CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-sticky-header-enabled vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Value-added tax - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-sticky-header-enabled vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"919fe1d6-c90f-4c88-8490-f229bfec1810","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Value-added_tax","wgTitle":"Value-added tax","wgCurRevisionId":1270402529,"wgRevisionId":1270402529,"wgArticleId":52177473,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["CS1 French-language sources (fr)","CS1 Spanish-language sources (es)","CS1 Czech-language sources (cs)","Webarchive template wayback links","CS1 Norwegian-language sources (no)","CS1 Slovak-language sources (sk)","CS1 German-language sources (de)","CS1 Chinese (Taiwan)-language sources (zh-tw)","CS1 Portuguese-language sources (pt)","Articles with short description","Short description matches Wikidata","Use dmy dates from September 2021","All articles with unsourced statements", "Articles with unsourced statements from August 2024","Articles with unsourced statements from December 2007","Articles with excerpts","Articles containing Spanish-language text","Articles containing Danish-language text","Articles containing Norwegian-language text","Articles containing Nynorsk-language text","Articles containing Swedish-language text","Articles containing Icelandic-language text","Articles containing Faroese-language text","Articles containing Finnish-language text","Articles with unsourced statements from November 2021","Articles containing Japanese-language text","Articles containing Korean-language text","Articles with unsourced statements from January 2022","CS1 Icelandic-language sources (is)","Value added taxes","Tax terms"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Value-added_tax","wgRelevantArticleId":52177473,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true, "wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":100000,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q128635","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false, "wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.tablesorter.styles":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","ext.scribunto.logs","site","mediawiki.page.ready","jquery.tablesorter","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups", "ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cjquery.tablesorter.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.16"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/4/43/Countries_with_VAT.svg/1200px-Countries_with_VAT.svg.png"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="609"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/4/43/Countries_with_VAT.svg/800px-Countries_with_VAT.svg.png"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="406"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/4/43/Countries_with_VAT.svg/640px-Countries_with_VAT.svg.png"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="325"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Value-added tax - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Value-added_tax"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Value-added_tax&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Value-added_tax"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Value-added_tax rootpage-Value-added_tax skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" title="Main menu" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" > Main menu </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z">Main page</a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia">Contents</a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events">Current events</a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x">Random article</a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works">About Wikipedia</a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia">Contact us</a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia">Help</a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia">Learn to edit</a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors">Community portal</a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r">Recent changes</a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia">Upload file</a></li><li id="n-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages">Special pages</a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"> Search </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" > Appearance </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en" class="">Donate</a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Value-added+tax" title="You are encouraged to create an account and log in; however, it is not mandatory" class="">Create account</a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Value-added+tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class="">Log in</a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" > Personal tools </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=en.wikipedia.org&uselang=en">Donate</a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Value-added+tax" title="You are encouraged to create an account and log in; however, it is not mandatory"> Create account</a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Value-added+tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"> Log in</a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing">learn more</a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y">Contributions</a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n">Talk</a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> 1 History </div> </a> <ul id="toc-History-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Implementation" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Implementation"> <div class="vector-toc-text"> 2 Implementation </div> </a> <ul id="toc-Implementation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Incentives" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Incentives"> <div class="vector-toc-text"> 3 Incentives </div> </a> <ul id="toc-Incentives-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Comparison_with_sales_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Comparison_with_sales_tax"> <div class="vector-toc-text"> 4 Comparison with sales tax </div> </a> <ul id="toc-Comparison_with_sales_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Examples" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Examples"> <div class="vector-toc-text"> 5 Examples </div> </a> <button aria-controls="toc-Examples-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Examples subsection </button> <ul id="toc-Examples-sublist" class="vector-toc-list"> <li id="toc-Untaxed" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Untaxed"> <div class="vector-toc-text"> 5.1 Untaxed </div> </a> <ul id="toc-Untaxed-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sales_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sales_tax"> <div class="vector-toc-text"> 5.2 Sales tax </div> </a> <ul id="toc-Sales_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Value-added_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Value-added_tax"> <div class="vector-toc-text"> 5.3 Value-added tax </div> </a> <ul id="toc-Value-added_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Limitations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Limitations"> <div class="vector-toc-text"> 5.4 Limitations </div> </a> <ul id="toc-Limitations-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Criticism" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Criticism"> <div class="vector-toc-text"> 6 Criticism </div> </a> <button aria-controls="toc-Criticism-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Criticism subsection </button> <ul id="toc-Criticism-sublist" class="vector-toc-list"> <li id="toc-Regressivity" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Regressivity"> <div class="vector-toc-text"> 6.1 Regressivity </div> </a> <ul id="toc-Regressivity-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deadweight_loss" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Deadweight_loss"> <div class="vector-toc-text"> 6.2 Deadweight loss </div> </a> <ul id="toc-Deadweight_loss-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fraud" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Fraud"> <div class="vector-toc-text"> 6.3 Fraud </div> </a> <ul id="toc-Fraud-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Churning" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Churning"> <div class="vector-toc-text"> 6.4 Churning </div> </a> <ul id="toc-Churning-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Business_cashflow" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Business_cashflow"> <div class="vector-toc-text"> 6.5 Business cashflow </div> </a> <ul id="toc-Business_cashflow-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Compliance_costs" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Compliance_costs"> <div class="vector-toc-text"> 6.6 Compliance costs </div> </a> <ul id="toc-Compliance_costs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Trade_criticism" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Trade_criticism"> <div class="vector-toc-text"> 6.7 Trade criticism </div> </a> <ul id="toc-Trade_criticism-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Around_the_world" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Around_the_world"> <div class="vector-toc-text"> 7 Around the world </div> </a> <button aria-controls="toc-Around_the_world-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Around the world subsection </button> <ul id="toc-Around_the_world-sublist" class="vector-toc-list"> <li id="toc-Armenia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Armenia"> <div class="vector-toc-text"> 7.1 Armenia </div> </a> <ul id="toc-Armenia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> 7.2 Australia </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bangladesh" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bangladesh"> <div class="vector-toc-text"> 7.3 Bangladesh </div> </a> <ul id="toc-Bangladesh-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Barbados" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Barbados"> <div class="vector-toc-text"> 7.4 Barbados </div> </a> <ul id="toc-Barbados-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bulgaria" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bulgaria"> <div class="vector-toc-text"> 7.5 Bulgaria </div> </a> <ul id="toc-Bulgaria-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> 7.6 Canada </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Chile" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Chile"> <div class="vector-toc-text"> 7.7 Chile </div> </a> <ul id="toc-Chile-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-China" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#China"> <div class="vector-toc-text"> 7.8 China </div> </a> <ul id="toc-China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Czech_Republic" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Czech_Republic"> <div class="vector-toc-text"> 7.9 Czech Republic </div> </a> <ul id="toc-Czech_Republic-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-European_Union" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#European_Union"> <div class="vector-toc-text"> 7.10 European Union </div> </a> <ul id="toc-European_Union-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Gulf_Cooperation_Council" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Gulf_Cooperation_Council"> <div class="vector-toc-text"> 7.11 Gulf Cooperation Council </div> </a> <ul id="toc-Gulf_Cooperation_Council-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> 7.12 India </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Indonesia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Indonesia"> <div class="vector-toc-text"> 7.13 Indonesia </div> </a> <ul id="toc-Indonesia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Italy" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Italy"> <div class="vector-toc-text"> 7.14 Italy </div> </a> <ul id="toc-Italy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Israel" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Israel"> <div class="vector-toc-text"> 7.15 Israel </div> </a> <ul id="toc-Israel-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Japan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Japan"> <div class="vector-toc-text"> 7.16 Japan </div> </a> <ul id="toc-Japan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Malaysia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Malaysia"> <div class="vector-toc-text"> 7.17 Malaysia </div> </a> <ul id="toc-Malaysia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Mexico" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Mexico"> <div class="vector-toc-text"> 7.18 Mexico </div> </a> <ul id="toc-Mexico-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nepal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nepal"> <div class="vector-toc-text"> 7.19 Nepal </div> </a> <ul id="toc-Nepal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-New_Zealand" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#New_Zealand"> <div class="vector-toc-text"> 7.20 New Zealand </div> </a> <ul id="toc-New_Zealand-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nordic_countries" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nordic_countries"> <div class="vector-toc-text"> 7.21 Nordic countries </div> </a> <ul id="toc-Nordic_countries-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Philippines" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Philippines"> <div class="vector-toc-text"> 7.22 Philippines </div> </a> <ul id="toc-Philippines-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Poland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Poland"> <div class="vector-toc-text"> 7.23 Poland </div> </a> <ul id="toc-Poland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Russia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Russia"> <div class="vector-toc-text"> 7.24 Russia </div> </a> <ul id="toc-Russia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Singapore" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Singapore"> <div class="vector-toc-text"> 7.25 Singapore </div> </a> <ul id="toc-Singapore-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Slovakia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Slovakia"> <div class="vector-toc-text"> 7.26 Slovakia </div> </a> <ul id="toc-Slovakia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Spain" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Spain"> <div