The 2012 worldwide VAT, GST and sales tax guide

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68 B ELGIUM – BOLIVIA Effective from 1 January 2010, ESLs are filed monthly by monthly VAT filers and quarterly by quarterly VAT filers. Under some conditions, quarterly VAT filers must also file monthly ESLs. Penalties may be imposed for late, missing or inaccurate ESLs. Bolivia (Country code 591 ) La Paz GMT -4 Ernst & Young 20 de Octubre Avenue and Campos #2665 Torre Azul Building 16th Floor P.O. Box 2221 La Paz Bolivia Indirect tax contacts Javier Iriarte +591 (2) 243-4313 Fax: +591 (2) 214-0937 Email: javier.iriarte@bo.ey.com Juan Pablo Vargas +591 (2) 243-4313 Fax: +591 (2) 214-0937 Email: juan.vargas@bo.ey.com Santa Cruz GMT -4 Ernst & Young Rene Moreno Street #17 Royal Palm Plaza Building 5th and 8th Floors Santa Cruz Bolivia Indirect tax contacts Javier Iriarte +591 (3) 337-3031 Fax: +591 (3) 337-3035 Email: javier.iriarte@bo.ey.com Juan Pablo Vargas +591 (3) 337-3031 Fax: +591 (3) 337-3035 Email: juan.vargas@bo.ey.com A. At a glance Name of the tax Value-added tax (VAT) Local name Impuesto al Valor Agregado (IVA) Date introduced July 1986 European Union (EU) member state No Administered by Internal Taxes Service (http://www.impuestos.gov.bo) VAT rate 13% (nominal rate) 14.94% (effective rate) VAT number format 9999999999 (taxpayer identification number [NIT])
VAT return period Thresholds Registration Recovery of VAT by nonestablished businesses B OLIVIA 69 Monthly Commencement of sales activity No B. Scope of the tax VAT applies to the following transactions: • Sales of movable goods placed in Bolivia by taxable persons • All services rendered in Bolivia • Importation of goods • Leasing C. Who is liable A registered VAT payer is a business entity or individual that performs the following actions: • Habitually sells movable goods • Sells movable goods on behalf of others • Renders any type of services • Engages in the operational or financial leasing of movable or fixed goods • Makes definitive imports (these are products that are purchased in foreign countries and brought into Bolivia) Group registration. Grouping for VAT purposes is not allowed under Bolivian law. Legal entities that are closely connected or are related parties must register for VAT individually. Nonestablished businesses. A “nonestablished business” is a business that does not have a fixed establishment in Bolivia. A nonestablished business must register as a taxpayer if it makes “habitual” supplies of goods or services in Bolivia. Under the applicable regulation, “habitually” must be determined by weighing the nature, amount or frequency of the sales of property and services. A nonestablished business is not required to appoint a tax representative to register for VAT. Reverse-charge services. In Bolivia, the reverse charge for services does not apply. Late-registration penalties. Penalties for late VAT registration include the closing of the business until the situation is rectified. D. VAT rates In Bolivia, VAT applies at a rate of 13% to supplies of goods or services, unless a specific measure provides an exemption. The effective rate of VAT is 14.94%, because VAT must be included in the sales price. The following supplies are exempt from VAT: • Goods imported by members of diplomatic corps recognized in Bolivia • “Bonafide” introduced merchandise, up to a limit of US$1,000 • Life insurance quotas (monthly payments with respect to a life insurance contract)
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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
Page 23 and 24: A RMENIA 17 Supply of goods and ser
Page 25 and 26: A RMENIA 19 maintain separate accou
Page 27 and 28: A RUBA 21 A. At a glance Name of th
Page 29 and 30: A RUBA - AUSTRALIA 23 An RT credit
Page 31 and 32: B. Scope of the tax A USTRALIA 25 G
Page 33 and 34: A USTRALIA 27 of a GST return, as p
Page 35 and 36: A USTRALIA 29 available if the expe
Page 37 and 38: A USTRALIA - AUSTRIA 31 by the 21st
Page 39 and 40: A USTRIA 33 one or more entities th
Page 41 and 42: A USTRIA 35 Effective from 1 Januar
Page 43 and 44: A USTRIA 37 2006/112 (general busin
Page 45 and 46: A USTRIA 39 in either an increase o
Page 47 and 48: A USTRIA 41 supplier’s and custom
Page 49 and 50: Izmir str., 1033 Baku AZ1065 Azerba
Page 51 and 52: A ZERBAIJAN 45 involve lifting and
Page 53 and 54: A ZERBAIJAN - BARBADOS 47 VAT on im
Page 55 and 56: B ARBADOS 49 Transportation service
Page 57 and 58: Belarus 51 (Country code 375 ) Mins
Page 59 and 60: D. VAT rates B ELARUS 53 The term
Page 61 and 62: B ELARUS 55 A taxpayer must confirm
Page 63 and 64: B ELARUS 57 from the total amount o
Page 65 and 66: B ELGIUM 59 Franky De Pril (Customs
Page 67 and 68: B ELGIUM 61 Businesses that are est
Page 69 and 70: B ELGIUM 63 Intra-Community acquisi
Page 71 and 72: B ELGIUM 65 request a refund of the
Page 73: B ELGIUM 67 of goods, the threshold
Page 77 and 78: B OLIVIA 71 entity regulated by the
Page 79 and 80: BES-ISLANDS 73 Other 7% Sint Eustat
Page 81 and 82: Services to a trading and services
Page 83 and 84: B OTSWANA 77 Nonestablished busines
Page 85 and 86: B OTSWANA 79 The following tables p
Page 87 and 88: Ernst & Young Avenida Presidente Ju
Page 89 and 90: B RAZIL 83 Federal VAT. The Federal
Page 91 and 92: B RAZIL 85 uses the same tariff cla
Page 93 and 94: B RAZIL 87 • The most frequent re
Page 95 and 96: B RAZIL - BULGARIA 89 • The taxpa
Page 97 and 98: B ULGARIA 91 Community acquisitions
Page 99 and 100: B ULGARIA 93 date on which the invo
Page 101 and 102: B ULGARIA 95 • Office • Bureau
Page 103 and 104: B ULGARIA - CANADA 97 The penalty f
Page 105 and 106: GST/HST return periods Thresholds R
Page 107 and 108: C ANADA 101 “Commercial activity
Page 109 and 110: C ANADA 103 rate will increase to 9
Page 111 and 112: C ANADA 105 Temporary recapture of
Page 113 and 114: C ANADA 107 If the supplier deliver
Page 115 and 116: VAT return periods Thresholds Regis
Page 117 and 118: C HILE 111 performance of activitie
Page 119 and 120: C HINA 113 Indirect tax contact Ken
Page 121 and 122: C HINA 115 • “Processing servic
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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
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R USSIAN FEDERATION 557 legal entit
