Expanded chapter content includes VAT rules for the digital economy (with significant changes for the European Union (EU) and EU Member State chapters), with a focus on e-commerce and online marketplaces and platforms. All chapters also include changes to COVID-19 VAT rates, with added content for time limits for recovering input tax, late payment interest and statute of limitations.
At the back of the guide, you will find a list of the names and codes for all national currencies and a list of VAT, GST and Sales Tax rates.
Keep up-to-date on significant tax developments around the globe with EY’s Global Tax Alert library.
7th September 2022
12th January 2023
3rd October 2022