class="vector-toc-text"> 7.27 Spain </div> </a> <ul id="toc-Spain-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-South_Africa" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#South_Africa"> <div class="vector-toc-text"> 7.28 South Africa </div> </a> <ul id="toc-South_Africa-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Switzerland_and_Liechtenstein" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Switzerland_and_Liechtenstein"> <div class="vector-toc-text"> 7.29 Switzerland and Liechtenstein </div> </a> <ul id="toc-Switzerland_and_Liechtenstein-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taiwan" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taiwan"> <div class="vector-toc-text"> 7.30 Taiwan </div> </a> <ul id="toc-Taiwan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Trinidad_and_Tobago" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Trinidad_and_Tobago"> <div class="vector-toc-text"> 7.31 Trinidad and Tobago </div> </a> <ul id="toc-Trinidad_and_Tobago-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ukraine" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ukraine"> <div class="vector-toc-text"> 7.32 Ukraine </div> </a> <ul id="toc-Ukraine-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> 7.33 United Kingdom </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> 7.34 United States </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> <li id="toc-Discussions_about_a_federal_VAT" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Discussions_about_a_federal_VAT"> <div class="vector-toc-text"> 7.34.1 Discussions about a federal VAT </div> </a> <ul id="toc-Discussions_about_a_federal_VAT-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Vietnam" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Vietnam"> <div class="vector-toc-text"> 7.35 Vietnam </div> </a> <ul id="toc-Vietnam-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Tax_rates" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_rates"> <div class="vector-toc-text"> 8 Tax rates </div> </a> <ul id="toc-Tax_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Examples_by_continent" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Examples_by_continent"> <div class="vector-toc-text"> 9 Examples by continent </div> </a> <button aria-controls="toc-Examples_by_continent-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Examples by continent subsection </button> <ul id="toc-Examples_by_continent-sublist" class="vector-toc-list"> <li id="toc-European_Union_countries" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#European_Union_countries"> <div class="vector-toc-text"> 9.1 European Union countries </div> </a> <ul id="toc-European_Union_countries-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Non-European_Union_countries" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Non-European_Union_countries"> <div class="vector-toc-text"> 9.2 Non-European Union countries </div> </a> <ul id="toc-Non-European_Union_countries-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-VAT-free_countries_and_territories" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#VAT-free_countries_and_territories"> <div class="vector-toc-text"> 9.3 VAT-free countries and territories </div> </a> <ul id="toc-VAT-free_countries_and_territories-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> 10 See also </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> 11 References </div> </a> <button aria-controls="toc-References-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle References subsection </button> <ul id="toc-References-sublist" class="vector-toc-list"> <li id="toc-Scholarly_sources" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Scholarly_sources"> <div class="vector-toc-text"> 11.1 Scholarly sources </div> </a> <ul id="toc-Scholarly_sources-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> 12 External links </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" > Toggle the table of contents </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading">Value-added tax</h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 80 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-80" aria-hidden="true" > 80 languages </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/BTW" title="BTW – Afrikaans" lang="af" hreflang="af" data-title="BTW" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target">Afrikaans</a></li><li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Mehrwertsteuer" title="Mehrwertsteuer – Alemannic" lang="gsw" hreflang="gsw" data-title="Mehrwertsteuer" data-language-autonym="Alemannisch" data-language-local-name="Alemannic" class="interlanguage-link-target">Alemannisch</a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9" title="ضريبة القيمة المضافة – Arabic" lang="ar" hreflang="ar" data-title="ضريبة القيمة المضافة" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target">العربية</a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/%C6%8Flav%C9%99_d%C9%99y%C9%99r_vergisi" title="Əlavə dəyər vergisi – Azerbaijani" lang="az" hreflang="az" data-title="Əlavə dəyər vergisi" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target">Azərbaycanca</a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%AE%E0%A7%82%E0%A6%B2%E0%A7%8D%E0%A6%AF_%E0%A6%B8%E0%A6%82%E0%A6%AF%E0%A7%8B%E0%A6%9C%E0%A6%A8_%E0%A6%95%E0%A6%B0" title="মূল্য সংযোজন কর – Bangla" lang="bn" hreflang="bn" data-title="মূল্য সংযোজন কর" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target">বাংলা</a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D3%A8%D2%AB%D1%82%D3%99%D0%BC%D3%99_%D2%A1%D0%B8%D0%BC%D0%BC%D3%99%D1%82%D0%BA%D3%99_%D2%BB%D0%B0%D0%BB%D1%8B%D0%BC" title="Өҫтәмә ҡиммәткә һалым – Bashkir" lang="ba" hreflang="ba" data-title="Өҫтәмә ҡиммәткә һалым" data-language-autonym="Башҡортса" data-language-local-name="Bashkir" class="interlanguage-link-target">Башҡортса</a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA_%D0%BD%D0%B0_%D0%B4%D0%B0%D0%B4%D0%B0%D0%B4%D0%B7%D0%B5%D0%BD%D1%83%D1%8E_%D0%B2%D0%B0%D1%80%D1%82%D0%B0%D1%81%D1%86%D1%8C" title="Падатак на дададзеную вартасць – Belarusian" lang="be" hreflang="be" data-title="Падатак на дададзеную вартасць" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target">Беларуская</a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA_%D0%BD%D0%B0_%D0%B4%D0%B0%D0%B4%D0%B0%D0%B4%D0%B7%D0%B5%D0%BD%D1%83%D1%8E_%D0%B2%D0%B0%D1%80%D1%82%D0%B0%D1%81%D1%8C%D1%86%D1%8C" title="Падатак на дададзеную вартасьць – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Падатак на дададзеную вартасьць" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target">Беларуская (тарашкевіца)</a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D0%BA_%D0%B2%D1%8A%D1%80%D1%85%D1%83_%D0%B4%D0%BE%D0%B1%D0%B0%D0%B2%D0%B5%D0%BD%D0%B0%D1%82%D0%B0_%D1%81%D1%82%D0%BE%D0%B9%D0%BD%D0%BE%D1%81%D1%82" title="Данък върху добавената стойност – Bulgarian" lang="bg" hreflang="bg" data-title="Данък върху добавената стойност" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target">Български</a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Porez_na_dodatu_vrijednost" title="Porez na dodatu vrijednost – Bosnian" lang="bs" hreflang="bs" data-title="Porez na dodatu vrijednost" data-language-autonym="Bosanski" data-language-local-name="Bosnian" class="interlanguage-link-target">Bosanski</a></li><li class="interlanguage-link interwiki-br mw-list-item"><a href="https://br.wikipedia.org/wiki/Taos_war_ar_gwerzh_ouzhpennet" title="Taos war ar gwerzh ouzhpennet – Breton" lang="br" hreflang="br" data-title="Taos war ar gwerzh ouzhpennet" data-language-autonym="Brezhoneg" data-language-local-name="Breton" class="interlanguage-link-target">Brezhoneg</a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Impost_sobre_el_valor_afegit" title="Impost sobre el valor afegit – Catalan" lang="ca" hreflang="ca" data-title="Impost sobre el valor afegit" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target">Català</a></li><li class="interlanguage-link interwiki-cv mw-list-item"><a href="https://cv.wikipedia.org/wiki/%D0%A5%D1%83%D1%88%D0%BC%D0%B0_%D1%85%D0%B0%D0%BA_%C3%A7%D0%B8%D0%BD%D0%B5_%D1%85%D1%83%D1%80%D0%B0%D0%BA%D0%B0%D0%BD_%D0%BD%D0%B0%D0%BB%D1%83%D0%BA" title="Хушма хак çине хуракан налук – Chuvash" lang="cv" hreflang="cv" data-title="Хушма хак çине хуракан налук" data-language-autonym="Чӑвашла" data-language-local-name="Chuvash" class="interlanguage-link-target">Чӑвашла</a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88_z_p%C5%99idan%C3%A9_hodnoty" title="Daň z přidané hodnoty – Czech" lang="cs" hreflang="cs" data-title="Daň z přidané hodnoty" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target">Čeština</a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth_Ar_Werth" title="Treth Ar Werth – Welsh" lang="cy" hreflang="cy" data-title="Treth Ar Werth" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target">Cymraeg</a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Moms" title="Moms – Danish" lang="da" hreflang="da" data-title="Moms" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target">Dansk</a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Mehrwertsteuer" title="Mehrwertsteuer – German" lang="de" hreflang="de" data-title="Mehrwertsteuer" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target">Deutsch</a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/K%C3%A4ibemaks" title="Käibemaks – Estonian" lang="et" hreflang="et" data-title="Käibemaks" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target">Eesti</a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A6%CF%8C%CF%81%CE%BF%CF%82_%CF%80%CF%81%CE%BF%CF%83%CF%84%CE%B9%CE%B8%CE%AD%CE%BC%CE%B5%CE%BD%CE%B7%CF%82_%CE%B1%CE%BE%CE%AF%CE%B1%CF%82" title="Φόρος προστιθέμενης αξίας – Greek" lang="el" hreflang="el" data-title="Φόρος προστιθέμενης αξίας" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target">Ελληνικά</a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto_al_valor_agregado" title="Impuesto al valor agregado – Spanish" lang="es" hreflang="es" data-title="Impuesto al valor agregado" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target">Español</a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Aldonvalora_imposto" title="Aldonvalora imposto – Esperanto" lang="eo" hreflang="eo" data-title="Aldonvalora imposto" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target">Esperanto</a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Balio_Erantsiaren_gaineko_Zerga" title="Balio Erantsiaren gaineko Zerga – Basque" lang="eu" hreflang="eu" data-title="Balio Erantsiaren gaineko Zerga" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target">Euskara</a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D8%A8%D8%B1_%D8%A7%D8%B1%D8%B2%D8%B4_%D8%A7%D9%81%D8%B2%D9%88%D8%AF%D9%87" title="مالیات بر ارزش افزوده – Persian" lang="fa" hreflang="fa" data-title="مالیات بر ارزش افزوده" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target">فارسی</a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Taxe_sur_la_valeur_ajout%C3%A9e" title="Taxe sur la valeur ajoutée – French" lang="fr" hreflang="fr" data-title="Taxe sur la valeur ajoutée" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target">Français</a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/C%C3%A1in_bhreisluacha" title="Cáin bhreisluacha – Irish" lang="ga" hreflang="ga" data-title="Cáin bhreisluacha" data-language-autonym="Gaeilge" data-language-local-name="Irish" class="interlanguage-link-target">Gaeilge</a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Imposto_sobre_o_valor_engadido" title="Imposto sobre o valor engadido – Galician" lang="gl" hreflang="gl" data-title="Imposto sobre o valor engadido" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target">Galego</a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%B6%80%EA%B0%80%EA%B0%80%EC%B9%98%EC%84%B8" title="부가가치세 – Korean" lang="ko" hreflang="ko" data-title="부가가치세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target">한국어</a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B1%D5%BE%D5%A5%D5%AC%D5%A1%D6%81%D5%BE%D5%A1%D5%AE_%D5%A1%D6%80%D5%AA%D5%A5%D6%84%D5%AB_%D5%B0%D5%A1%D6%80%D5%AF" title="Ավելացված արժեքի հարկ – Armenian" lang="hy" hreflang="hy" data-title="Ավելացված արժեքի հարկ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target">Հայերեն</a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%A7%E0%A4%BF%E0%A4%A4_%E0%A4%95%E0%A4%B0" title="मूल्य वर्धित कर – Hindi" lang="hi" hreflang="hi" data-title="मूल्य वर्धित कर" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target">हिन्दी</a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez_na_dodanu_vrijednost" title="Porez na dodanu vrijednost – Croatian" lang="hr" hreflang="hr" data-title="Porez na dodanu vrijednost" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target">Hrvatski</a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Imposto_pri_valoro_adjuntita" title="Imposto pri valoro adjuntita – Ido" lang="io" hreflang="io" data-title="Imposto pri valoro adjuntita" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target">Ido</a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_pertambahan_nilai" title="Pajak pertambahan nilai – Indonesian" lang="id" hreflang="id" data-title="Pajak pertambahan nilai" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target">Bahasa Indonesia</a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Imposto_al_valor_annexe" title="Imposto al valor annexe – Interlingua" lang="ia" hreflang="ia" data-title="Imposto al valor annexe" data-language-autonym="Interlingua" data-language-local-name="Interlingua" class="interlanguage-link-target">Interlingua</a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Vir%C3%B0isaukaskattur" title="Virðisaukaskattur – Icelandic" lang="is" hreflang="is" data-title="Virðisaukaskattur" data-language-autonym="Íslenska" data-language-local-name="Icelandic" class="interlanguage-link-target">Íslenska</a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta_sul_valore_aggiunto" title="Imposta sul valore aggiunto – Italian" lang="it" hreflang="it" data-title="Imposta sul valore aggiunto" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target">Italiano</a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%9E%D7%A1_%D7%A2%D7%A8%D7%9A_%D7%9E%D7%95%D7%A1%D7%A3" title="מס ערך מוסף – Hebrew" lang="he" hreflang="he" data-title="מס ערך מוסף" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target">עברית</a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%93%E1%83%90%E1%83%9B%E1%83%90%E1%83%A2%E1%83%94%E1%83%91%E1%83%A3%E1%83%9A%E1%83%98_%E1%83%A6%E1%83%98%E1%83%A0%E1%83%94%E1%83%91%E1%83%A3%E1%83%9A%E1%83%94%E1%83%91%E1%83%98%E1%83%A1_%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%98" title="დამატებული