza Pablo Ruíz Picasso, 1 Torre Picasso 28020 Madrid Spain Indirect tax contacts Javier Martin +34 915-727-554 Email: javier.martinmartin@es.ey.com Eduardo Verdún +34 915-727-421 Email: eduardo.verdunfraile@es.ey.com Silvia Bermudo +34 915-727-749 Email: silvia.bermudoconde@es.ey.com Maria Hevia +1 (305) 415-1781 (resident in Miami, Florida) Email: maria.heviaalvarez@ey.com Juan Ortin +86 (10) 5815-2224 (resident in Beijing) Email: juan.ortin@cn.ey.com Barcelona GMT +1 Ernst & Young Avda. de Sarriá, 102-106 Edificio Sarriá Fórum 08017 Barcelona Spain Indirect tax contacts María Lorente +34 933-663-763 Email: maria.lorentelranzo@es.ey.com Beatriz Nobell +34 933-663-778 Email: beatriz.nobellalmirall@es.ey.com Sevilla GMT +1 Ernst & Young Avenida de la Palmera, 33 41013 Sevilla Spain Indirect tax contact Pedro Gonzalez-Gaggero +34 915-727-599 Email: pedro.gonzalez-gaggero@es.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
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F INLAND - FRANCE 229 Penalties. Fo
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F RANCE 231 • The intra-Community
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Examples of goods and services taxa
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F RANCE 235 supplies (which may be
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F RANCE 237 the VAT amount charged
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G EORGIA 239 Indirect tax contacts
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G EORGIA 241 Nonestablished busines
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G EORGIA 243 Contribution of assets
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G EORGIA 245 The claim for input VA
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G EORGIA 247 Refund of VAT paid on
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G ERMANY 249 Berlin GMT +1 Ernst &
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C. Who is liable G ERMANY 251 A tax
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G ERMANY 253 refers to supplies of
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G ERMANY 255 The following tables s
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G ERMANY 257 Claims must be submitt
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G ERMANY 259 • The amount and cus
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Ghana 261 (Country code 233 ) Accra
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G HANA 263 Examples of goods and se
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G HANA 265 claim for refund to the
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European Union (EU) member state Ad
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G REECE 269 In Greece, the VAT rate
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G REECE 271 tax in full. This situa
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G REECE 273 scanned copies of relev
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G REECE - GUATEMALA 275 INTRASTAT r
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G UATEMALA 277 • Certain donation
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G UATEMALA 279 Imported goods. The
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G UATEMALA - HONDURAS 281 Penalties
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H ONDURAS 283 Nonestablished busine
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H ONDURAS 285 for input tax credit.
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H UNGARY 287 Administered by Minist
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H UNGARY 289 In general, businesses
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H UNGARY 291 Examples of items for
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H UNGARY 293 established, certifyin
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H UNGARY - INDIA 295 Penalties may
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I NDIA 297 Examples of taxable serv
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Examples of goods taxable at the 5%
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I NDIA 301 Service Tax. Credits are
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I NDIA - INDONESIA 303 Interest VAT
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I NDONESIA 305 which applies to exp
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I NDONESIA 307 the delivery of good
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I NDONESIA - IRELAND 309 Indonesian
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I RELAND 311 The VAT registration t
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I RELAND 315 activities) is deducti
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Repayment interest. Claims are norm
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I RELAND - ISLE OF MAN 319 based on
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I SLE OF MAN 321 • The intra-Comm
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I SLE OF MAN 323 deliberate and con
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I SLE OF MAN 325 Imported goods. Th
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I SLE OF MAN 327 buildings and 1/5
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I SLE OF MAN 329 Taxable persons th
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I SLE OF MAN - ISRAEL 331 Penalties
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C. Who is liable I SRAEL 333 A taxa
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I SRAEL 335 F. Recovery of VAT by a
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European Union (EU) member state Ad
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I TALY 339 Late-registration penalt
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I TALY 341 Input tax includes VAT c
