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April 15, 2021
2021-5447

Now available! 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 in an interactive map and PDF format on ey.com.  

All of the content is current as of 1 January 2021.

The 2021 Guide includes new content for Côte d’Ivoire (Ivory Coast), Jamaica and Lesotho and new subsections for the 27 European Union (EU) Member States and the UK. The UK chapter also discusses Trade and Cooperation Agreement (TCA) between the UK and EU, which came into effect on 1 January 2021, and the impact of Brexit on the VAT system of Great Britain and Northern Ireland. 

This year's content has a greater focus on the VAT rules for the digital economy and digital tax administration measures. Other new subsections include: 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 on ey.com and in PDF format attached below.

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ATTACHMENT

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

 
 

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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Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, 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.

 

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