ღირებულების გადასახადი – Georgian" lang="ka" hreflang="ka" data-title="დამატებული ღირებულების გადასახადი" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target">ქართული</a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D2%9A%D0%BE%D1%81%D1%8B%D0%BB%D2%93%D0%B0%D0%BD_%D2%9B%D2%B1%D0%BD%D2%93%D0%B0_%D1%81%D0%B0%D0%BB%D1%8B%D0%BD%D0%B0%D1%82%D1%8B%D0%BD_%D1%81%D0%B0%D0%BB%D1%8B%D2%9B" title="Қосылған құнға салынатын салық – Kazakh" lang="kk" hreflang="kk" data-title="Қосылған құнға салынатын салық" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target">Қазақша</a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%9A%D0%BE%D1%88%D1%83%D0%BC%D1%87%D0%B0_%D0%BD%D0%B0%D1%80%D0%BA_%D1%81%D0%B0%D0%BB%D1%8B%D0%B3%D1%8B" title="Кошумча нарк салыгы – Kyrgyz" lang="ky" hreflang="ky" data-title="Кошумча нарк салыгы" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target">Кыргызча</a></li><li class="interlanguage-link interwiki-lld mw-list-item"><a href="https://lld.wikipedia.org/wiki/Ch%C3%AButa_sul_Valor_Njunt%C3%A0" title="Chëuta sul Valor Njuntà – Ladin" lang="lld" hreflang="lld" data-title="Chëuta sul Valor Njuntà" data-language-autonym="Ladin" data-language-local-name="Ladin" class="interlanguage-link-target">Ladin</a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%9E%E0%BA%B2%E0%BA%AA%E0%BA%B5%E0%BA%A1%E0%BA%B9%E0%BA%99%E0%BA%84%E0%BB%88%E0%BA%B2%E0%BB%80%E0%BA%9E%E0%BA%B5%E0%BB%88%E0%BA%A1" title="ພາສີມູນຄ່າເພີ່ມ – Lao" lang="lo" hreflang="lo" data-title="ພາສີມູນຄ່າເພີ່ມ" data-language-autonym="ລາວ" data-language-local-name="Lao" class="interlanguage-link-target">ລາວ</a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Pievienot%C4%81s_v%C4%93rt%C4%ABbas_nodoklis" title="Pievienotās vērtības nodoklis – Latvian" lang="lv" hreflang="lv" data-title="Pievienotās vērtības nodoklis" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target">Latviešu</a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Taxe_sur_la_valeur_ajout%C3%A9e" title="Taxe sur la valeur ajoutée – Luxembourgish" lang="lb" hreflang="lb" data-title="Taxe sur la valeur ajoutée" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxembourgish" class="interlanguage-link-target">Lëtzebuergesch</a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Prid%C4%97tin%C4%97s_vert%C4%97s_mokestis" title="Pridėtinės vertės mokestis – Lithuanian" lang="lt" hreflang="lt" data-title="Pridėtinės vertės mokestis" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target">Lietuvių</a></li><li class="interlanguage-link interwiki-lmo mw-list-item"><a href="https://lmo.wikipedia.org/wiki/Imposta_in_sul_Valor_Pussee" title="Imposta in sul Valor Pussee – Lombard" lang="lmo" hreflang="lmo" data-title="Imposta in sul Valor Pussee" data-language-autonym="Lombard" data-language-local-name="Lombard" class="interlanguage-link-target">Lombard</a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/%C3%81ltal%C3%A1nos_forgalmi_ad%C3%B3" title="Általános forgalmi adó – Hungarian" lang="hu" hreflang="hu" data-title="Általános forgalmi adó" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target">Magyar</a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA_%D0%BD%D0%B0_%D0%B4%D0%BE%D0%B4%D0%B0%D0%B4%D0%B5%D0%BD%D0%B0_%D0%B2%D1%80%D0%B5%D0%B4%D0%BD%D0%BE%D1%81%D1%82" title="Данок на додадена вредност – Macedonian" lang="mk" hreflang="mk" data-title="Данок на додадена вредност" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target">Македонски</a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%AE%E0%B5%82%E0%B4%B2%E0%B5%8D%E0%B4%AF%E0%B4%B5%E0%B5%BC%E0%B4%A6%E0%B5%8D%E0%B4%A7%E0%B4%BF%E0%B4%A4_%E0%B4%A8%E0%B4%BF%E0%B4%95%E0%B5%81%E0%B4%A4%E0%B4%BF" title="മൂല്യവർദ്ധിത നികുതി – Malayalam" lang="ml" hreflang="ml" data-title="മൂല്യവർദ്ധിത നികുതി" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target">മലയാളം</a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Cukai_barangan_dan_perkhidmatan" title="Cukai barangan dan perkhidmatan – Malay" lang="ms" hreflang="ms" data-title="Cukai barangan dan perkhidmatan" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target">Bahasa Melayu</a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Omzetbelasting" title="Omzetbelasting – Dutch" lang="nl" hreflang="nl" data-title="Omzetbelasting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target">Nederlands</a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF_%E0%A4%85%E0%A4%AD%E0%A4%BF%E0%A4%B5%E0%A5%83%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%BF_%E0%A4%95%E0%A4%B0" title="मूल्य अभिवृद्धि कर – Nepali" lang="ne" hreflang="ne" data-title="मूल्य अभिवृद्धि कर" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target">नेपाली</a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%BB%98%E5%8A%A0%E4%BE%A1%E5%80%A4%E7%A8%8E" title="付加価値税 – Japanese" lang="ja" hreflang="ja" data-title="付加価値税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target">日本語</a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Merverdiavgift" title="Merverdiavgift – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Merverdiavgift" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target">Norsk bokmål</a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Meirverdiavgift" title="Meirverdiavgift – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Meirverdiavgift" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target">Norsk nynorsk</a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Qo%CA%BBshilgan_qiymat_solig%CA%BBi" title="Qoʻshilgan qiymat soligʻi – Uzbek" lang="uz" hreflang="uz" data-title="Qoʻshilgan qiymat soligʻi" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target">Oʻzbekcha / ўзбекча</a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%B5%E0%A9%88%E0%A8%9F" title="ਵੈਟ – Punjabi" lang="pa" hreflang="pa" data-title="ਵੈਟ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Punjabi" class="interlanguage-link-target">ਪੰਜਾਬੀ</a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Impuesto_riba_Benta" title="Impuesto riba Benta – Papiamento" lang="pap" hreflang="pap" data-title="Impuesto riba Benta" data-language-autonym="Papiamentu" data-language-local-name="Papiamento" class="interlanguage-link-target">Papiamentu</a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D8%AF_%D8%B2%DB%8C%D8%A7%D8%AA_%D8%B4%D9%88%D9%8A_%D8%A7%D8%B1%D8%B2%DA%9A%D8%AA_%D9%88%D8%B1%DA%A9%DA%93%DB%90%D9%86%D9%87" title="د زیات شوي ارزښت ورکړېنه – Pashto" lang="ps" hreflang="ps" data-title="د زیات شوي ارزښت ورکړېنه" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target">پښتو</a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_od_towar%C3%B3w_i_us%C5%82ug" title="Podatek od towarów i usług – Polish" lang="pl" hreflang="pl" data-title="Podatek od towarów i usług" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target">Polski</a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto_sobre_o_valor_acrescentado" title="Imposto sobre o valor acrescentado – Portuguese" lang="pt" hreflang="pt" data-title="Imposto sobre o valor acrescentado" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target">Português</a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Taxa_pe_valoarea_ad%C4%83ugat%C4%83" title="Taxa pe valoarea adăugată – Romanian" lang="ro" hreflang="ro" data-title="Taxa pe valoarea adăugată" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target">Română</a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3_%D0%BD%D0%B0_%D0%B4%D0%BE%D0%B1%D0%B0%D0%B2%D0%BB%D0%B5%D0%BD%D0%BD%D1%83%D1%8E_%D1%81%D1%82%D0%BE%D0%B8%D0%BC%D0%BE%D1%81%D1%82%D1%8C" title="Налог на добавленную стоимость – Russian" lang="ru" hreflang="ru" data-title="Налог на добавленную стоимость" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target">Русский</a></li><li class="interlanguage-link interwiki-sc mw-list-item"><a href="https://sc.wikipedia.org/wiki/Imp%C3%B2situ_subra_de_su_balore_annantu" title="Impòsitu subra de su balore annantu – Sardinian" lang="sc" hreflang="sc" data-title="Impòsitu subra de su balore annantu" data-language-autonym="Sardu" data-language-local-name="Sardinian" class="interlanguage-link-target">Sardu</a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Tatimi_mbi_vler%C3%ABn_e_shtuar" title="Tatimi mbi vlerën e shtuar – Albanian" lang="sq" hreflang="sq" data-title="Tatimi mbi vlerën e shtuar" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target">Shqip</a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Value-added_tax" title="Value-added tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Value-added tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target">Simple English</a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88_z_pridanej_hodnoty" title="Daň z pridanej hodnoty – Slovak" lang="sk" hreflang="sk" data-title="Daň z pridanej hodnoty" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target">Slovenčina</a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Davek_na_dodano_vrednost" title="Davek na dodano vrednost – Slovenian" lang="sl" hreflang="sl" data-title="Davek na dodano vrednost" data-language-autonym="Slovenščina" data-language-local-name="Slovenian" class="interlanguage-link-target">Slovenščina</a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7_%D0%BD%D0%B0_%D0%B4%D0%BE%D0%B4%D0%B0%D1%82%D1%83_%D0%B2%D1%80%D0%B5%D0%B4%D0%BD%D0%BE%D1%81%D1%82" title="Порез на додату вредност – Serbian" lang="sr" hreflang="sr" data-title="Порез на додату вредност" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target">Српски / srpski</a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Arvonlis%C3%A4vero" title="Arvonlisävero – Finnish" lang="fi" hreflang="fi" data-title="Arvonlisävero" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target">Suomi</a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Merv%C3%A4rdesskatt" title="Mervärdesskatt – Swedish" lang="sv" hreflang="sv" data-title="Mervärdesskatt" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target">Svenska</a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%AE%E0%AE%A4%E0%AE%BF%E0%AE%AA%E0%AF%8D%E0%AE%AA%E0%AF%81%E0%AE%95%E0%AF%8D_%E0%AE%95%E0%AF%82%E0%AE%9F%E0%AF%8D%E0%AE%9F%E0%AF%81_%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="மதிப்புக் கூட்டு வரி – Tamil" lang="ta" hreflang="ta" data-title="மதிப்புக் கூட்டு வரி" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target">தமிழ்</a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D3%A8%D1%81%D1%82%D3%99%D0%BB%D0%B3%D3%99%D0%BD_%D0%BA%D1%8B%D0%B9%D0%BC%D0%BC%D3%99%D1%82%D0%BA%D3%99_%D1%81%D0%B0%D0%BB%D1%8B%D0%BC" title="Өстәлгән кыйммәткә салым – Tatar" lang="tt" hreflang="tt" data-title="Өстәлгән кыйммәткә салым" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target">Татарча / tatarça</a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%A0%E0%B8%B2%E0%B8%A9%E0%B8%B5%E0%B8%A1%E0%B8%B9%E0%B8%A5%E0%B8%84%E0%B9%88%E0%B8%B2%E0%B9%80%E0%B8%9E%E0%B8%B4%E0%B9%88%E0%B8%A1" title="ภาษีมูลค่าเพิ่ม – Thai" lang="th" hreflang="th" data-title="ภาษีมูลค่าเพิ่ม" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target">ไทย</a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D0%BD%D0%B4%D0%BE%D0%B7_%D0%B0%D0%B7_%D0%B0%D1%80%D0%B7%D0%B8%D1%88%D0%B8_%D0%B8%D0%BB%D0%BE%D0%B2%D0%B0%D1%88%D1%83%D0%B4%D0%B0" title="Андоз аз арзиши иловашуда – Tajik" lang="tg" hreflang="tg" data-title="Андоз аз арзиши иловашуда" data-language-autonym="Тоҷикӣ" data-language-local-name="Tajik" class="interlanguage-link-target">Тоҷикӣ</a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Katma_de%C4%9Fer_vergisi" title="Katma değer vergisi – Turkish" lang="tr" hreflang="tr" data-title="Katma değer vergisi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target">Türkçe</a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA_%D0%BD%D0%B0_%D0%B4%D0%BE%D0%B4%D0%B0%D0%BD%D1%83_%D0%B2%D0%B0%D1%80%D1%82%D1%96%D1%81%D1%82%D1%8C" title="Податок на додану вартість – Ukrainian" lang="uk" hreflang="uk" data-title="Податок на додану вартість" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target">Українська</a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF_gi%C3%A1_tr%E1%BB%8B_gia_t%C4%83ng" title="Thuế giá trị gia tăng – Vietnamese" lang="vi" hreflang="vi" data-title="Thuế giá trị gia tăng" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target">Tiếng Việt</a></li><li class="interlanguage-link interwiki-wa mw-list-item"><a href="https://wa.wikipedia.org/wiki/Take_sol_Valeur_Radjout%C3%AAye" title="Take sol Valeur Radjoutêye – Walloon" lang="wa" hreflang="wa" data-title="Take sol Valeur Radjoutêye" data-language-autonym="Walon" data-language-local-name="Walloon" class="interlanguage-link-target">Walon</a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E5%A2%9E%E5%80%BC%E7%A8%8E" title="增值税 – Wu" lang="wuu" hreflang="wuu" data-title="增值税" data-language-autonym="吴语" data-language-local-name="Wu" class="interlanguage-link-target">吴语</a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%A2%9E%E5%80%BC%E7%A8%8E" title="增值税 – Chinese" lang="zh" hreflang="zh" data-title="增值税" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target">中文</a></li> </ul> <div class="after-portlet after-portlet-lang"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q128635#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Value-added_tax" title="View the content page [c]" accesskey="c">Article</a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Value-added_tax" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t">Talk</a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" >English </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Value-added_tax">Read</a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Value-added_tax&action=edit" title="Edit this page [e]" accesskey="e">Edit</a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Value-added_tax&action=history" title="Past revisions of this page [h]" accesskey="h">View history</a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" >Tools </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Value-added_tax">Read</a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Value-added_tax&action=edit" title="Edit this page [e]" accesskey="e">Edit</a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Value-added_tax&action=history">View history</a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Value-added_tax" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j">What links here</a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Value-added_tax" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k">Related changes</a></li><li id="t-upload" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u">Upload file</a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Value-added_tax&oldid=1270402529" title="Permanent link to this revision of this page">Permanent link</a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Value-added_tax&action=info" title="More information about this page">Page information</a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Value-added_tax&id=1270402529&wpFormIdentifier=titleform" title="Information on how to cite this page">Cite this page</a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FValue-added_tax">Get shortened URL</a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FValue-added_tax">Download QR code</a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Value-added_tax&action=show-download-screen" title="Download this page as a PDF file">Download as PDF</a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Value-added_tax&printable=yes" title="Printable version of this page [p]" accesskey="p">Printable version</a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Value-added_tax" hreflang="en">Wikimedia Commons</a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q128635" title="Structured data on this page hosted by Wikidata [g]" accesskey="g">Wikidata item</a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Form of consumption tax</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">"VAT" redirects here. For the identifier for value-added tax, see <a href="/wiki/VAT_identification_number" title="VAT identification number">VAT identification number</a>. For other uses, see <a href="/wiki/Vat_(disambiguation)" class="mw-redirect mw-disambig" title="Vat (disambiguation)">Vat</a>.