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.
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.
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.
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 reverts 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.
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.
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.
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.
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.
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.
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.
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.