Armenia
Learn about the VAT rules and guidelines in Armenia for businesses with our country guide — the 20% standard rate, the AMD 115 million registration threshold, State Revenue Committee (SRC) registration, non-resident digital-services and EAEU marketplace VAT, mandatory electronic settlement documents, and the 2026 Tax Code amendments.
Australia
Learn about the GST rules and guidelines in Australia for businesses with our comprehensive country guide. From registration to filing returns, our article covers everything you need to know to stay compliant with Australia tax laws.
Austria
Austria's VAT guide — the 20% standard rate with 13%/10% reduced rates and the little-known 19% Jungholz/Mittelberg enclave rate, the €55,000 Kleinunternehmer threshold effective 1 January 2025, UID/FinanzOnline registration, the Bauleistungen construction reverse charge, UVA filing cadence, and Austria's B2G-only e-invoicing mandate.
Bangladesh
Learn about the VAT rules and guidelines in Bangladesh for businesses with our country guide — the 15% standard rate, the BIN (Business Identification Number) and its new role as a precondition for banking and business services, the BDT 5 million registration threshold, quarterly VAT returns, the 15% reverse charge on imported services, and the VAT exemption for NBR-registered startups, all effective 1 July 2026 under the Finance Act, 2026 and SRO No. 147-Ain/2026/352-Mushak.
Belgium
Learn about VAT rules and guidelines in Belgium for businesses with our country guide — the 21%, 12%, 6% and 0% rates and the changes of 1 March 2026, why Belgium has no registration threshold and what the EUR 25,000 franchise really is, representatives for non-EU sellers, invoice particulars and an annotated specimen, seven-year retention, return deadlines and the substitute return, and the criminal offence rewritten from 1 September 2026.
Bolivia
Learn about Bolivia's IVA rules for businesses with our country guide — the 13% nominal rate (currently ~14.94% effective under the "por dentro" method pending Ley N° 1733's reform), NIT registration through the Padron Biometrico Digital, invoice requirements under the Sistema de Facturacion, and current e-invoicing status with the Servicio de Impuestos Nacionales (SIN).
Botswana
Learn about the VAT rules and guidelines in Botswana for businesses with our comprehensive country guide. From VAT registration with BURS to the new remote-services VAT regulations and revised zero-rated foodstuffs list, our article covers what you need to stay compliant with Botswana tax laws.
Brazil
Learn how Brazil is transitioning from ICMS, ISS, PIS/COFINS and IPI to a new dual VAT — CBS (federal) and IBS (state/municipal) — under Emenda Constitucional 132/2023 and Lei Complementar 214/2025, including CNPJ registration, the 2026-2033 transition timeline, and e-invoicing changes for NF-e/NFC-e.
Canada
Learn about the GST rules and guidelines in Canada for businesses with our comprehensive country guide. From registration to filing returns, our article covers everything you need to know to stay compliant with Canadian tax laws.
Cyprus
The VAT rules for doing business in Cyprus — the 19% standard rate and the 9%, 5%, 3% and zero rates, the €15,600 resident threshold and the nil threshold for non-established businesses, VAT grouping, invoice particulars under K.Δ.Π. 314/2001, quarterly filing through Tax For All, VIES and Intrastat, penalties, and the "first use" test for buildings that starts on 1 September 2026.
Denmark
Denmark's moms (VAT) rules — the flat 25% rate with essentially no reduced rate, the DKK 50,000 registration threshold, CVR/SE-nummer, digital bookkeeping under the Bookkeeping Act, Nemhandel e-invoicing, filing frequency tiers, and why the proposed 0% rate on books lapsed with the 2026 general election.
Egypt
The VAT rules for doing business in Egypt — the 14% standard rate and the 5% production/medical-device exception, the separate non-creditable schedule tax (ضريبة الجدول), the EGP 500,000 registration threshold, ETA e-invoicing (universal since 15 December 2022) and the separate e-receipt mandate, and the changes enacted by Law 149 of 2026.
