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Worldwide VAT, GST and

Sales Tax Guide2020

EY | Assurance | Tax | Transactions | Advisory

About EY

EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com/privacy. For more information about our organization, please visit ey.com.

About EY Tax Services

Your business will only succeed if you build it on a strong foundation and grow it in a sustainable way. At EY, we believe that managing your tax obligations responsibly and proactively can make a critical difference. Our 50,000 talented tax professionals, in more than 150 countries, give you technical knowledge, business experience, consistency and an unwavering commitment to quality service — wherever you are and whatever tax services you need.

© 2020 EYGM Limited.

All Rights Reserved.

EYG no. 005173-19Gbl

ED None.This material has been prepared for general informational purposes only and is not intended to be relied upon as

accounting, tax or other professional advice. Please refer to your advisors for specific advice. ey.com

Access Global Tax Guides

Read the

Worldwide VAT, GST and Sales Tax Guide

on EY website or on your tablet where it is accompanied by timely, country-specific

Global Tax Alerts

. You will also find the

Worldwide Corporate Tax Guide

and the

Worldwide Personal Tax and Immigration Guide

as well as guides on transfer pricing, estate and inheritance taxes, research and development incentives, oil and gas taxes, digital tax and tax relief on capital expenditures. Worldwide VAT, GST and Sales Tax Guide 2020ey.com/GlobalTaxGuidesey.com/TaxGuidesApp

Global Tax Guides at your fingertips

Preface

while greatly accelerating the pace of all their tax legislation, the world"s governments continue

to rely heavily on indirect taxes as an invaluable source of revenue. as a result, there is increased

risk that taxpayers will be caught unprepared, making a current, detailed guide like the

Worldwide

VAT, GST and Sales Tax Guide

all the more valuable. The book"s organization is straightforward. chapter by chapter, from albania to zimbabwe, we sum

marize indirect tax systems in 134 jurisdictions. all of the content is current on 1 january 2020 with

more recent additions noted. Each chapter begins with contact information for the key people in that jurisdiction"s EY offices. we then answer the basic questions practitioners ask about indirect tax systems: at a glance, what are the basic features of the major indirect tax in this jurisdictio n? what is the scope, and who is taxable? what are the rates, and how has the country defined the time of supply? when can taxpayers recover vaT which they have paid on inputs? what are the rules on filing, payment and penalties? for many years, the Worldwide VAT, GST and Sales Tax Guide has been published annually along with two companion guides on broad-based taxes: the

Worldwide Corporate Tax Guide

and the

Worldwide Personal Tax and Immigration Guide

. in recent years, those three have been joined by additional tax guides on more specific topics, including the

Worldwide Estate and Inheritance

Tax Guide

, the

Transfer Pricing Global Reference Guide

, the

Global Oil and Gas Tax Guide

, the

Worldwide R&D Incentives Reference Guide

and the

Worldwide Digital Tax Guide

Each represents thousands of hours of tax research, and the entire suite is available free online along with timely Global Tax Alerts and other great publications on ey.com or in our EY Global

Tax Guides app for tablets.

EY also publishes other indirect tax publications, including current

Tax Alerts and, articles. find

them at ey.com. You can sign up to receive EY Tax alerts daily into your inbox at https://globaltaxnews.ey.com/. EY april 2020 This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. please refe r to your advisors for spe cific advice.

About EY Tax Services

Your business will only succeed if you build it on a strong foundation and grow it in a sustainable way. at EY, we believe that managing your tax obligations responsibly and proactively can make a critical difference. our 50,000 talented tax professionals, in more than 150 countri es, give you tech nical knowledge, business experience, consistency and an unwavering commitment to quality ser- vice — wherever you are and whatever tax services you need.

© 2020 EYGm limited.

all rights reserved.

Contents

EY Global Tax contacts

albania ...........4 algeria ..........14 angola ..........23 argentina ......33 armenia .......44 aruba ...........52 australia .......58 austria ..........72 azerbaijan ....88 bahamas .......96 bahrain, Kingdom of bangladesh .122 barbados ....132 belarus .......139 belgium ......151 bolivia ........169 bonaire, sint Eustatius and saba(bEs islands) botswana ....183 brazil ..........191 bulgaria ......202 cameroon ...216 canada ........225 chad ...........242 chile ...........251 china ..........259 colombia ....278 costa rica ..290 croatia ........297 curaçao ......311 cyprus ........318 czech republic

democratic republic of the congo ........................................................................

..................350 denmark .....357 dominican republic

Ecuador

......380 Egypt ..........388

El salvador

.398

Equatorial Guinea

Estonia

........414

Eswatini

......427

European union

finland .......445 france .........459

Georgia

.......475

Germany

.....486 Ghana .........500

Greece

........509

Guatemala

..524

Guinea

........535 honduras ....542 hungary .....550 iceland ........567 india ...........578 indonesia ....591 ireland, republic of isle of man .614 israel ...........628 italy japan ..........659 jersey, channel islands .....................................667 jordan .........676

Kazakhstan

.689 Kenya ........................................................................ Korea ..........708 Kuwait ........................................................................ latvia .........731 lebanon ......753 liechtenstein, principality of ............................761 lithuania ....762 luxembourg madagascar malawi .......801 malaysia .....808 maldives .....819 malta ..........828 mauritius ....840 mexico .......848 moldova .....857 mongolia ....866 morocco .....874 myanmar ....883 namibia ......891 netherlands new zealand nicaragua ...926 nigeria ........934 north macedonia norway .......949 oman ..........959 pakistan ......961 panama .......974 papua new Guinea paraguay .....988 peru poland .......1020 portugal ....1037 puerto rico qatar ........................................................................ romania ...1061 russian federation saint lucia são Tomé and príncipe ...................................1105 saudi arabia serbia .......1128 singapore .1138 sint maarten slovak republic slovenia ....1175 south africa south sudan spain ........1205 suriname ..1220 sweden .....1226 switzerland

Taiwan

......1249

Tanzania

...1259

Thailand

...1268

Trinidad and Tobago

Tunisia

......1283

Turkey

......1294 uganda .....1303 ukraine .....1315 united arab Emirates united Kingdom united states uruguay ....1380 uzbekistan venezuela .1393 vietnam ....1403 zambia .....1415 zimbabwe ........................................................................

Table of vaT, GsT and sales tax rates

............1436

Table of currencies

notes ........1444 1

EY Global Tax contacts

London

GMT

EY Global

+44 (20) 7951-2000

6 More London Place

London SE1 2DA

United Kingdom

EY Global Tax

Kathryn (Kate) Barton

New York: +1 (212) 773-8762

EY Global Vice Chair — Tax

Boston: +1 (617) 585-6820

Mobile: +1 (617) 230-1500

Email: kate.barton@ey.com

Susan Pitter

+49 (6196) 996-26317

EY Global Deputy Vice Chair - Tax

Mobile: +49 (160) 939-26317

Email: susan.pitter@de.ey.com

Area Tax leaders

Americas

Marna J. Ricker

+1 (612) 371-6770

Mobile: +1 (612) 802-4267

Email: marna.ricker@ey.com

Asia-Pacific

Eng Ping Yeo

+60 (3) 7495-8288
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