EY celosvětový průvodce DPH pro rok 2023

Worldwide VAT, GST and Sales Tax Guide 2023

As it does every year, EY has released its Worldwide VAT, GST and Sales Tax Guide 2023, which can be downloaded or viewed via an interactive map HERE.

The Guide summarises the basic information on the VAT system in 149 jurisdictions in effective as of January 2023. In addition to general information, the Guide provides more detailed information on the subject to VAT, VAT registration, VAT rates and invoicing, or even the scope of the reverse charge scheme. We find the chapter on the refund option for non-established businesses very useful.

The Guide also goes into more detail on areas such as the use & enjoyment rule, the sale of a business (TOGC), the digital economy, e-invoicing and related party transactions.

Although the Guide can provide a useful introduction to the VAT issues of a selected country, we always recommend checking the validity of the information provided with our colleagues in that country. We will be happy to connect you with them if you have any questions or to verify the information directly.

Please contact your EY client team or the authors of this article with any questions or comments.

Authors:

Nikola Kratochvílová 
Filip Kučera