France
Learn about the VAT rules and guidelines in France
Germany
Learn about the VAT rules and guidelines in Germany
Hungary
Learn about VAT (áfa) rules and guidelines in Hungary — registration, the 27% standard rate, invoice requirements, real-time reporting, filing and penalties.
Iceland
The VAT (virðisaukaskattur, VSK) rules for doing business in Iceland — the 24% standard rate and 11% reduced rate, the ISK 2,000,000 registration threshold, VOES registration for foreign B2C suppliers of electronic services, invoice particulars under Reglugerð nr. 50/1993, two-month settlement periods with a due date one month and five days after period end, the B2G-only e-invoicing mandate, penalties under Lög nr. 50/1988 — and the temporary 11% fuel VAT rate that reverted to 24% on 1 September 2026.
India
Learn about the GST rules and guidelines in India for businesses with our comprehensive country guide. From registration to filing returns, our article covers everything you need to know to stay compliant with Indian tax laws.
Ireland
Learn about VAT rules in Ireland for businesses with our country guide — the 23% standard rate and the 13.5%, 9% and 4.8% rates, the 9% rate for restaurants and hairdressing since 1 July 2026, the €85,000 and €42,500 registration thresholds measured by calendar year, the nil threshold for non-established businesses, invoice rules under VAT Regulations 2010 reg. 20, and Revenue's announced e-invoicing programme from 1 November 2028, which is not yet law.
Italy
Learn about the VAT (IVA) rules in Italy for businesses with our country guide — the 22% standard rate and the 10%, 5% and 4% reduced rates, why Italy has no registration threshold at all, split payment and domestic reverse charge, the LIPE/liquidazione filing calendar, mandatory SdI e-invoicing, and the penalties and ravvedimento operoso regime.
Kazakhstan
The VAT rules for doing business in Kazakhstan under the new Tax Code (No. 214-VIII ЗРК) in force since 1 January 2026 — the 16% standard rate, the halved registration threshold of 10,000 monthly calculation indices, mandatory electronic invoicing through the IS ESF system, the conditional-registration regime for foreign e-commerce and digital-service sellers, EAEU import self-assessment, and filing and payment deadlines.
Kenya
Learn about the VAT rules and guidelines in Kenya for businesses with our country guide — the 16% standard rate, the KES 5 million registration threshold, KRA PIN and iTax registration, mandatory eTIMS e-invoicing, and the VAT Act CAP 476 changes made by the Finance Act, 2026.
Lithuania
Learn about VAT (PVM) rules in Lithuania for businesses — the 21% standard rate, the 12% and 5% reduced rates that replaced the 9% rate on 1 January 2026, the EUR 45,000 threshold and the nil threshold for non-EU businesses, i.SAF, i.VAZ and SAF-T reporting under i.MAS, invoice rules, B2G e-invoicing over PEPPOL or through E. sąskaita, and the domestic reverse charge on phones and laptops that ends on 31 December 2026.
Luxembourg
Learn about VAT rules and guidelines in Luxembourg for businesses with our country guide — the 17%, 14%, 8% and 3% rates in force since 2024, the EUR 50,000 small-business franchise and the nil threshold for most non-established businesses, invoice particulars including the R.C.S. number, return frequencies, B2G e-invoicing on Peppol since 18 March 2023, and the B2B e-invoicing bill, Projet de loi 8815.
Malaysia
Malaysia runs SST (Sales Tax and Service Tax), not VAT — there is no input tax credit. Our guide covers RMCD registration and thresholds, the 5%/10% sales tax and 6%/8% service tax rates, the 6% rental rate from 2026, the August 2026 sales tax exemption for ships and other commercial vessels, and the MyInvois e-invoice timeline.
Malta
The VAT rules for doing business in Malta — the 18% standard rate and the 12%, 7%, 5% and zero rates, the three registration types under articles 10, 11 and 12 of the Value Added Tax Act (Chapter 406), the €35,000 small-enterprise threshold and the nil threshold for non-established businesses, Twelfth Schedule invoice particulars, quarterly filing, administrative penalties and criminal offences, and the narrowing of the gambling VAT exemption by Legal Notice 86 of 2026 from 1 October 2026.