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I TALY 343 Frequent exporters. The
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I TALY 345 Invoices issued in a for
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I TALY - JAPAN 347 by the 25th day
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D. Consumption tax rates J APAN 349
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J APAN - JERSEY 351 Foreign-currenc
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J ERSEY 353 • If, on any day, rea
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J ERSEY 355 • A direct attributio
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GST rates GT rates Standard 16% Red
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J ORDAN 359 Some goods and services
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J ORDAN 361 The following tables pr
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J ORDAN 363 • The exporter must r
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J ORDAN - KAZAKHSTAN 365 If a tax r
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K AZAKHSTAN 367 connected with immo
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K AZAKHSTAN 369 • Receipt of pass
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K ENYA 371 Indirect tax contacts Ge
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K ENYA 373 Supplies VAT schedule Ex
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K ENYA 375 The Commissioner General
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K OREA 377 Indirect tax contacts Ch
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K OREA 379 Tax manager. In certain
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K OREA 381 or any other payment ter
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K OREA 383 • The value of the sup
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K OREA - LATVIA 385 A trader also m
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L ATVIA 387 The VAT registration th
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L ATVIA 389 The following tables li
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L ATVIA 391 for intra-Community acq
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L ATVIA 393 • The overpaid VAT am
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I. VAT returns and payment L ATVIA
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L EBANON 397 Mohammad Najjar +961 (
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L EBANON 399 supplies of goods and
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L EBANON 401 The VAT authorities mu
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L ITHUANIA 403 Quarterly For non-EU
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L ITHUANIA 405 sible for the calcul
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L ITHUANIA 409 For the general VAT
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Luxembourg 411 (Country code 352 )
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L UXEMBOURG 413 Businesses establis
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L UXEMBOURG 415 person generally re
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G. Recovery of VAT by nonestablishe
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L UXEMBOURG 419 Return liabilities
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• Reverse-charge supplies by fore
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M ACEDONIA 423 a separate statement
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M ACEDONIA - MALAYSIA 425 Penalties
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M ALAYSIA 427 RM 100,000 in the nex
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M ALAYSIA 429 services provided by
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Thresholds Registration €7,000 Re
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M ALTA 435 2008/9/EC. For businesse
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Mauritius 437 (Country code 230 ) E
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M AURITIUS 439 and services that ar
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M AURITIUS 441 • The second stage
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Mexico 443 (Country code 52 ) Mexic
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M EXICO 445 Examples of exempt supp
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M EXICO 447 years by an establishme
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C. Who is liable M OLDOVA 449 A tax
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M OLDOVA 451 Input tax includes VAT
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I. VAT returns and payment M OLDOVA
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M OROCCO 455 The Moroccan Tax Code
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M OROCCO - NETHERLANDS 457 Tele-dec
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N ETHERLANDS 459 Group registration
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E. Time of supply N ETHERLANDS 461
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N ETHERLANDS 463 exempt and taxable
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N ETHERLANDS 465 Taxable persons mu
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N ETHERLANDS - NEW ZEALAND 467 Unti
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N EW ZEALAND 469 Group registration
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N EW ZEALAND 471 Examples of exempt
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N EW ZEALAND 473 To determine the e
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N EW ZEALAND 475 dates. A taxable p
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B. Scope of the tax VAT applies to
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N ICARAGUA - NIGERIA 479 Diplomats
