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March 18, 2024
2024-0626

EY's Worldwide VAT, GST and Sales Tax Guide 2024

Outlining value-added tax (VAT), good and services tax (GST) and sales tax systems in 150 jurisdictions, the 2024 edition of our annual reference book is now available. The content is current as of 1 January 2024. New chapters for 2024 include: Kyrgyzstan, Mauritania, Saint Kitts and Nevis and Saint Vincent and the Grenadines. This guide covers a wide range of topics related to taxes on consumption, including information about the scope of the tax in each jurisdiction, who is liable, rates, time of supply, recovery of input tax by taxable persons and non-established businesses, invoicing, returns and payment and penalties.

This year we have added and expanded content on electronic invoicing, in response to the amount of legislative change in this area and the impact on businesses worldwide. At the back of the guide, you will find lists of the names and codes for the national currencies and the VAT, GST and Sales Tax rates for the jurisdictions in the guide.

The 2024 Worldwide VAT, GST and Sales Tax Guide is available here.

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

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