Argentina
Learn about IVA (VAT) rules in Argentina for businesses — the 21%, 10.5% and 27% rates under the Ley de IVA, no registration threshold but a Monotributo ceiling of ARS 126,610,838.75 from 1 August 2026, CUIT registration and the end of the CDI for individuals, RG 4240 collection on foreign digital services, invoice classes A, B, C and E, the monthly F.2051 IVA Simple return, and Ley 11.683 penalties.
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.
Azerbaijan
Learn about the VAT rules and guidelines in Azerbaijan for businesses with our country guide — the 18% standard rate, the AZN 200,000 registration threshold, VÖEN registration with the State Tax Service, the USD 10,000 registration trigger for non-resident e-commerce suppliers, electronic invoices (elektron qaimə-faktura), the VAT deposit account, filing deadlines and penalties.
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.
Bulgaria
Learn about VAT rules and guidelines in Bulgaria for businesses with our country guide — the 20% standard rate and 9% reduced rate, the EUR 51,130 calendar-year registration threshold, the 2026 repeal of the reverse charge on goods sold by non-established sellers, the 10-digit invoice numbering rule, monthly returns due by the 14th, and the draft e-invoicing mandate proposed for 1 January 2028.
Burundi
Learn about VAT (TVA) rules in Burundi for businesses — the 18%, 10% and 0% rates, the BIF 25,000,000 compulsory registration threshold and the BIF 50,000,000 purchases and stock trigger under the 2026/2027 Finance Law, fiscal representatives for non-residents, the official OBR invoice model, mandatory e-invoicing machines and EBMS, input VAT only on EBMS invoices, returns by the 15th, and penalties.
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.
Chile
Learn about IVA (VAT) rules in Chile for businesses — the single 19% rate, no registration threshold for residents or non-residents, IVA Digital for foreign suppliers of remote services and of low-value goods up to USD 500 since 25 October 2025, platform deemed-supplier liability, electronic-only facturas and boletas (DTE), the monthly Formulario 29 due on the 12th or 20th, and Código Tributario penalties in UTM and UTA.
China
VAT rules for doing business in mainland China under the VAT Law of the People's Republic of China, in force since 1 January 2026 — the 13%, 9%, 6% and 0% rates, the RMB 5 million small-scale taxpayer line and its 3%/1% levy rates, fapiao and the fully digitalised e-fapiao, the unified social credit code as tax ID, withholding on foreign sellers, filing deadlines and the 2026 MOF/STA announcements.
Croatia
Learn about VAT (PDV) rules in Croatia for businesses with our country guide — the 25%, 13%, 5% and 0% rates, the EUR 60,000 registration threshold and the nil threshold for non-residents, the return, EU acquisitions return and EC Sales List deadlines that moved to the last day of the following month on 1 January 2026, invoice rules under VAT Act Art 79, and the Fiskalizacija 2.0 eRačun mandate.
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.
Czech Republic
Learn about VAT (DPH) rules in the Czech Republic for businesses — the 21% and 12% rates, the CZK 2,000,000 calendar-year threshold and the CZK 2,536,500 next-day trigger, no threshold for non-established sellers, buyer liability under § 109 since 2025, invoice particulars, the monthly control statement, and why EET 2.0 is not e-invoicing.
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.
Estonia
Learn about VAT (käibemaks) rules in Estonia for businesses — the 24%, 13%, 9% and 0% rates, the EUR 40,000 calendar-year registration threshold, why non-EU sellers to consumers have no threshold, the reverse charge on B2B sales, invoice content and the 7-day invoicing deadline, the buyer's right to demand an e-invoice, and the monthly KMD return due on the 20th, which absorbs the KMD INF annex and the VD report from 1 January 2027.
Finland
Learn about VAT (ALV) rules in Finland for businesses — the 25.5%, 13.5% and 10% rates, the EUR 20,000 small-business threshold tested on the current and previous calendar year, why non-EU sellers have no threshold, the reverse charge on B2B sales by non-established sellers, invoice content, the buyer's right to an e-invoice, and returns due on the 12th of the second month.
France
Learn about the VAT rules and guidelines in France
Germany
Learn about the VAT rules and guidelines in Germany
Greece
Learn about VAT (ΦΠΑ) rules in Greece for businesses — the 24%, 13%, 6% and 4% rates and the 30% island reduction from 1 January 2026, no registration threshold and the EUR 10,000 small-business exemption, fiscal representation for non-EU sellers, invoice content, mandatory B2B e-invoicing through certified providers or AADE's timologio from 2 March and 2 November 2026, and monthly or quarterly VAT returns.
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.