</div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Countries_with_VAT.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Countries_with_VAT.svg/260px-Countries_with_VAT.svg.png" decoding="async" width="260" height="132" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Countries_with_VAT.svg/390px-Countries_with_VAT.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/43/Countries_with_VAT.svg/520px-Countries_with_VAT.svg.png 2x" data-file-width="2754" data-file-height="1398" /></a><figcaption>A map of countries and territories by their VAT status, 2019 <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><div class="legend">  No VAT</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  VAT</div></figcaption></figure> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a class="mw-selflink selflink">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base">European Union Common Consolidated Corporate Tax Base</a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a> <a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /> <a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a>. VAT is an <a href="/wiki/Indirect_tax" title="Indirect tax">indirect tax</a>, because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions. Products exported to other countries are typically exempted from the tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the producer. VAT raises about a fifth of total tax revenues worldwide and among the members of the <a href="/wiki/Organisation_for_Economic_Co-operation_and_Development" class="mw-redirect" title="Organisation for Economic Co-operation and Development">Organisation for Economic Co-operation and Development</a> (OECD).<a href="#cite_note-OECD_2018_VAT_trends-1">[1]</a>: 14  As of June 2023, 175<a href="#cite_note-2">[2]</a> of the <a href="/wiki/Member_states_of_the_United_Nations" title="Member states of the United Nations">193 countries</a> with UN membership employ a VAT, including all OECD members except the <a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a>.<a href="#cite_note-OECD_2018_VAT_trends-1">[1]</a>: 14  <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="History">History</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=1" title="Edit section: History">edit</a>]</div> German industrialist <a href="/wiki/Wilhelm_von_Siemens" class="mw-redirect" title="Wilhelm von Siemens">Wilhelm von Siemens</a> proposed the concept of a value-added tax in 1918 to replace the German <a href="/wiki/Turnover_tax" title="Turnover tax">turnover tax</a>. However, the turnover tax was not replaced until 1968.<a href="#cite_note-icaew-3">[3]</a> The modern variation of VAT was first implemented by <a href="/wiki/Maurice_Laur%C3%A9" title="Maurice Lauré">Maurice Lauré</a>, joint director of the French tax authority, who implemented VAT on 10 April 1954 in France's <a href="/wiki/Ivory_Coast" title="Ivory Coast">Ivory Coast</a> colony. Assessing the experiment as successful, France introduced it domestically in 1958.<a href="#cite_note-:0-4">[4]</a> Initially directed at large businesses, it was extended over time to include all business sectors. In France it is the largest source of state finance, accounting for nearly 50% of state revenues.<a href="#cite_note-5">[5]</a><figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Btw.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Btw.png/220px-Btw.png" decoding="async" width="220" height="136" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Btw.png/330px-Btw.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/27/Btw.png/440px-Btw.png 2x" data-file-width="1227" data-file-height="756" /></a><figcaption>A Belgian VAT receipt</figcaption></figure> Following creation of the <a href="/wiki/European_Economic_Community" title="European Economic Community">European Economic Community</a> in 1957, the Fiscal and Financial Committee set up by the <a href="/wiki/European_Commission" title="European Commission">European Commission</a> in 1960 under the chairmanship of Professor <a href="/wiki/Fritz_Neumark" title="Fritz Neumark">Fritz Neumark</a> made its priority objective the elimination of distortions to competition caused by disparities in national indirect tax systems.<a href="#cite_note-6">[6]</a><a href="#cite_note-7">[7]</a> The Neumark Report published in 1962 concluded that France's VAT model would be the simplest and most effective indirect tax system. This led to the EEC issuing two VAT directives, adopted in April 1967, providing a blueprint for introducing VAT across the EEC, following which, other member states (initially Belgium, Italy, Luxembourg, the Netherlands and West Germany) introduced VAT.<a href="#cite_note-icaew-3">[3]</a> As of 2020, more than 160 countries collect VAT.<a href="#cite_note-:02-8">[8]</a>: 65  <div class="mw-heading mw-heading2"><h2 id="Implementation">Implementation</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=2" title="Edit section: Implementation">edit</a>]</div> VAT can be accounts-based or invoice-based.<a href="#cite_note-9">[9]</a> All VAT-collecting countries except Japan use the invoice method.<a href="#cite_note-CRS_2008-10">[10]</a><a href="#cite_note-Cruz_Flat_Tax-11">[11]</a><a href="#cite_note-USCC_VAT_white_paper-12">[12]</a> Using invoices, each seller pays VAT on their sales and passes the buyer an invoice that indicates the amount of tax paid excluding deductions (input tax). Buyers who themselves add value and resell the product pay VAT on their own sales (output tax). The difference between output tax and input tax is the amount paid to the government (or refunded, in the case of a negative amount). Using accounts, the tax is calculated as a percentage of the difference between sales and purchases from taxed accounts.<a href="#cite_note-CRS_2008-10">[10]</a><a href="#cite_note-Cruz_Flat_Tax-11">[11]</a><a href="#cite_note-USCC_VAT_white_paper-12">[12]</a> <div class="mw-heading mw-heading2"><h2 id="Incentives">Incentives</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=3" title="Edit section: Incentives">edit</a>]</div> VAT provides an incentive for businesses to register and keep invoices, and it does this in the form of zero-rated goods and VAT exemption on goods not resold.<a href="#cite_note-13">[13]</a> Through registration, a business documents its purchases, making them eligible for a VAT credit. The main benefits of VAT are that in relation to many other forms of taxation, it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue.<a href="#cite_note-14">[14]</a> <div class="mw-heading mw-heading2"><h2 id="Comparison_with_sales_tax">Comparison with sales tax</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=4" title="Edit section: Comparison with sales tax">edit</a>]</div> VAT has no effect on how businesses organize, because the same amount of tax is collected regardless of how many times goods change hands before arriving at the ultimate consumer. By contrast, sales taxes are collected on each transaction, encouraging businesses to <a href="/wiki/Vertical_integration" title="Vertical integration">vertically integrate</a> to reduce the number of transactions and thereby reduce the amount of tax. For this reason, VAT has been gaining favor over traditional sales taxes.[<a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed">citation needed</a>] Another difference is that VAT is collected at the national level, while in countries such as India and the US, sales tax is collected at the point of sale by the local jurisdiction, leading them to prefer the latter method. The main disadvantage of VAT is the extra accounting required by those in the supply chain. However, payment of VAT is made simpler when the VAT system has few, if any, exemptions (such as with GST in New Zealand).<a href="#cite_note-15">[15]</a> <div class="mw-heading mw-heading2"><h2 id="Examples">Examples</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=5" title="Edit section: Examples">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="Untaxed">Untaxed</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=6" title="Edit section: Untaxed">edit</a>]</div> <figure class="mw-default-size mw-halign-right" typeof="mw:File"><a href="/wiki/File:VAT1b2.png" class="mw-file-description" title="Without any tax"><img alt="Without any tax" src="//upload.wikimedia.org/wikipedia/commons/b/b4/VAT1b2.png" decoding="async" width="407" height="128" class="mw-file-element" data-file-width="407" data-file-height="128" /></a><figcaption>Without any tax</figcaption></figure> <ul><li>A widget manufacturer, for example, spends $1.00 on <a href="/wiki/Raw_material" title="Raw material">raw materials</a> and uses them to make a widget.</li> <li>The widget is sold wholesale to a widget retailer for $1.20, at a gross margin of $0.20.</li> <li>The widget retailer then sells the widget to a widget consumer for $1.50, at a gross margin of $0.30.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Sales_tax">Sales tax</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=7" title="Edit section: Sales tax">edit</a>]</div> 10% sales tax: <figure class="mw-default-size mw-halign-right" typeof="mw:File"><a href="/wiki/File:VAT2b22.png" class="mw-file-description" title="With a 10% sales tax"><img alt="With a 10% sales tax" src="//upload.wikimedia.org/wikipedia/commons/8/83/VAT2b22.png" decoding="async" width="442" height="159" class="mw-file-element" data-file-width="442" data-file-height="159" /></a><figcaption>With a 10% sales tax</figcaption></figure> <ul><li>The manufacturer spends $1.00 for the raw materials, certifying it is not a final consumer.</li> <li>The manufacturer charges the retailer $1.20, checking that the retailer is not a consumer, leaving the same gross margin of $0.20.</li> <li>The retailer charges the consumer ($1.50 × 1.10) = $1.65 and pays the government $0.15, leaving the gross margin of $0.30.</li></ul> So, the consumer pays 10% ($0.15) extra, compared to the no taxation scheme, and the government collects this amount. The retailers pay no tax directly, but the retailer has to do the tax-related paperwork. Suppliers and manufacturers have the administrative burden of supplying correct state exemption certifications that the retailer must verify and maintain. The manufacturer is responsible for ensuring that their customers (retailers) are only intermediates and not end consumers (otherwise the manufacturer charges the tax). In addition, the retailer tracks what is taxable and what is not, along with the various tax rates in each city where it operates. <div class="mw-heading mw-heading3"><h3 id="Value-added_tax">Value-added tax</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=8" title="Edit section: Value-added tax">edit</a>]</div> 10% VAT: <figure class="mw-default-size mw-halign-right" typeof="mw:File"><a href="/wiki/File:VAT3b22.png" class="mw-file-description" title="With a 10% VAT"><img alt="With a 10% VAT" src="//upload.wikimedia.org/wikipedia/commons/2/28/VAT3b22.png" decoding="async" width="537" height="175" class="mw-file-element" data-file-width="537" data-file-height="175" /></a><figcaption>With a 10% VAT</figcaption></figure> <ul><li>The manufacturer spends ($1 × 1.10) = $1.10 to buy raw materials, and the seller of the raw materials pays the government $0.10.</li> <li>The manufacturer charges the retailer ($1.20 × 1.10) = $1.32 and pays the government ($0.12 minus $0.10) = $0.02, leaving the same gross margin of ($1.32 – $1.10 – $0.02) = $0.20.</li> <li>The retailer charges the consumer ($1.50 × 1.10) = $1.65 and pays the government ($0.15 minus $0.12) = $0.03, leaving the same gross margin of ($1.65 – $1.32 – $0.03) = $0.30.</li> <li>Manufacturer and retailer gross margins are a smaller percent of the total perspective. If the cost of raw material production were shown, this would also be true of the raw material supplier's gross margin on a percentage basis.</li> <li>Note that the taxes paid by both the manufacturer and the retailer to the government are 10% of the values added by their respective business practices (e.g. the value added by the manufacturer is $1.20 minus $1.00, thus the tax payable by the manufacturer is ($1.20 – $1.00) × 10% = $0.02).</li></ul> In the VAT example above, the consumer has paid, and the government received, the same dollar amount as with a sales tax. At each stage of production, the seller collects a tax and the buyer pays that tax. The buyer can then be reimbursed for paying the tax, but only by successfully selling the value-added product to the buyer at the next stage. In the previous examples, if the retailer fails to sell some of its inventory, it suffers a greater financial loss in the VAT scheme, in comparison to the sales tax regulatory system, by having paid a higher wholesale price on the product it wants to sell. Each business is responsible for handling the necessary tax paperwork. However, businesses have no obligation to request certifications from purchasers who are not end users, or of providing such certifications to their suppliers, but they incur increased accounting costs for collecting the tax. <div class="mw-heading mw-heading3"><h3 id="Limitations">Limitations</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=9" title="Edit section: Limitations">edit</a>]</div> The simplified examples assume incorrectly that taxes are non-distortionary: the same number of widgets were made and sold both before and after the introduction of the tax. However, the <a href="/wiki/Supply_and_demand" title="Supply and demand">supply and demand</a> <a href="/wiki/Economic_model" title="Economic model">economic model</a> suggests that any tax raises the cost of the product for someone. In raising the cost, the <a href="/wiki/Supply_curve" class="mw-redirect" title="Supply curve">supply curve</a> shifts leftward. Consequently, the quantity of a good purchased decreases, and/or the price at which it is sold increases. <div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=10" title="Edit section: Criticism">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Campa%C3%B1a_nomasiva.com_049.