Country VAT/GST essentials 

Essential information regarding VAT/GST as it applies in various countries. The Country VAT/GST essentials are updated once a year.

Each country profile contains information on the following subjects:

  • scope and rates
  • registration
  • VAT grouping
  • returns
  • VAT/GST recovery
  • international supplies of goods and services
  • invoices
  • transfer of business
  • option to tax
  • head office and branch transactions
  • bad debt relief
  • anti-avoidance
  • penalty regime
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Note: All information provided is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the facts of a particular situation.

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KPMG’s Global Indirect Tax team members are based around the world.