The 2012 worldwide VAT, GST and sales tax guide

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726 F OREIGN CURRENCIES Country Currency Symbol Indonesia Rupiah IDR Ireland Euro € Isle of Man Pound £ Israel New shekel NIS Italy Euro € Japan Yen ¥ Jersey Pound £ Jordan Dinar JD Kazakhstan Tenge KZT Kenya Shilling KSH Korea (South) Won W Latvia Lats LVL Lebanon Pound LL Lithuania Litas LTL Luxembourg Euro € Macedonia Denar MKD Malaysia Ringgit RM Malta Euro € Mauritius Rupee Rs. Mexico Peso Mex$ Moldova Leu MDL Morocco Dirham MAD Netherlands Euro € New Zealand Dollar NZ$ Nicaragua Cordoba C$ Nigeria Naira NGN Norway Krone NOK Pakistan Rupee PKR Panama Balboa B/. Papua New Guinea Kina K Paraguay Guarani PYG Peru New Sol Philippines Peso P Poland Zloty PLN Portugal Euro € Romania Leu RON Russian Federation Ruble RUB Rwanda Franc Frw Singapore Dollar S$ Sint Maarten Antillean Guilder ANG Slovak Republic Euro € Slovenia Euro € South Africa Rand R Spain Euro € Sweden Krona SEK Switzerland Franc CHF Taiwan Dollar NT$ Tanzania Shilling TSHS Thailand Baht THB Trinidad and Tobago Dollar TT$
F OREIGN CURRENCIES 727 Country Currency Symbol Tunisia Dinar TND Turkey Lira TL Ukraine Hryvnia UAH Uganda Shilling U Sh United Kingdom Pound £ United States Dollar $ Uruguay New Peso UYP Venezuela Bolivar Bs.F Vietnam Dong VND Zambia Kwacha K Zimbabwe U.S. dollar US$
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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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F. Recovery of VAT by taxable perso
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L ITHUANIA 409 For the general VAT
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Luxembourg 411 (Country code 352 )
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L UXEMBOURG 413 Businesses establis
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L UXEMBOURG 415 person generally re
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G. Recovery of VAT by nonestablishe
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L UXEMBOURG 419 Return liabilities
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• Reverse-charge supplies by fore
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M ACEDONIA 423 a separate statement
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M ACEDONIA - MALAYSIA 425 Penalties
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M ALAYSIA 427 RM 100,000 in the nex
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M ALAYSIA 429 services provided by
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Thresholds Registration €7,000 Re
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Page 441 and 442:
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
Page 449 and 450:
Mexico 443 (Country code 52 ) Mexic
Page 451 and 452:
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
Page 457 and 458:
M OLDOVA 451 Input tax includes VAT
Page 459 and 460:
I. VAT returns and payment M OLDOVA
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M OROCCO 455 The Moroccan Tax Code
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M OROCCO - NETHERLANDS 457 Tele-dec
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N ETHERLANDS 459 Group registration
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E. Time of supply N ETHERLANDS 461
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N ETHERLANDS 463 exempt and taxable
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N ETHERLANDS 465 Taxable persons mu
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N ETHERLANDS - NEW ZEALAND 467 Unti
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N EW ZEALAND 469 Group registration
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N EW ZEALAND 471 Examples of exempt
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N EW ZEALAND 473 To determine the e
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N EW ZEALAND 475 dates. A taxable p
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B. Scope of the tax VAT applies to
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N ICARAGUA - NIGERIA 479 Diplomats
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N IGERIA 481 Group registration. Th
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N IGERIA - NORWAY 483 Penalties. Th
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N ORWAY 485 jointly and severally l
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N ORWAY 487 For services that are d
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N ORWAY 489 completed in Norwegian,
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B. Scope of the tax P AKISTAN 491 S
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Newspapers and books Educational an
Page 501 and 502:
P AKISTAN 495 Examples of items for
Page 503 and 504:
P AKISTAN - PANAMA 497 Interest. In
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P ANAMA 499 Exported goods Medical
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Papua New Guinea 501 Please direct
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P APUA NEW GUINEA 503 If a resource
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P APUA NEW GUINEA 505 nonresidents)
Page 513 and 514:
P ARAGUAY 507 The definition of a V
Page 515 and 516:
H. Invoicing P ARAGUAY - PERU 509 V
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P ERU 511 Late-registration penalti