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Campa%C3%B1a_nomasiva.com_049.jpg/220px-Campa%C3%B1a_nomasiva.com_049.jpg" decoding="async" width="220" height="147" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Campa%C3%B1a_nomasiva.com_049.jpg/330px-Campa%C3%B1a_nomasiva.com_049.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Campa%C3%B1a_nomasiva.com_049.jpg/440px-Campa%C3%B1a_nomasiva.com_049.jpg 2x" data-file-width="1500" data-file-height="1000" /></a><figcaption>4 May 2010 "Campaña no más IVA" in Spain</figcaption></figure> <div class="mw-heading mw-heading3"><h3 id="Regressivity">Regressivity</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=11" title="Edit section: Regressivity">edit</a>]</div> VAT has been criticized by opponents as a <a href="/wiki/Regressive_tax" title="Regressive tax">regressive tax</a>, meaning that the poor pay more, as a percentage of their income, relative to the wealthier individuals, given the higher <a href="/wiki/Marginal_propensity_to_consume" title="Marginal propensity to consume">marginal propensity to consume</a> among the poor.<a href="#cite_note-auto-16">[16]</a> Defenders reply that relating taxation levels to income is an arbitrary standard and that the VAT is in fact a <a href="/wiki/Proportional_tax" title="Proportional tax">proportional tax</a>. An <a href="/wiki/OECD" title="OECD">OECD</a> study found that VAT could even be slightly progressive.<a href="#cite_note-oecd-17">[17]</a><a href="#cite_note-18">[18]</a> VAT's effective regressivity can be reduced by applying a lower rate to products that are more likely to be consumed by the poor.<a href="#cite_note-auto-16">[16]</a> Some countries compensate by implementing transfer payments targeted to the poor.<a href="#cite_note-19">[19]</a> <div class="mw-heading mw-heading3"><h3 id="Deadweight_loss">Deadweight loss</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=12" title="Edit section: Deadweight loss">edit</a>]</div> The incidence of VAT may not fall entirely on consumers as traders tend to absorb VAT so as to maintain sales volumes. Conversely, not all cuts in VAT are passed on in lower prices. VAT consequently leads to a deadweight loss if cutting prices pushes a business below the margin of profitability. The effect can be seen when VAT is cut or abolished. Sweden reduced VAT on restaurant meals from 25% to 12.5%, creating 11,000 additional jobs.<a href="#cite_note-20">[20]</a> <div class="mw-heading mw-heading3"><h3 id="Fraud">Fraud</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=13" title="Edit section: Fraud">edit</a>]</div> VAT offers distinctive opportunities for evasion and fraud, especially through abuse of the credit and refund mechanism.<a href="#cite_note-21">[21]</a> VAT overclaim fraud reached as high as 34% in Romania.<a href="#cite_note-22">[22]</a> Exports are generally <a href="/wiki/Zero-rated_supply" title="Zero-rated supply">zero-rated</a>, creating opportunity for fraud. In Europe, the main source of problems is <a href="/wiki/Carousel_fraud" class="mw-redirect" title="Carousel fraud">carousel fraud</a>.[<a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed">citation needed</a>] This fraud originated in the 1970s in the <a href="/wiki/Benelux" title="Benelux">Benelux</a> countries. VAT fraud then became a major problem in the <a href="/wiki/UK" class="mw-redirect" title="UK">UK</a>.<a href="#cite_note-23">[23]</a> Similar fraud possibilities exist inside a country. To avoid this, countries such as Sweden hold the major owner of a limited company personally responsible.<a href="#cite_note-economyincrisis.org-24">[24]</a> <div class="mw-heading mw-heading3"><h3 id="Churning">Churning</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=14" title="Edit section: Churning">edit</a>]</div> Because VAT is included in the price index to which state benefits such as pensions and welfare payments are linked in some countries, as well as public sector pay, some of the apparent revenue is churned – i.e. taxpayers are given the money to pay the tax, reducing net revenue.<a href="#cite_note-25">[25]</a> <div class="mw-heading mw-heading3"><h3 id="Business_cashflow">Business cashflow</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=15" title="Edit section: Business cashflow">edit</a>]</div> Refund delays by the tax administration can damage businesses.<a href="#cite_note-PWC-26">[26]</a> <div class="mw-heading mw-heading3"><h3 id="Compliance_costs">Compliance costs</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=16" title="Edit section: Compliance costs">edit</a>]</div> Compliance costs are seen as a burden on business.<a href="#cite_note-27">[27]</a> In the UK, compliance costs for VAT have been estimated to be about 4% of the yield, with greater impacts on smaller businesses.<a href="#cite_note-28">[28]</a> <div class="mw-heading mw-heading3"><h3 id="Trade_criticism">Trade criticism</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=17" title="Edit section: Trade criticism">edit</a>]</div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Counties_with_VAT_tax.jpeg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Counties_with_VAT_tax.jpeg/400px-Counties_with_VAT_tax.jpeg" decoding="async" width="400" height="175" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Counties_with_VAT_tax.jpeg/600px-Counties_with_VAT_tax.jpeg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Counties_with_VAT_tax.jpeg/800px-Counties_with_VAT_tax.jpeg 2x" data-file-width="1425" data-file-height="625" /></a><figcaption>National VAT act as a tariff on imports and their exports are exempt from VAT (<a href="/wiki/Zero-rated_supply" title="Zero-rated supply">zero-rated</a>).<a href="#cite_note-economyincrisis.org-24">[24]</a></figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:US_trade_tariffs_with_major_trading_partners.webp" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/US_trade_tariffs_with_major_trading_partners.webp/220px-US_trade_tariffs_with_major_trading_partners.webp.png" decoding="async" width="220" height="179" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/US_trade_tariffs_with_major_trading_partners.webp/330px-US_trade_tariffs_with_major_trading_partners.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9d/US_trade_tariffs_with_major_trading_partners.webp/440px-US_trade_tariffs_with_major_trading_partners.webp.png 2x" data-file-width="1790" data-file-height="1457" /></a><figcaption>US trade tariffs with major trading partners</figcaption></figure> Under a sales tax system, only businesses selling to the end-user are required to collect tax and bear the accounting cost of collecting the tax. Under VAT, manufacturers and wholesale companies also incur accounting expenses to handle the additional paperwork required for collecting VAT, increasing overhead costs and prices. The American Manufacturing Trade Action Coalition in the United States consider VAT charges on US products and rebates for products from other countries to be an <a href="/wiki/Unfair_trade_practice" class="mw-redirect" title="Unfair trade practice">unfair trade practice</a>. AMTAC claims that so-called "border tax disadvantage" is the greatest contributing factor to the US <a href="/wiki/Current_account_deficit" class="mw-redirect" title="Current account deficit">current account deficit</a>, and estimated this disadvantage to US producers and service providers to be $518 billion in 2008 alone. US politicians such as congressman <a href="/wiki/Bill_Pascrell" title="Bill Pascrell">Bill Pascrell</a>, advocate either changing WTO rules relating to VAT or rebating VAT charged on US exporters.<a href="#cite_note-29">[29]</a> A business tax rebate for exports was proposed in the 2016 <a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">GOP</a> tax reform policy paper.<a href="#cite_note-Marc_A._Thiessen-30">[30]</a><a href="#cite_note-GOP_Tax_Reform_2016-31">[31]</a> The assertion that this "border adjustment" would be compatible with the rules of the WTO is controversial; it was alleged that the proposed tax would favour domestically produced goods as they would be taxed less than imports, to a degree varying across sectors. For example, the wage component of the cost of domestically produced goods would not be taxed.<a href="#cite_note-32">[32]</a> A 2021 study reported that value-added taxes were unlikely to distort trade flows.<a href="#cite_note-33">[33]</a> <div class="mw-heading mw-heading2"><h2 id="Around_the_world">Around the world</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=18" title="Edit section: Around the world">edit</a>]</div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:VAT_Rates_of_Countries.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c8/VAT_Rates_of_Countries.svg/300px-VAT_Rates_of_Countries.svg.png" decoding="async" width="300" height="152" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c8/VAT_Rates_of_Countries.svg/450px-VAT_Rates_of_Countries.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c8/VAT_Rates_of_Countries.svg/600px-VAT_Rates_of_Countries.svg.png 2x" data-file-width="2754" data-file-height="1398" /></a><figcaption>Standard VAT rate by country <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  No VAT</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  ~5%</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  ~10%</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  ~15%</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  ~20%</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  ~25%</div> </figcaption></figure> <div class="mw-heading mw-heading3"><h3 id="Armenia">Armenia</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=19" title="Edit section: Armenia">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Taxation in Armenia</a></div> The VAT rate is 20%. However, the expanded application is zero VAT for many operations and transactions. That zero VAT is the source of controversies between its trading partners, mainly Russia, which is against the zero VAT and promotes wider use of tax credits. VAT is replaced with fixed payments, which are utilized for many taxpayers, operations, and transactions. Legislation is based largely on the EU VAT Directive's principles.<a href="#cite_note-Armenia_-_Corporate_-_Other_taxes-34">[34]</a> The system is input-output based. Producers are allowed to subtract VAT on their inputs from the VAT they charge on their outputs and report the difference.<a href="#cite_note-Armenia_-_Corporate_-_Other_taxes-34">[34]</a> VAT is purchased quarterly. An exception occurs for taxpayers who state monthly payments. VAT is disbursed to the state's budget on the 20th day of the month after the tax period.<a href="#cite_note-35">[35]</a> The law took effect on January 1, 2022.<a href="#cite_note-36">[36]</a> <div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=20" title="Edit section: Australia">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Goods_and_services_tax_(Australia)" title="Goods and services tax (Australia)">Goods and services tax (Australia)</a></div> The goods and services tax (GST) is a VAT introduced in Australia in 2000. Revenue is redistributed to the states and territories via the Commonwealth Grants Commission process. This works as a program of <a href="/wiki/Equalization_payments" title="Equalization payments">horizontal fiscal equalisation</a>. The rate is set at 10%, although many domestically consumed items are effectively zero-rated (GST-free) such as fresh food, education, health services, certain medical products, as well as government charges and fees that are effectively taxes. <div class="mw-heading mw-heading3"><h3 id="Bangladesh">Bangladesh</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=21" title="Edit section: Bangladesh">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Taxation in Bangladesh</a></div> VAT was introduced in 1991, replacing sales tax and most excise duties. The Value Added Tax Act, 1991 triggered VAT starting on 10 July 1991, which is observed as National VAT Day.<a href="#cite_note-37">[37]</a><a href="#cite_note-:3-38">[38]</a><a href="#cite_note-39">[39]</a><a href="#cite_note-40">[40]</a> VAT became the largest source of government revenue, totaling about 56%. The standard rate is 15%. Export is zero rated. Several reduced rates, locally called Truncated Rates, apply to service sectors and range from 1.5% to 10%. The Value Added Tax and Supplementary Duty Act of 2012 automated administration.<a href="#cite_note-41">[41]</a><a href="#cite_note-:3-38">[38]</a> The <a href="/wiki/National_Board_of_Revenue" title="National Board of Revenue">National Board of Revenue</a> (NBR) administers VAT. Other rules and acts include Development Surcharge and Levy (Imposition and Collection) Act, 2015;<a href="#cite_note-42">[42]</a> and Value Added Tax and Supplementary Duty Rules, 2016.<a href="#cite_note-43">[43]</a> Anyone who collects VAT becomes a VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%. <div class="mw-heading mw-heading3"><h3 id="Barbados">Barbados</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=22" title="Edit section: Barbados">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Economy_of_Barbados#Taxation" title="Economy of Barbados">Economy of Barbados § Taxation</a></div> VAT was introduced on 1 January 1997 and replaced 11 other taxes.<a href="#cite_note-44">[44]</a> The original rate of 15% was increased to 17.5% in 2011.<a href="#cite_note-45">[45]</a> The rate on restaurant and hotel accommodations is between 10% and 15% while certain foods and goods are zero-rated.<a href="#cite_note-46">[46]</a> The revenue is collected by the <a href="/wiki/Barbados_Revenue_Authority" title="Barbados Revenue Authority">Barbados Revenue Authority</a>.