Indonesia
Learn about VAT (PPN) rules in Indonesia for businesses — the 12% statutory rate charged on an 11/12 base for most supplies (effectively 11%) and in full on luxury goods, the IDR 4.8 billion PKP threshold, PMSE collectors and SPP-TDLN collection by payment issuers for foreign digital sellers, DJP-approved e-Faktur in Coretax, and monthly returns due by month-end.
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.
Japan
Learn about consumption tax (消費税) rules in Japan for businesses — the 10% and 8% rates and their national and local split, the JPY 10 million base-period threshold, Tax Agents for non-residents, the qualified invoice system and T-numbers, the transitional credit stepping down from 80% to 70% from 1 October 2026, the 2-wari and 3-wari specials, platform taxation, no e-invoicing mandate with voluntary Peppol JP PINT, and return deadlines.
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.
Latvia
Learn about VAT (PVN) rules in Latvia for businesses — the 21%, 12% and 5% rates, the temporary 12% rate on bread, milk, poultry and eggs until 30 June 2027, the EUR 50,000 registration threshold and who can use it, reverse charge for foreign sellers, invoice content, returns due within 20 days, and structured e-invoicing for B2G since 2025 and B2B from 1 January 2028.
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.
Moldova
The VAT rules for doing business in Moldova under Title III of the Fiscal Code — the 20% standard rate and 8% reduced rate, the MDL 1.7 million registration threshold in force since 1 March 2026, IDNO fiscal codes, e-Factura electronic invoices, the phased VAT and excise charge on goods imported by Transnistria-based operators (Government Decision No. 469/2026), and the 2027 fiscal-policy bill that is still before Parliament.
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.
Netherlands
Learn about VAT (btw) rules in the Netherlands for businesses — the 21%, 9% and 0% rates, why there is no registration threshold and what the EUR 20,000 KOR really is, reverse charge for foreign sellers, article 23 import deferral, invoice content, quarterly returns, and the announced B2B e-invoicing mandate from 1 July 2030.
Norway
Learn about VAT (MVA) rules in Norway for businesses — the 25%, 15%, 12% and 11.11% rates, the NOK 50,000 rolling 12-month registration threshold that also applies to non-residents, VAT representatives, the VOEC scheme for low-value goods and remote services sold to consumers, invoice content under the bookkeeping regulation, and the B2B e-invoicing duty enacted from 1 January 2027.
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.
Pakistan
Learn about sales tax rules in Pakistan for businesses — federal sales tax on goods at 18% under the Sales Tax Act 1990 and provincial sales tax on services (Sindh and Khyber Pakhtunkhwa 15%), category-based registration with no general threshold, the 4% further tax on sales to unregistered buyers, section 23 tax invoice rules as amended by the Finance Act, 2026, and FBR digital invoicing phased in under SRO 1852(I)/2025.
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.
Qatar
Learn how indirect tax works in Qatar, which has no VAT law in force as of 29 September 2026. This guide covers excise tax at 100% on tobacco, energy drinks and special-category goods and the per-litre sweetened-drinks tiers in force since 6 July 2026, customs duty under the GCC tariff, the 5% withholding tax on payments to non-residents, consumer invoice rules and the draft e-invoicing law.
Romania
Learn about VAT (TVA) rules in Romania for businesses — the 21% standard and single 11% reduced rate from 1 August 2025, the RON 395,000 calendar-year registration ceiling and the nil threshold for non-residents, fiscal representation for non-EU businesses, invoice content, mandatory RO e-Factura clearance with its 5-working-day upload deadline and 15% fine, SAF-T D406, and D300, D390 and D394 filing deadlines.
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.
Slovenia
Learn about VAT (DDV) rules in Slovenia for businesses — the 22%, 9.5% and 5% rates, the EUR 60,000 calendar-year registration threshold and the nil threshold for non-residents, fiscal representation for non-EU businesses, VAT groups from 2026, invoice content and fiscal cash registers, and B2B e-invoicing under ZIERDED from 1 January 2028.
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.
South Korea
Learn about VAT (부가가치세) rules in South Korea for businesses — the single 10% rate and its Local Consumption Tax share, why there is no registration threshold, simplified taxpayers, proxy payment and simplified registration for foreign suppliers, tax invoice content, the mandatory electronic tax invoice with next-day NTS transmission, filing deadlines, penalties, and the pending 2026 VAT Act bill.
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.
Uganda
Learn about VAT rules in Uganda for businesses — the 18% standard rate, the UGX 300 million annual registration threshold (UGX 75 million a quarter) from 1 July 2026, reverse charge on imported services, VAT on electronic services sold to consumers by non-residents, tax invoice particulars, mandatory EFRIS e-invoicing for VAT-registered businesses and 12 designated sectors, monthly returns by the 15th, and penalties.
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.