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R USSIAN FEDERATION 559 Russian Fed
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R USSIAN FEDERATION 561 rata calcul
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R USSIAN FEDERATION 563 Effective f
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R WANDA 565 • The importation of
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R WANDA 567 taxable supplies may be
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S INGAPORE 569 • Retrospectively:
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S INGAPORE 571 The standard rate of
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S INGAPORE 573 Examples of items fo
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I. GST returns and payment S INGAPO
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S INT MAARTEN 577 Offshore companie
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S LOVAK REPUBLIC 579 A. At a glance
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S LOVAK REPUBLIC 581 single taxable
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S LOVAK REPUBLIC 583 As a result, t
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S LOVAK REPUBLIC 585 Real Estate Ca
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S LOVAK REPUBLIC 587 income) from a
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S LOVAK REPUBLIC 589 — Goods supp
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I. VAT returns and payment S LOVAK
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S LOVAK REPUBLIC - SLOVENIA 593 wit
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S LOVENIA 595 Reverse charge. The r
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S LOVENIA 597 Cash accounting for s
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S LOVENIA 599 Repayment interest. T
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S LOVENIA 601 VAT returns must be s
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B. Scope of the tax S OUTH AFRICA 6
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S OUTH AFRICA 605 Supply of intelle
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S OUTH AFRICA 607 The SARS pays int
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S OUTH AFRICA - SPAIN 609 A vendor
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S PAIN 611 No VAT registration thre
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S PAIN 613 does not apply to intra-
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S PAIN 615 depends on the taxpayer
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S PAIN 617 be converted to euros. T
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S WEDEN 619 Malmö GMT +1 Ernst & Y
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S WEDEN 621 Late-registration penal
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S WEDEN 623 with credit supplies ar
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S WEDEN 625 • They may be issued
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Ernst & Young Maagplatz 1 CH-8005 Z
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S WITZERLAND 629 foreign entities a
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S WITZERLAND 631 Insurance Educatio
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same extent as Swiss VAT-registered
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T AIWAN 635 Indirect tax contacts M
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T AIWAN 637 Examples of exempt supp
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T AIWAN - TANZANIA 639 • If the f
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T ANZANIA 641 200,000 or to impriso
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T ANZANIA 643 The first method is t
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Ernst & Young 33rd Floor Lake Rajad
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T HAILAND 647 partially used in Tha
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T HAILAND - TRINIDAD AND TOBAGO 649
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T RINIDAD AND TOBAGO 651 The follow
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T RINIDAD AND TOBAGO - TUNISIA 653
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T UNISIA 655 Supplies of certain go
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Turkey 657 (Country code 90 ) Istan
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D. VAT rates T URKEY 659 The term
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T URKEY 661 deduction is not grante
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C. Who is liable U GANDA 663 The pe
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U GANDA 665 Computers, desktop prin
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U GANDA 667 The Commissioner Genera
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U GANDA - UKRAINE 669 If the normal
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U KRAINE 671 • The person maintai
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U KRAINE 673 Place of supply of ser
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U KRAINE 675 credit to the next rep
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U KRAINE - UNITED KINGDOM 677 The f
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U NITED KINGDOM 679 Administered by
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U NITED KINGDOM 681 Reverse charge.
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U NITED KINGDOM 683 The basic tax p
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U NITED KINGDOM 685 directly relate
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U NITED KINGDOM 687 EU, page 208).
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U NITED KINGDOM 689 Penalties for l
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U NITED KINGDOM - UNITED STATES 691
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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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
Page 721 and 722:
Z AMBIA 715 In Zambia, the VAT rate
Page 723 and 724:
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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