<a href="#cite_note-47">[47]</a> <div class="mw-heading mw-heading3"><h3 id="Bulgaria">Bulgaria</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=23" title="Edit section: Bulgaria">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Taxation in Bulgaria</a></div> VAT was 20% as of 2023. A reduced rate of 9% applies to baby foods and hygiene products, as well as on books. A permanent rate of 9% applies to physical or electronic periodicals, such as newspapers and magazines. <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=24" title="Edit section: Canada">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Goods_and_services_tax_(Canada)" title="Goods and services tax (Canada)">Goods and services tax (Canada)</a> and <a href="/wiki/Harmonized_sales_tax" title="Harmonized sales tax">Harmonized sales tax</a></div> Goods and Services Tax (GST) is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A <a href="/wiki/Harmonized_Sales_Tax" class="mw-redirect" title="Harmonized Sales Tax">Harmonized Sales Tax</a> (HST) that combines the GST and provincial sales tax, is collected in <a href="/wiki/New_Brunswick" title="New Brunswick">New Brunswick</a> (15%), <a href="/wiki/Newfoundland" class="mw-redirect" title="Newfoundland">Newfoundland</a> (15%), <a href="/wiki/Nova_Scotia" title="Nova Scotia">Nova Scotia</a> (15%), <a href="/wiki/Ontario" title="Ontario">Ontario</a> (13%) and <a href="/wiki/Prince_Edward_Island" title="Prince Edward Island">Prince Edward Island</a> (15%), while <a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a> had a 12% HST until 2013. <a href="/wiki/Quebec" title="Quebec">Quebec</a> has a de facto 14.975% HST: it follows the same rules as the GST, and both are collected by <a href="/wiki/Revenu_Qu%C3%A9bec" title="Revenu Québec">Revenu Québec</a>. Advertised and posted prices generally exclude taxes, which are calculated at the time of payment; common exceptions are motor fuels, the posted prices for which include sales and <a href="/wiki/Excise" title="Excise">excise</a> taxes, and items in vending machines as well as alcohol in monopoly stores. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are zero-rated. Other provinces that do not have a HST may have a <a href="/wiki/Sales_taxes_in_Canada#Provincial_sales_taxes" title="Sales taxes in Canada">Provincial Sales Tax</a> (PST), which are collected in British Columbia (7%), <a href="/wiki/Manitoba" title="Manitoba">Manitoba</a> (7%) and <a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a> (6%). <a href="/wiki/Alberta" title="Alberta">Alberta</a> and all three territories do not collect either a HST or PST. <div class="mw-heading mw-heading3"><h3 id="Chile">Chile</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=25" title="Edit section: Chile">edit</a>]</div> VAT was introduced in Chile in 1974 under Decreto Ley 825.<a href="#cite_note-48">[48]</a> From 1998 there was implemented a 18% tax.<a href="#cite_note-49">[49]</a> Since October 2003, the standard VAT rate has been 19%, applying to the majority of goods and some services. However certain items have been subjected to additional tax, for instance, alcoholic beverages (between 20.5= – 31.5% for fermented to distilled products), jewellery (15%), pyrotechnic items (50% or more for the first sale or import) or soft drinks with high sugar (18%). AS of 2023, the VAT tax includes majority of services excluding Education, Health and Transport, as well as taxpayers issuing fee receipts.<a href="#cite_note-50">[50]</a> This tax makes the 41.2% of the total revenue of the country.<a href="#cite_note-51">[51]</a> <div class="mw-heading mw-heading3"><h3 id="China">China</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=26" title="Edit section: China">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_China" title="Taxation in China">Taxation in China</a></div> VAT produces the largest share of China's tax revenue.<a href="#cite_note-:6-52">[52]</a>: 305  In 1984 the <a href="/wiki/State_Council_of_the_People%27s_Republic_of_China" class="mw-redirect" title="State Council of the People's Republic of China">State Council</a> announced that China would begin collecting VAT.<a href="#cite_note-:02-8">[8]</a>: 37  For a decade, it was imposed only on certain categories of goods and at differing rates.<a href="#cite_note-:02-8">[8]</a>: 37  In 1994, VAT became universally imposed on production, wholesale, retain, and importation of all goods.<a href="#cite_note-:02-8">[8]</a>: 37  In 2016, business tax was replaced with VAT nationwide.<a href="#cite_note-:02-8">[8]</a>: 28  VAT's significance to China's tax revenues increased drastically after this.<a href="#cite_note-:02-8">[8]</a>: 358–359  <div class="mw-heading mw-heading3"><h3 id="Czech_Republic">Czech Republic</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=27" title="Edit section: Czech Republic">edit</a>]</div> In 1993, a standard rate of 23% and a reduced rate of 5% for non-alcoholic beverages, sewerage, heat, and public transport was introduced. In 2015, rates were revised to 21% for the standard rate, and 15% and 10% reduced rates. The lowest reduced rate primarily targeted baby food, medicines, vaccines, books, and music shops, while maintaining a similar redistribution of goods and services for the other rates. In 2024, a law aimed at reducing the national debt featured return to two rates: a standard rate of 21% and a reduced rate of 12%. Goods and services were redistributed among different tax rates. There was only one services that shifted from the standard rate to the reduced rate and that were non-regular land passenger bus services. These are not taxi services, which apply a VAT rate of 21%. Books and printed materials, including electronic books, were zero rated. Several services were moved from reduced rates to the standard rate. Examples include hairdressers and barbers, bicycle repairs, footwear and clothing repairs, freelance journalists and models, cleaning services, and municipal waste.<a href="#cite_note-53">[53]</a><a href="#cite_note-54">[54]</a><a href="#cite_note-55">[55]</a> <div class="mw-heading mw-heading3"><h3 id="European_Union">European Union</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=28" title="Edit section: European Union">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/European_Union_value_added_tax" title="European Union value added tax">European Union value added tax</a></div> The <a href="/wiki/European_Union_value_added_tax" title="European Union value added tax">European Union VAT</a> is mandatory for <a href="/wiki/Member_state_of_the_European_Union" title="Member state of the European Union">member states of the European Union</a>. The EU VAT asks where supply and consumption occurs, which determines which state collects VAT and at what rate. Each state must comply with EU VAT law,<a href="#cite_note-56">[56]</a> which requires a minimum standard rate of 15% and one or two reduced rates not to be below 5%. Some EU members have a 0% VAT rate on certain items; these states agreed this as part of their accession (for example, newspapers and certain magazines in Belgium). Certain goods and services must be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other items are exempt from VAT by default, but states may opt to charge VAT on them (such as land and certain financial services). Luxembourg charges the lowest rate, 17%, and Hungary charges the highest rate, 27%. Only Denmark has no reduced rate.<a href="#cite_note-57">[57]</a> <div class="mw-heading mw-heading3"><h3 id="Gulf_Cooperation_Council">Gulf Cooperation Council</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=29" title="Edit section: Gulf Cooperation Council">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Gulf_Cooperation_Council" title="Gulf Cooperation Council">Gulf Cooperation Council</a></div> The <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">United Arab Emirates</a> (UAE) on 1 January 2018 implemented VAT. For companies whose annual revenues exceed $102,000 (Dhs 375,000), registration is mandatory. GCC countries agreed to an introductory rate of 5%.<a href="#cite_note-58">[58]</a><a href="#cite_note-59">[59]</a><a href="#cite_note-60">[60]</a> <a href="/wiki/Saudi_Arabia" title="Saudi Arabia">Saudi Arabia</a>'s VAT system uses a 15% rate.<a href="#cite_note-61">[61]</a> <div class="mw-heading mw-heading3"><h3 id="India">India</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=30" title="Edit section: India">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Value-added_taxation_in_India" title="Value-added taxation in India">Value-added taxation in India</a></div> VAT was introduced on 1 April 2005. Of the then 28 states, eight did not immediately introduce VAT. Rates were 5% and 14.5%. <a href="/wiki/Tamil_Nadu" title="Tamil Nadu">Tamil Nadu</a> introduced VAT on 1 January 2007. Under the <a href="/wiki/BJP" class="mw-redirect" title="BJP">BJP</a> government, it was replaced by a <a href="/wiki/Goods_and_Services_Tax_(India)" title="Goods and Services Tax (India)">national Goods and Services Tax</a> according to the <a href="/wiki/One_Hundred_and_First_Amendment_of_the_Constitution_of_India" class="mw-redirect" title="One Hundred and First Amendment of the Constitution of India">One Hundred and First Amendment of the Constitution of India</a>. <div class="mw-heading mw-heading3"><h3 id="Indonesia">Indonesia</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=31" title="Edit section: Indonesia">edit</a>]</div> <div class="excerpt-block"><style data-mw-deduplicate="TemplateStyles:r1066933788">.mw-parser-output .excerpt-hat .mw-editsection-like{font-style:normal}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_Indonesia#Value_Added_Taxation/Goods_and_Services_Taxation" title="Taxation in Indonesia">Taxation in Indonesia § Value Added Taxation/Goods and Services Taxation</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Indonesia&action=edit#Value_Added_Taxation/Goods_and_Services_Taxation">edit</a>]</div><div class="excerpt"> Per 1 April 2022, maximum a Goods and Services Tax (<a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">GST</a>) is levied at the rate of 11% at point of sales. Sales and services tax are exempt from cottage economies and industries. A VAT rate of 0 (zero) percent is applied to the following taxable events: <ul><li>export for taxable goods</li> <li>export for intangible taxable goods</li> <li>export for taxable services</li></ul> VAT base on equivalent to the sale price/service fee or import/export value.</div></div> <div class="mw-heading mw-heading3"><h3 id="Italy">Italy</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=32" title="Edit section: Italy">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_Italy#Value_added_tax" title="Taxation in Italy">Taxation in Italy § Value added tax</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Italy&action=edit#Value_added_tax">edit</a>]</div><div class="excerpt"> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Italian_supermarket_receipt_showing_value-added_tax_(IVA)_categories.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ee/Italian_supermarket_receipt_showing_value-added_tax_%28IVA%29_categories.jpg/220px-Italian_supermarket_receipt_showing_value-added_tax_%28IVA%29_categories.jpg" decoding="async" width="220" height="227" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ee/Italian_supermarket_receipt_showing_value-added_tax_%28IVA%29_categories.jpg/330px-Italian_supermarket_receipt_showing_value-added_tax_%28IVA%29_categories.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ee/Italian_supermarket_receipt_showing_value-added_tax_%28IVA%29_categories.jpg/440px-Italian_supermarket_receipt_showing_value-added_tax_%28IVA%29_categories.jpg 2x" data-file-width="2392" data-file-height="2463" /></a><figcaption>Supermarket receipt showing three categories of IVA</figcaption></figure> Value added tax or VAT, (in Italian Imposta sul valore aggiunto, or IVA) is a consumption tax charged at a standard rate of 22 percent, which came in on 1 July 2013 (previously 21 percent). The first reduced VAT rate (10 percent) applies to water supplies, passenger transport, admission to cultural and sports events, hotels, restaurants and some foodstuff. The second reduced VAT rate (5 percent) applies to some foodstuff and social services. The super-reduced VAT rate (4 percent) applies to TV licenses, newspapers, periodicals, books and medical equipment for the disabled. A zero VAT rate (0 percent) applies to intra-community and international transport. The filing deadline for VAT returns is 30 April of the next year.<a href="#cite_note-62">[62]</a></div></div> <div class="mw-heading mw-heading3"><h3 id="Israel">Israel</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=33" title="Edit section: Israel">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_Israel#Value-added_tax" title="Taxation in Israel">Taxation in Israel § Value-added tax</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Israel&action=edit#Value-added_tax">edit</a>]</div><div class="excerpt"> Value-added tax (VAT) in Israel, is applied to most goods and services, including imported goods and services. From 1 October 2015 the standard rate was decreased to 17%, from 18%.<a href="#cite_note-63">[63]</a><a href="#cite_note-64">[64]</a> It had been raised from 16% to 17% on 1 September 2012,<a href="#cite_note-65">[65]</a> and to 18% on 2 June 2013.<a href="#cite_note-66">[66]</a> Certain items, such as exported goods and the provision of certain services to non-residents are zero-rated. VAT on imported goods is levied on value plus customs duty, purchase tax and other levies.<a href="#cite_note-67">[67]</a><a href="#cite_note-68">[68]</a> Multinational companies that provide services to Israel through the <a href="/wiki/Internet" title="Internet">Internet</a>, such as <a href="/wiki/Google" title="Google">Google</a> and <a href="/wiki/Facebook" title="Facebook">Facebook</a>, must pay VAT.<a href="#cite_note-69">[69]</a> Electronic filing of VAT is mandatory.<a href="#cite_note-70">[70]</a></div></div> <div class="mw-heading mw-heading3"><h3 id="Japan">Japan</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=34" title="Edit section: Japan">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Taxation in Japan</a></div> VAT was implemented in Japan in 1989.<a href="#cite_note-:4-71">[71]</a> Tax authorities debated VAT in the 1960s and 1970s but decided against it at the time.<a href="#cite_note-:4-71">[71]</a> The standard rate is 10%. Food, beverages, newspaper subscriptions with certain criteria and other necessities qualify for a rate of 8%. Transactions including land sales or lease, securities sales and the provision of public services are exempt.