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06 April 2026

Worldwide VAT, GST and Sales Tax Guide 2026

Outlining value-added tax (VAT), goods and services tax (GST) and sales tax systems in 153 jurisdictions, the 2026 edition of our annual reference book is now available. New chapters for 2026 include Cabo Verde, Cameroon and Ethiopia. The content is current as of 1 January 2026. The 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 2026 includes a fully revised chapter for Bhutan (for the recent GST implementation) and updates of the significant indirect tax reforms in Brazil and China.

The Guide is available to download here.

Document ID: 2026-0799

 
 

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