Mauritius
Learn about the VAT rules and guidelines in Mauritius for businesses with our country guide — the 15% standard rate, the MUR 3 million registration threshold, TAN registration with the MRA, the phased e-invoicing mandate, and the VAT changes enacted by the Finance Act 2026 (Act No. 14 of 2026) — zero-rated electronic books, a new digital-service charge on online-marketplace commission, and the phased easing of the foreign digital-supplier registration rules.
Mexico
Learn about IVA (VAT) rules in Mexico for businesses with our country guide — the 16% rate and 0% rate under the Ley del IVA, the 8% border-region incentive granted by decree, no registration threshold, RFC registration, non-resident digital services and platform withholding, CFDI 4.0 invoice requirements cleared through the SAT or an authorised PAC, and monthly payment by the 17th.
Nepal
The VAT rules for doing business in Nepal — the 13% standard rate, the new 5% rate on ride-sharing fares and household electricity introduced by the Finance Act 2083, the NPR 5 million and NPR 3 million registration thresholds, the single PAN that serves as the VAT number, invoicing under the VAT Rules 2053, monthly filing on the Bikram Sambat calendar, and the CBMS e-invoicing mandate.
Oman
Learn about VAT rules and guidelines in Oman for businesses with our country guide — the 5% standard rate, the OMR 38,500 registration threshold and the nil threshold for non-residents, reverse charge on imported services, tax invoice rules including the 15-day deadline, and the Fawtara e-invoicing mandate that Decision No. 189/2026 phases in from 1 April 2027.
Philippines
The Philippines runs a 12% VAT under the National Internal Revenue Code, expanded by RA 12023 to reach digital services from resident and nonresident providers. Our guide covers BIR registration, the reverse-charge and marketplace withholding rules for digital services, VAT invoicing under Section 113, and the mandatory Electronic Invoicing System (EIS) — RR No. 11-2025 as amended by RR No. 26-2025, with the 31 December 2026 compliance deadline confirmed by RMC No. 98-2026.
Poland
Learn about the VAT rules and guidelines in Poland for businesses with our country guide — the 23% standard rate and the 8%, 5% and 0% rates, the PLN 240,000 resident registration threshold against a zero threshold for non-established businesses, NIP registration through VAT-R, the KSeF structured e-invoicing mandate that went live on 1 February 2026 for large taxpayers and 1 April 2026 for everyone else, the FA(3) schema and offline modes, JPK_V7M/V7K filing, and the penalties that start on 1 January 2027.
Portugal
Learn about the IVA (Imposto sobre o Valor Acrescentado) rules and guidelines in Portugal with our country guide - the 23%/13%/6% mainland rates against the separate Azores (16%/9%/4%) and Madeira (22%/12%/4%) rate schedules, the EUR 15,000 small-business exemption threshold, the NIF, ATCUD and QR-code invoice requirements, AT-certified invoicing software, the day-5 SAF-T (PT) invoice-data deadline, and the VAT Grouping regime live from 1 July 2026.
Russia
The VAT rules for doing business in Russia — the 22% standard rate in force since 1 January 2026, why there is no VAT registration threshold, the tax-agent mechanism that makes the Russian buyer account for a foreign supplier's VAT, the USN exemption thresholds frozen by Federal Law 228-FZ, EAEU import VAT declared to the tax authority rather than customs, schet-faktura requirements under Article 169, and quarterly filing with payment in thirds.
Singapore
Learn about GST rules and guidelines in Singapore for businesses with our country guide — the 9% standard rate, the SGD 1 million registration threshold, reverse charge and Overseas Vendor Registration for cross-border services, invoice requirements, and the phased GST InvoiceNow (Peppol) e-invoicing mandate running from 2025 to 2031.