<a href="#cite_note-72">[72]</a> <div class="mw-heading mw-heading3"><h3 id="Malaysia">Malaysia</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=35" title="Edit section: Malaysia">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Goods_and_Services_Tax_(Malaysia)" title="Goods and Services Tax (Malaysia)">Goods and Services Tax (Malaysia)</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_(Malaysia)&action=edit">edit</a>]</div><div class="excerpt"> The <a href="/wiki/Goods_and_Services_Tax_(Malaysia)" title="Goods and Services Tax (Malaysia)">Goods and Services Tax</a> (GST) is an abolished value-added tax in <a href="/wiki/Malaysia" title="Malaysia">Malaysia</a>. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST exempted. After <a href="/wiki/Pakatan_Harapan" title="Pakatan Harapan">Pakatan Harapan</a> won the <a href="/wiki/2018_Malaysian_general_election" title="2018 Malaysian general election">2018 Malaysian general election</a>, GST was reduced to 0% on 1 June 2018.<a href="#cite_note-73">[73]</a> The then Government of Malaysia tabled the first reading of the Bill to repeal GST in Parliament on 31 July 2018 (Dewan Rakyat).<a href="#cite_note-74">[74]</a> GST was replaced with the Sales Tax and Service Tax starting 1 September 2018.</div></div> <div class="mw-heading mw-heading3"><h3 id="Mexico">Mexico</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=36" title="Edit section: Mexico">edit</a>]</div> The existing sales tax (Spanish: impuesto a las ventas) was replaced by VAT (Spanish: Impuesto al Valor Agregado, IVA) on 1 January 1980. As of 2010, the general VAT rate was 16%. This rate was applied all over Mexico except for border regions (i.e. the United States border, or Belize and Guatemala), where the rate was 11%. Books, food, and medicines are zero-rated. Some services such as medical care are zero-rated. In 2014 the favorable tax rate for border regions was eliminated and the rate increased to 16% across the country. <div class="mw-heading mw-heading3"><h3 id="Nepal">Nepal</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=37" title="Edit section: Nepal">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Value_added_tax_(Nepal)" title="Value added tax (Nepal)">Value added tax (Nepal)</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Value_added_tax_(Nepal)&action=edit">edit</a>]</div><div class="excerpt"> <a href="/wiki/Value_added_tax_(Nepal)" title="Value added tax (Nepal)">Value Added Tax</a> (VAT) is an indirect tax levied on the value creation or addition. The concept of VAT in <a href="/wiki/Nepal" title="Nepal">Nepal</a> was introduced in <a href="/wiki/Fiscal_year" title="Fiscal year">FY</a> 2049/50 but the act was developed in <a href="/wiki/Bikram_Sambat" class="mw-redirect" title="Bikram Sambat">BS</a> 2050. VAT was implemented in 1998 and is the major source of government revenue. It is administered by the Inland Revenue Department of Nepal.</div></div> <div class="mw-heading mw-heading3"><h3 id="New_Zealand">New Zealand</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=38" title="Edit section: New Zealand">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Goods_and_Services_Tax_(New_Zealand)" title="Goods and Services Tax (New Zealand)">Goods and Services Tax (New Zealand)</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_(New_Zealand)&action=edit">edit</a>]</div><div class="excerpt"> <a href="/wiki/Goods_and_Services_Tax_(New_Zealand)" title="Goods and Services Tax (New Zealand)">Goods and Services Tax</a> (GST; <a href="/wiki/M%C4%81ori_language" title="Māori language">Māori</a>: Tāke hokohoko) is a value-added tax or <a href="/wiki/Consumption_tax" title="Consumption tax">consumption tax</a> for <a href="/wiki/Goods_and_services" title="Goods and services">goods and services</a> consumed in <a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a>. GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services.<a href="#cite_note-75">[75]</a> It normally makes up around 30% of tax revenue in New Zealand.<a href="#cite_note-76">[76]</a> The rate for GST, effective since 1 October 2010 is 15%.<a href="#cite_note-Goods_and_Services_Tax_(New_Zealand)_:0-77">[77]</a> This 15% tax is applied to the final price of the product or service being purchased and goods and services are advertised as GST inclusive. Reduced rate GST (9%) applies to hotel accommodation on a long-term basis (longer than 4 weeks). Zero rate GST (0%) applies to exports and related services; financial services; land transactions; international transportation. Financial services, real estate, precious metals are also exempt.</div></div> <div class="mw-heading mw-heading3"><h3 id="Nordic_countries">Nordic countries</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=39" title="Edit section: Nordic countries">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">"MOMS" redirects here. For other uses, see <a href="/wiki/Mom_(disambiguation)" class="mw-disambig" title="Mom (disambiguation)">Mom (disambiguation)</a>.</div> MOMS (<a href="/wiki/Danish_language" title="Danish language">Danish</a>: merværdiafgift, formerly meromsætningsafgift), <a href="/wiki/Norwegian_language" title="Norwegian language">Norwegian</a>: merverdiavgift (<a href="/wiki/Bokm%C3%A5l" title="Bokmål">bokmål</a>) or meirverdiavgift (<a href="/wiki/Nynorsk" title="Nynorsk">nynorsk</a>) (abbreviated MVA), <a href="/wiki/Swedish_language" title="Swedish language">Swedish</a>: Mervärdes- och OMSättningsskatt (until the early 1970s labeled as OMS OMSättningsskatt only), <a href="/wiki/Icelandic_language" title="Icelandic language">Icelandic</a>: virðisaukaskattur (abbreviated VSK), <a href="/wiki/Faroese_language" title="Faroese language">Faroese</a>: meirvirðisgjald (abbreviated MVG) or Finnish: arvonlisävero (abbreviated ALV) are the Nordic terms for <a href="/wiki/Value_Added_Tax" class="mw-redirect" title="Value Added Tax">VAT</a>. Like other countries' sales and VAT, it is an <a href="/wiki/Indirect_tax" title="Indirect tax">indirect tax</a>. <table class="toccolours" border="1" cellpadding="4" cellspacing="0" style="float:right; border-collapse:collapse; margin:1px;"> <tbody><tr style="text-align: Center;"> <td>Year </td> <td>Tax level (Denmark) </td> <td>Name </td></tr> <tr> <td>1962</td> <td>9%</td> <td>OMS </td></tr> <tr> <td>1967</td> <td>10%</td> <td>MOMS </td></tr> <tr> <td>1968</td> <td>12.5658% </td> <td>MOMS </td></tr> <tr> <td>1970</td> <td>15%</td> <td>MOMS </td></tr> <tr> <td>1977</td> <td>18%</td> <td>MOMS </td></tr> <tr> <td>1978</td> <td>20.25%</td> <td>MOMS </td></tr> <tr> <td>1980</td> <td>22%</td> <td>MOMS </td></tr> <tr> <td>1992</td> <td>25%</td> <td>MOMS </td></tr></tbody></table> Denmark has the highest VAT, alongside Norway, Sweden, and Croatia. VAT is generally applied at one rate, 25%, with few exceptions. Services such as public transport, health care, newspapers, rent (the lessor can voluntarily register as a VAT payer, except for residential premises), and travel agencies. In Finland, the standard rate is 25.5%.<a href="#cite_note-78">[78]</a> A 14% rate is applied on groceries, animal feed, and restaurant and catering services. A 10% rate is applied on books, newspapers and magazines, pharmaceutical products, sports and fitness services, entrance fees to cultural, entertainment and sporting events, passenger transport services, accommodation services, and royalties for television and public radio activities. <a href="/wiki/%C3%85land" title="Åland">Åland</a>, an autonomous area, is considered to be outside the EU VAT area, although its VAT rate is the same as for Finland. Goods brought from Åland to Finland or other EU countries are considered to be imports. This enables tax-free sales onboard passenger ships. In Iceland, VAT is 24% for most goods and services. An 11% rate is applied for hotel and guesthouse stays, <a href="/wiki/Licence_fee" class="mw-redirect" title="Licence fee">licence fees</a> for radio stations (namely <a href="/wiki/R%C3%9AV" title="RÚV">RÚV</a>), newspapers and magazines, books; hot water, electricity and oil for heating houses, food for human consumption (but not alcoholic beverages), access to <a href="/wiki/Toll_road" title="Toll road">toll roads</a> and music.<a href="#cite_note-79">[79]</a> In Norway, the general rate is 25%, 15% on foodstuffs, and 12% on hotels and holiday homes, on some transport services, cinemas.<a href="#cite_note-80">[80]</a> Financial services, health services, social services and educational services,<a href="#cite_note-81">[81]</a> newspapers, books and periodicals are zero-rated.<a href="#cite_note-82">[82]</a> <a href="/wiki/Svalbard" title="Svalbard">Svalbard</a> has no VAT because of a clause in the <a href="/wiki/Svalbard_Treaty" title="Svalbard Treaty">Svalbard Treaty</a>. In Sweden, VAT is 25% for most goods and services, 12% for foods including restaurants, and hotels. It is 6% for printed matter, cultural services, and transport of private persons. Zero-rated services including public (but not private) education, health, dental care. Dance event tickets are 25%, concerts and stage shows are 6%, while some types of cultural events are 0%. MOMS replaced OMS (Danish omsætningsafgift, Swedish omsättningsskatt) in 1967, which was a tax applied exclusively for retailers. <div class="mw-heading mw-heading3"><h3 id="Philippines">Philippines</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=40" title="Edit section: Philippines">edit</a>]</div> The VAT rate is 12%. Senior citizens are exempted from paying VAT for most goods and some services for personal consumption. <div class="mw-heading mw-heading3"><h3 id="Poland">Poland</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=41" title="Edit section: Poland">edit</a>]</div> VAT was introduced in 1993. The standard rate is 23%. Items and services eligible for an 8% include certain food products, newspapers, goods and services related to agriculture, medicine, sport, and culture. The complete list is in Annex 3 to the VAT Act. A 5% applies to basic food items (such as meat, fruits, vegetables, dairy and bakery products), children's items, hygiene products, and books. Exported goods, international transport services, supply of specific computer hardware to educational institutions, vessels, and air transport are zero rated. Taxi services have flat-rate tax of 4%. Flat-rate farmers supplying agricultural goods to VAT taxable entities are eligible for a 7% refund.<a href="#cite_note-83">[83]</a> <div class="mw-heading mw-heading3"><h3 id="Russia">Russia</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=42" title="Edit section: Russia">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Taxation in Russia</a></div> The VAT rate is 20% with exemptions for some services (for example, medical care). VAT payers include organizations (industrial and financial, state and municipal enterprises, institutions, business partnerships, insurance companies and banks), enterprises with foreign investments, individual entrepreneurs, international associations, and foreign entities with operations in the Russian Federation, non-commercial organizations that conduct commercial activities, and those who move goods across the border of the Customs Union.<a href="#cite_note-84">[84]</a><a href="#cite_note-85">[85]</a><a href="#cite_note-86">[86]</a> <div class="mw-heading mw-heading3"><h3 id="Singapore">Singapore</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=43" title="Edit section: Singapore">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Goods_and_Services_Tax_(Singapore)" title="Goods and Services Tax (Singapore)">Goods and Services Tax (Singapore)</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Goods_and_Services_Tax_(Singapore)&action=edit">edit</a>]</div><div class="excerpt"> <a href="/wiki/Goods_and_Services_Tax_(Singapore)" title="Goods and Services Tax (Singapore)">Goods and Services Tax</a> (GST) in <a href="/wiki/Singapore" title="Singapore">Singapore</a> is a <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services.<a href="#cite_note-87">[87]</a> Export of goods and international services are zero-rated. GST is also absorbed by the government for public healthcare services, such as at public hospitals and polyclinics.</div></div> <div class="mw-heading mw-heading3"><h3 id="Slovakia">Slovakia</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=44" title="Edit section: Slovakia">edit</a>]</div> The standard rate is 20%. A 10% rate primarily applies to essential goods such as (healthy) food, medicine, and books. A 5 % rate covers building renovation.<a href="#cite_note-88">[88]</a> <div class="mw-heading mw-heading3"><h3 id="Spain">Spain</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=45" title="Edit section: Spain">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_Spain#Value_added_tax" title="Taxation in Spain">Taxation in Spain § Value added tax</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Spain&action=edit#Value_added_tax">edit</a>]</div><div class="excerpt"> VAT (IVA in Spanish: impuesto sobre el valor añadido or impuesto sobre el valor agregado) is due on any supply of goods or services sold in Spain. The current normal rate is 21% which applies to all goods which do not qualify for a reduced rate or are exempt. There are two lower rates of 10% and 4%. The 10% rate is payable on most drinks, hotel services, and cultural events. The 4% rate is payable on food, books and medicines.<a href="#cite_note-Taxation_in_Spain_auto-89">[89]</a> An EU directive means that all countries of the <a href="/wiki/European_Union" title="European Union">European Union</a> have VAT. All exempt goods and services are listed below. <ul><li>Education provided by the state</li> <li>Tutoring</li> <li>Sporting services</li> <li>Cultural services</li> <li>Insurance</li> <li>Postal stamps</li> <li>Artists, writers, and composers</li></ul> As of January 1, 2013, new properties are taxed at a reduced rate of 10%. Second-hand properties are not subject to VAT, but a <a href="/wiki/Transfer_tax" title="Transfer tax">transfer tax</a>, known as Impuestos Sobre Transmisiones Patrimoniales or ITP. The tax is levied by the autonomous regional governments and therefore varies by region. The rate varies from 6% to 8%.