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April 15, 2021

EY's Worldwide VAT, GST and Sales Tax Guide 2021

Outlining value-added tax (VAT) systems in 137 jurisdictions, the 2021 edition of EY's annual reference book, Worldwide VAT, GST and Sales Tax Guide, is now available. All of the content is current as of January 1, 2021. New chapters for 2021 include: Côte d'Ivoire (Ivory Coast), Jamaica and Lesotho. The UK chapter also discusses the Trade and Cooperation Agreement (TCA) between the UK and EU, which came into effect on January 1, 2021, and the impact of Brexit on the VAT system of Great Britain and Northern Ireland.

Expanded chapter content includes, among other things: VAT rules for the digital economy and digital tax administration measures, changes to VAT registration details, correcting errors in previous returns, personal liability for company officers, and COVID-19 rate or time of supply changes.

The guide is available for download here and attached below.


EY's Worldwide VAT, GST and Sales Tax Guide 2021