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N IGERIA 481 Group registration. Th
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N IGERIA - NORWAY 483 Penalties. Th
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N ORWAY 485 jointly and severally l
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N ORWAY 487 For services that are d
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N ORWAY 489 completed in Norwegian,
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B. Scope of the tax P AKISTAN 491 S
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Newspapers and books Educational an
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P AKISTAN 495 Examples of items for
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P AKISTAN - PANAMA 497 Interest. In
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P ANAMA 499 Exported goods Medical
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Papua New Guinea 501 Please direct
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P APUA NEW GUINEA 503 If a resource
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P APUA NEW GUINEA 505 nonresidents)
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P ARAGUAY 507 The definition of a V
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H. Invoicing P ARAGUAY - PERU 509 V
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P ERU 511 Late-registration penalti
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P ERU 513 The law provides for a ge
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Philippines 515 (Country code 63 )
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C. Who is liable P HILIPPINES 517 A
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P HILIPPINES 519 (that is, VAT on s
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P HILIPPINES 521 Sale of goods or s
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Mixed transactions and partial exem
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P HILIPPINES - POLAND 525 Penalties
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P OLAND 527 the supply of goods on
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P OLAND 529 Supply of water Certain
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P OLAND 531 Capital goods. Capital
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P OLAND 533 sales made to private i
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P OLAND - PORTUGAL 535 ESLs must be
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P ORTUGAL 537 Special rules apply t
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P ORTUGAL 539 Entries to singing pe
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P ORTUGAL 541 Taxable persons may u
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P ORTUGAL 543 information as an inv
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R OMANIA 545 Indirect tax contacts
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R OMANIA 547 A taxable person that
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R OMANIA 549 Specific hiring, conce
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R OMANIA 551 Examples of items for
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R OMANIA 553 • Customs documentat
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R USSIAN FEDERATION 555 Date introd
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
Page 571 and 572: R WANDA 565 • The importation of
Page 573 and 574: R WANDA 567 taxable supplies may be
Page 575 and 576: S INGAPORE 569 • Retrospectively:
Page 577 and 578: S INGAPORE 571 The standard rate of
Page 579 and 580: S INGAPORE 573 Examples of items fo
Page 581 and 582: I. GST returns and payment S INGAPO
Page 583 and 584: S INT MAARTEN 577 Offshore companie
Page 585 and 586: S LOVAK REPUBLIC 579 A. At a glance
Page 587 and 588: S LOVAK REPUBLIC 581 single taxable
Page 589 and 590: S LOVAK REPUBLIC 583 As a result, t
Page 591 and 592: S LOVAK REPUBLIC 585 Real Estate Ca
Page 593 and 594: S LOVAK REPUBLIC 587 income) from a
Page 595 and 596: S LOVAK REPUBLIC 589 — Goods supp
Page 597 and 598: I. VAT returns and payment S LOVAK
Page 599 and 600: S LOVAK REPUBLIC - SLOVENIA 593 wit
Page 601 and 602: S LOVENIA 595 Reverse charge. The r
Page 603 and 604: S LOVENIA 597 Cash accounting for s
Page 605 and 606: S LOVENIA 599 Repayment interest. T
Page 607 and 608: S LOVENIA 601 VAT returns must be s
Page 609 and 610: B. Scope of the tax S OUTH AFRICA 6
Page 611 and 612: S OUTH AFRICA 605 Supply of intelle
Page 613: S OUTH AFRICA 607 The SARS pays int
Page 617 and 618: S PAIN 611 No VAT registration thre
Page 619 and 620: S PAIN 613 does not apply to intra-
Page 621 and 622: S PAIN 615 depends on the taxpayer
Page 623 and 624: S PAIN 617 be converted to euros. T
Page 625 and 626: S WEDEN 619 Malmö GMT +1 Ernst & Y
Page 627 and 628: S WEDEN 621 Late-registration penal
Page 629 and 630: S WEDEN 623 with credit supplies ar
Page 631 and 632: S WEDEN 625 • They may be issued
Page 633 and 634: Ernst & Young Maagplatz 1 CH-8005 Z
Page 635 and 636: S WITZERLAND 629 foreign entities a
Page 637 and 638: S WITZERLAND 631 Insurance Educatio
Page 639 and 640: same extent as Swiss VAT-registered
Page 641 and 642: T AIWAN 635 Indirect tax contacts M
Page 643 and 644: T AIWAN 637 Examples of exempt supp
Page 645 and 646: T AIWAN - TANZANIA 639 • If the f
Page 647 and 648: T ANZANIA 641 200,000 or to impriso
Page 649 and 650: T ANZANIA 643 The first method is t
Page 651 and 652: Ernst & Young 33rd Floor Lake Rajad
Page 653 and 654: T HAILAND 647 partially used in Tha
Page 655 and 656: T HAILAND - TRINIDAD AND TOBAGO 649
Page 657 and 658: T RINIDAD AND TOBAGO 651 The follow
Page 659 and 660: T RINIDAD AND TOBAGO - TUNISIA 653
Page 661 and 662: T UNISIA 655 Supplies of certain go
Page 663 and 664: 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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