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03 April 2025

Worldwide VAT, GST and Sales Tax Guide 2025

Outlining value-added tax (VAT), goods and services tax (GST) and sales tax systems in 150 jurisdictions, the 2025 edition of our annual reference book is now available. The content is current as of 1 January 2025. 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. Where applicable, chapters detail the VAT or GST provisions related to the digital economy (including online platforms), e-invoicing and digital tax administration measures. Extended content for 2025 includes a fully revised chapter for Myanmar and outlines of future indirect tax reforms in Brazil, China and Vietnam.

The Guide is available to download here.

Document ID: 2025-0808

 
 

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