April 15, 2021
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.
EY's Worldwide VAT, GST and Sales Tax Guide 2021