1、Worldwide VAT,GST and Sales Tax Guide2023PrefaceWhile greatly accelerating the pace of all their tax legislation,the worlds 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

2、current,detailed guide like the Worldwide VAT,GST and Sales Tax Guide all the more valuable.The books organization is straightforward.Chapter by chapter,from Albania to Zimbabwe,we summarize indirect tax systems in 149 jurisdictions.All of the content is current on 1 January 2023,with more recent ad

3、ditions noted.Each chapter begins with contact information for the key people in that jurisdictions EY member firm 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 jurisdiction?What is th

4、e scope,and who is taxable?What are the rates,and how has the country defined the time of supply?When can taxpayers recover VAT that 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

5、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 Worldwide C

6、apital and Fixed Assets Guide,the Transfer Pricing Global Reference Guide and the Worldwide R&D Incentives Reference Guide.Each represents thousands of hours of tax research,and the entire suite is available free online,along with timely EY Tax Alerts and other great publications on .You can sign up