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P ERU 513 The law provides for a ge
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Philippines 515 (Country code 63 )
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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
Page 533 and 534:
P OLAND 527 the supply of goods on
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P OLAND 529 Supply of water Certain
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P OLAND 531 Capital goods. Capital
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P OLAND 533 sales made to private i
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P OLAND - PORTUGAL 535 ESLs must be
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P ORTUGAL 537 Special rules apply t
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P ORTUGAL 539 Entries to singing pe
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P ORTUGAL 541 Taxable persons may u
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P ORTUGAL 543 information as an inv
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R OMANIA 545 Indirect tax contacts
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R OMANIA 547 A taxable person that
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R OMANIA 549 Specific hiring, conce
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R OMANIA 551 Examples of items for
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R OMANIA 553 • Customs documentat
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R USSIAN FEDERATION 555 Date introd
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R USSIAN FEDERATION 557 legal entit
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R USSIAN FEDERATION 559 Russian Fed
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R USSIAN FEDERATION 561 rata calcul
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R USSIAN FEDERATION 563 Effective f
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R WANDA 565 • The importation of
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R WANDA 567 taxable supplies may be
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S INGAPORE 569 • Retrospectively:
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S INGAPORE 571 The standard rate of
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S INGAPORE 573 Examples of items fo
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I. GST returns and payment S INGAPO
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S INT MAARTEN 577 Offshore companie
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S LOVAK REPUBLIC 579 A. At a glance
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S LOVAK REPUBLIC 581 single taxable
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S LOVAK REPUBLIC 583 As a result, t
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S LOVAK REPUBLIC 585 Real Estate Ca
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S LOVAK REPUBLIC 587 income) from a
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S LOVAK REPUBLIC 589 — Goods supp
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I. VAT returns and payment S LOVAK
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S LOVAK REPUBLIC - SLOVENIA 593 wit
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S LOVENIA 595 Reverse charge. The r
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S LOVENIA 597 Cash accounting for s
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S LOVENIA 599 Repayment interest. T
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S LOVENIA 601 VAT returns must be s
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B. Scope of the tax S OUTH AFRICA 6
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S OUTH AFRICA 605 Supply of intelle
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S OUTH AFRICA 607 The SARS pays int
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S OUTH AFRICA - SPAIN 609 A vendor
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S PAIN 611 No VAT registration thre
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
Page 665 and 666:
D. VAT rates T URKEY 659 The term
Page 667 and 668:
T URKEY 661 deduction is not grante
Page 669 and 670:
C. Who is liable U GANDA 663 The pe
Page 671 and 672:
U GANDA 665 Computers, desktop prin
Page 673 and 674:
U GANDA 667 The Commissioner Genera
Page 675 and 676:
U GANDA - UKRAINE 669 If the normal
Page 677 and 678:
U KRAINE 671 • The person maintai
Page 679 and 680:
U KRAINE 673 Place of supply of ser
Page 681 and 682: U KRAINE 675 credit to the next rep
Page 683 and 684: U KRAINE - UNITED KINGDOM 677 The f
Page 685 and 686: U NITED KINGDOM 679 Administered by
Page 687 and 688: U NITED KINGDOM 681 Reverse charge.
Page 689 and 690: 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
Page 701 and 702: U NITED STATES 695 over-the-counter
Page 703 and 704: U NITED STATES - URUGUAY 697 the st
Page 705 and 706: D. VAT rates U RUGUAY 699 The term
Page 707 and 708: U RUGUAY - VENEZUELA 701 Foreign-cu
Page 709 and 710: V ENEZUELA 703 Withholding of VAT.
Page 711 and 712: F. Recovery of VAT by taxable perso
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
Page 727 and 728: Z IMBABWE 721 Periodic supplies. Th
Page 729 and 730: Z IMBABWE 723 30 days after the dat
Page 731: Foreign currencies 725 The followin
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