Slovakia
Learn about the VAT rules and guidelines in Slovakia for businesses with our country guide — the 23% standard rate and the 19% and 5% reduced rates, the €50,000 resident registration threshold against a zero threshold for non-established businesses, IČ DPH/DIČ registration through Daňový úrad Bratislava for foreign persons, the kontrolný výkaz control statement, the eFaktúra structured e-invoicing mandate starting 1 January 2027 via certified Digital Postmen on Peppol, and the penalties and criminal offences that back Slovak VAT compliance.
South Africa
South Africa VAT guide - the 15% rate, the R2.3 million registration threshold SARS applies from 1 April 2026 (Rates Bill still a draft, not yet introduced in Parliament), the non-resident electronic services regime, and e-invoicing status.
Spain
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Sri Lanka
Learn about the VAT rules and guidelines in Sri Lanka for businesses with our comprehensive country guide. From TIN and VAT registration to the new digital services VAT and e-invoicing rollout, our article covers what you need to stay compliant with Sri Lankan tax laws.
Sweden
Learn about VAT (moms) rules in Sweden for businesses — the 25%, 12% and 6% rates including the temporary 6% food rate that returns to 12% on 1 January 2028, the SEK 120,000 registration threshold and the nil threshold for businesses established outside the EU, filing bands and deadlines, invoice rules with Skatteverket's own specimen, and B2G e-invoicing under Upphandlingsmyndigheten from 1 July 2026.
Tanzania
Learn about the VAT rules and guidelines in Tanzania for businesses with our country guide. From TIN and VAT registration with the Tanzania Revenue Authority to the marketplace deemed-supplier rule, cross-border transport zero-rating, EFD/VFD e-invoicing status, and Zanzibar's separate 18% digital-services VAT, our article covers what you need to stay compliant with Mainland Tanzanian and Zanzibari tax laws.
Thailand
Learn about VAT rules and guidelines in Thailand for businesses with our country guide — the 7% rate (6.3% plus local tax) that Royal Decree No. 807 keeps until 30 September 2027 against a 10% statutory rate, the THB 1.8 million registration threshold, the VES regime for foreign digital services, full and abbreviated tax invoice rules, the voluntary e-Tax Invoice system, and PP.30 filing by the 15th or the 23rd online.
Türkiye
Learn about the VAT (KDV) rules and guidelines in Turkey for businesses with our country guide — the 20% standard rate in force since 10 July 2023, the absence of a registration threshold, the non-resident electronic-services VAT regime, the KDV tevkifatı (partial withholding) mechanism, the e-Fatura/e-Arşiv/e-İrsaliye e-document mandates, and the penalties in force for 2026.
United Arab Emirates
Learn about the VAT rules and guidelines in the United Arab Emirates for businesses. From TRN registration on EmaraTax to the Peppol-based e-invoicing mandate, our guide covers what you need to stay compliant with UAE tax laws.
United Kingdom
Learn about the VAT rules and guidelines in United Kingdom for businesses with our comprehensive country guide. From registration to filing returns, our article covers everything you need to know to stay compliant with UK tax laws.
United States
Learn how sales and use tax works in the United States — no federal VAT/GST, state-by-state registration, economic nexus after South Dakota v. Wayfair, marketplace facilitator rules, and state rate structure, with links to official sources.
Vietnam
Vietnam's VAT (Thuế giá trị gia tăng) guide — the 10% standard rate temporarily cut to 8% through 31 December 2026, the VND 1 billion household-business exemption, the VND 1 billion deduction-method threshold, foreign-supplier and marketplace withholding rules for B2B and B2C digital sales, and the e-invoice regime moving from Decree 123/2020/ND-CP through Decree 70/2025/ND-CP to Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC from 1 July 2026.
Zimbabwe
Learn about the VAT rules and guidelines in Zimbabwe for businesses with our country guide — the 15.5% standard rate in force from 1 January 2026, the US$25,000 registration threshold, ZIMRA TIN and VAT registration in TaRMS, FDMS fiscalisation, and the new Digital Services Withholding Tax on non-resident digital suppliers.