Documentation on VAT

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 8 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.

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).

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.

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.

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.

Learn about the VAT rules and guidelines in France

Complete guide to Germany's four tax ID numbers — Steuer-ID (IdNr), Steuernummer, USt-IdNr and W-IdNr. Formats, invoice rules, e-invoicing deadlines, and VAT registration for non-residents.

How to verify a French TVA (VAT) number using the EU VIES portal. Covers TVA format, franchise en base de TVA thresholds, VIES false negatives, autoliquidation, and OSS for digital services.

How to verify a Bosnian VAT (JIB) number using the Indirect Taxation Authority (UINO) portal. Covers JIB format, Bosnia VAT 17% rate, taxpayer/excise/customs distinctions, and compliance tips.

How to verify a Belgian VAT number using the EU VIES portal and CBE Public Search. Covers Belgian VAT format, small enterprise exemption, VAT grouping, and invoice requirements.

How to verify any EU VAT number using the EU VIES portal. Covers VIES data availability, Consultation Number audit use, countries that don't return company names, OSS registrations on VIES, and the VIES API.

How to verify a Finnish VAT number (ALV-numero) using the EU VIES portal and YTJ company registry. Covers Y-tunnus vs ALV-numero, registration threshold, reverse charge, and the 2024 VAT rate change.

How to verify a South African VAT number using the SARS eFiling VAT vendor search. Covers South Africa 15% VAT, registration thresholds, vendor category, and input tax credit requirements.

How to verify a UK VAT number using the HMRC check-VAT-number service. Covers UK VAT format, registration threshold, post-Brexit changes, Making Tax Digital, and the HMRC API.

Learn about VAT (áfa) rules and guidelines in Hungary — registration, the 27% standard rate, invoice requirements, real-time reporting, filing and penalties.

Complete guide to Irish tax identifiers — Personal Public Service Number (PPSN), Tax Registration Number (TRN), VAT number (IE prefix), and CHY charity number. Formats, registration, and compliance for residents and foreign businesses.

Complete guide to Italy's two tax identifiers — Codice Fiscale (16-character personal TIN) and Partita IVA (11-digit VAT number). Formats, registration, verification, e-invoicing, and compliance for residents and foreign businesses.

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.

Complete guide to Latvia's two tax identifiers — Personas kods (11-digit personal TIN) and PVN number (LV + 11 digits). Formats, formats since 2017 reform, VAT registration, e-invoicing, and compliance for residents and foreign businesses.

Complete guide to Lithuania's tax identifiers — Asmens Kodas (11-digit personal code), Juridinio asmens kodas (9-digit company code), and PVM mokėtojo kodas (LT + 9 or 12 digits VAT number). Formats, registration, verification, and compliance for residents and foreign businesses.

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.

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.

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.

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.

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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.

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.

Learn about the VAT rules and guidelines in Germany

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.

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.

Vietnam's VAT (Thuế giá trị gia tăng) guide — the 10% standard rate temporarily cut to 8% through 31 December 2026, the VND 200 million 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.

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.