<a href="#cite_note-Taxation_in_Spain_auto-89">[89]</a></div></div> <div class="mw-heading mw-heading3"><h3 id="South_Africa">South Africa</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=46" title="Edit section: South Africa">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_South_Africa#Value-Added_Tax_(VAT)" title="Taxation in South Africa">Taxation in South Africa § Value-Added Tax (VAT)</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_South_Africa&action=edit#Value-Added_Tax_(VAT)">edit</a>]</div><div class="excerpt"> The VAT component of the tax revenue SARS collected in 2017/18 can be further broken down into Domestic VAT and Imported VAT, as per the table below: <table class="wikitable"> <caption>Breakdown of tax revenues on VAT 2017/18 </caption> <tbody><tr> <th>Type of tax</th> <th>Amounts in Rands</th> <th>Percentage of total </th></tr> <tr> <td>Domestic VAT</td> <td>R 336.2 bn</td> <td>68.8% </td></tr> <tr> <td>Import VAT</td> <td>R 152.8 bn</td> <td>31.2% </td></tr> <tr> <td>VAT Refunds</td> <td>(R 191.0 bn)</td> <td>-39.1% </td></tr> <tr> <td>Total</td> <td>R 298 bn</td> <td>100% </td></tr></tbody></table></div></div> <div class="mw-heading mw-heading3"><h3 id="Switzerland_and_Liechtenstein">Switzerland and Liechtenstein</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=47" title="Edit section: Switzerland and Liechtenstein">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Taxation_in_Switzerland#Value_added_tax" title="Taxation in Switzerland">Taxation in Switzerland § Value added tax</a></div><div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_Switzerland#Value_added_tax" title="Taxation in Switzerland">Taxation in Switzerland § Value added tax</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Switzerland&action=edit#Value_added_tax">edit</a>]</div><div class="excerpt"> The <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> (VAT; Mehrwertsteuer / Taxe sur la valeur ajoutée / Imposta sul valore aggiunto) is one of the Confederation's principal sources of funding. It is levied at a rate of 8.1 percent on most commercial exchanges of goods and services. Certain exchanges are subject to a reduced VAT of 2.6 percent: <ul><li>Foodstuffs (except alcoholic beverages)</li> <li>Cattle, poultry, fish</li> <li>Seeds, living plants, cut flowers</li> <li>Grains</li> <li>Animal feed and fertilizer</li> <li>Medications</li> <li>Newspapers, magazines, books and other printed products without advertising character of the kinds to be stipulated by the Federal Council</li> <li>Services of radio and television companies (exception: the normal rate applies for services of a commercial nature)</li></ul> A special rate of 3.8% is in use in the hotel industry.<a href="#cite_note-90">[90]</a> Yet other exchanges, including those of medical, educational and cultural services, are tax-exempt; as are goods delivered and services provided abroad.<a href="#cite_note-91">[91]</a> The party providing the service or delivering the goods is liable for the payment of the VAT, but the tax is usually passed on to the customer as part of the price.<a href="#cite_note-92">[92]</a> In 2014 total revenue from VAT was nearly CHF 11 <a href="/wiki/Billion" title="Billion">billion</a> (short scale) on CHF 866 billion of taxable sales. In 2013 the revenue and sales were CHF 10.3 billion and 858 billion respectively.<a href="#cite_note-Taxation_in_Switzerland_Steuer-93">[93]</a></div></div> <div class="mw-heading mw-heading3"><h3 id="Taiwan">Taiwan</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=48" title="Edit section: Taiwan">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taxation in Taiwan</a></div> VAT in Taiwan is 5%. It is levied on all goods and services. Exceptions include exports, vessels, aircraft used in international transportation, and deep-sea fishing boats.<a href="#cite_note-94">[94]</a> <div class="mw-heading mw-heading3"><h3 id="Trinidad_and_Tobago">Trinidad and Tobago</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=49" title="Edit section: Trinidad and Tobago">edit</a>]</div> VAT is 12.5%. <div class="mw-heading mw-heading3"><h3 id="Ukraine">Ukraine</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=50" title="Edit section: Ukraine">edit</a>]</div> <div class="excerpt-block"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1066933788"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable dablink excerpt-hat selfref">This section is an excerpt from <a href="/wiki/Taxation_in_Ukraine#Value_added_tax" title="Taxation in Ukraine">Taxation in Ukraine § Value added tax</a>.[<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_Ukraine&action=edit#Value_added_tax">edit</a>]</div><div class="excerpt"> Value added tax is levied on the supply of goods and service in Ukraine and on the import and export of goods and auxiliary services. Supplies to and from Crimea are treated as exports and imports for value added tax purposes. The standard VAT rate is 20% for domestic supplies and imported goods (including auxiliary services). A 7% rate applies to supplies of pharmaceuticals and healthcare products. Exported goods and auxiliary services are zero-rated. For VAT purposes, services that are included in the customs value of imported and exported goods are considered auxiliary services Certain supplies are not subject to VAT, including: issues of securities; insurance services; reorganization of legal entities; transfers and returns of property under operating lease arrangements; currency exchange; and imports and exports with a custom value of less than 150 EUR. VAT-exempt supplies include published periodicals; student notebooks, textbooks, books and certain educational services; certain public transport services; the provision of software products (until January 1. 2023); and the provision of healthcare services by licensed institutions. Registration is required (for residents and non-residents) if value of taxable supplies of goods or services exceeds ₴1 million during any 12-month period. A legal entity may apply for voluntary registration if it has no VATable activities or if the volume of its VATable transactions is less than the registration threshold. Although not specifically provided for in the Tax Code, in practice a nonresident entity must register for Ukrainian VAT purposes via representative office and/or PE in Ukraine.</div></div> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=51" title="Edit section: United Kingdom">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Value-added_tax_in_the_United_Kingdom" title="Value-added tax in the United Kingdom">Value-added tax in the United Kingdom</a></div> The United Kingdom introduced VAT in 1973 after joining the EEC.<a href="#cite_note-icaew-3">[3]</a> The current standard rate for VAT in the United Kingdom since 2011 is 20%. Some goods and services have a reduced rate of 5% or are zero-rated (0%).<a href="#cite_note-95">[95]</a> Others may be exempt. <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=52" title="Edit section: United States">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales taxes in the United States</a></div> In the United States no federal VAT is in effect. Instead, <a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">sales and use taxes are used in most states</a>.<a href="#cite_note-96">[96]</a><a href="#cite_note-97">[97]</a> <a href="/wiki/Puerto_Rico" title="Puerto Rico">Puerto Rico</a> replaced its 6% sales tax with a 10.5% VAT beginning 1 April 2016, leaving in place its 1% municipal sales and use tax. Materials imported for manufacturing are exempt.<a href="#cite_note-98">[98]</a><a href="#cite_note-Forbes:_PR_first_US_VAT-99">[99]</a><a href="#cite_note-BBNA:_PR_first_US_VAT-100">[100]</a> However, two states enacted a form of VAT in lieu of a business income tax. <a href="/wiki/Michigan" title="Michigan">Michigan</a> used a form of VAT known as the "Single Business Tax" (SBT) from 1975 until voter-initiated legislation repealed it, replaced by the Michigan Business Tax in 2008.<a href="#cite_note-101">[101]</a> <a href="/wiki/Hawaii" title="Hawaii">Hawaii</a> has a 4% <a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">General Excise Tax</a> (GET) that is charged on gross business income. Individual counties add a .5% surcharge. Unlike a VAT, rebates are not available, such that items incur the tax each time they are (re)sold.<a href="#cite_note-102">[102]</a> <div class="mw-heading mw-heading4"><h4 id="Discussions_about_a_federal_VAT">Discussions about a federal VAT</h4>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=53" title="Edit section: Discussions about a federal VAT">edit</a>]</div> Former 2020 Democratic presidential candidate <a href="/wiki/Andrew_Yang" title="Andrew Yang">Andrew Yang</a> advocated for a national VAT in order to pay for his <a href="/wiki/Basic_income" class="mw-redirect" title="Basic income">universal basic income</a> proposal. A national subtraction-method VAT, often referred to as a "flat tax", has been repeatedly proposed as a replacement of the corporate income tax.<a href="#cite_note-CRS_2008-10">[10]</a><a href="#cite_note-Cruz_Flat_Tax-11">[11]</a><a href="#cite_note-USCC_VAT_white_paper-12">[12]</a> A <a href="/wiki/Border-adjustment_tax_(United_States)" class="mw-redirect" title="Border-adjustment tax (United States)">border-adjustment tax</a> (BAT) was proposed by the <a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican Party</a> in 2016.<a href="#cite_note-Forbes_BAT_2017_Ellis-103">[103]</a><a href="#cite_note-GOP_Tax_Reform_2016-31">[31]</a>: 27 <a href="#cite_note-Brookings_2017_guide-104">[104]</a> <div class="mw-heading mw-heading3"><h3 id="Vietnam">Vietnam</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=54" title="Edit section: Vietnam">edit</a>]</div> All organizations and individuals producing and trading VAT taxable goods and services pay VAT, regardless of whether they have Vietnam-resident establishments. Vietnam has three VAT rates: 0 percent, 5 percent and 10 percent. 10 percent is the standard rate. A variety of goods and service transactions qualify for VAT exemption.<a href="#cite_note-105">[105]</a> <div class="mw-heading mw-heading2"><h2 id="Tax_rates">Tax rates</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=55" title="Edit section: Tax rates">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Vatratee.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Vatratee.png/220px-Vatratee.png" decoding="async" width="220" height="96" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Vatratee.png/330px-Vatratee.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a6/Vatratee.png/440px-Vatratee.png 2x" data-file-width="1425" data-file-height="625" /></a><figcaption>Standard VAT or sales tax rate</figcaption></figure> <figure class="mw-default-size mw-halign-left" typeof="mw:File/Thumb"><a href="/wiki/File:GDP_per_capita_PPP_vs_VAT_2016.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b7/GDP_per_capita_PPP_vs_VAT_2016.svg/220px-GDP_per_capita_PPP_vs_VAT_2016.svg.png" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b7/GDP_per_capita_PPP_vs_VAT_2016.svg/330px-GDP_per_capita_PPP_vs_VAT_2016.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b7/GDP_per_capita_PPP_vs_VAT_2016.svg/440px-GDP_per_capita_PPP_vs_VAT_2016.svg.png 2x" data-file-width="1513" data-file-height="850" /></a><figcaption><a href="/wiki/Public_finance" title="Public finance">General government</a> revenue, in % of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a>, from VAT. For this data, the <a href="/wiki/Variance" title="Variance">variance</a> of GDP per capita with purchasing power parity (PPP) is explained in 3% by tax revenue.</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></div> <div style="clear:both;" class=""></div> <div class="mw-heading mw-heading2"><h2 id="Examples_by_continent">Examples by continent</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=56" title="Edit section: Examples by continent">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="European_Union_countries">European Union countries</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=57" title="Edit section: European Union countries">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:European_VAT_Tax_Rates.webp" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5d/European_VAT_Tax_Rates.webp/220px-European_VAT_Tax_Rates.webp.png" decoding="async" width="220" height="195" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5d/European_VAT_Tax_Rates.webp/330px-European_VAT_Tax_Rates.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5d/European_VAT_Tax_Rates.webp/440px-European_VAT_Tax_Rates.webp.png 2x" data-file-width="1240" data-file-height="1098" /></a><figcaption>EU VAT Tax Rates</figcaption></figure> <table class="wikitable sortable"> <tbody><tr> <th>Country </th> <th>Standard rate (current) </th> <th>Reduced rate (current) </th> <th class="unsortable">Abbreviation </th> <th class="unsortable">Local name </th></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/23px-Flag_of_Austria.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/35px-Flag_of_Austria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/45px-Flag_of_Austria.svg.png 2x" data-file-width="900" data-file-height="600" /> Austria </td> <td>20%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>10% for rental for the purpose of habitation, food, garbage collection, most transportation, etc. 13% for plants, live animals and animal food, art, wine (if bought directly from the winemaker), etc.<a href="#cite_note-107">[107]</a> </td> <td>MwSt./USt. </td> <td>MehrwertSteuer/UmsatzSteuer </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Belgium_%28civil%29.svg/23px-Flag_of_Belgium_%28civil%29.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Belgium_%28civil%29.svg/35px-Flag_of_Belgium_%28civil%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Belgium_%28civil%29.svg/45px-Flag_of_Belgium_%28civil%29.svg.png 2x" data-file-width="900" data-file-height="600" /> Belgium </td> <td>21%<a href="#cite_note-2016_AGN_VAT_Brochure_-_European_Comparison-108">[108]</a> </td> <td>12% or 6% (for food or live necessary consumables) or 0% in some cases </td> <td>BTW TVA MwSt </td> <td>Belasting over de Toegevoegde Waarde Taxe sur la Valeur Ajoutée MehrwertSteuer </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Bulgaria.svg/23px-Flag_of_Bulgaria.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Bulgaria.svg/35px-Flag_of_Bulgaria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Bulgaria.svg/46px-Flag_of_Bulgaria.svg.png 2x" data-file-width="1000" data-file-height="600" /> Bulgaria </td> <td>20%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>9% (hotels) or 0% </td> <td>ДДС </td> <td>Данък Добавена Cтойност </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Croatia.svg/23px-Flag_of_Croatia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Croatia.svg/35px-Flag_of_Croatia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Croatia.svg/46px-Flag_of_Croatia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Croatia </td> <td>25%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>13% (since 1 January 2014) or 5% (since 1 January 2013) </td> <td>PDV </td> <td>Porez na Dodanu Vrijednost </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/Flag_of_Cyprus.svg/23px-Flag_of_Cyprus.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/Flag_of_Cyprus.svg/35px-Flag_of_Cyprus.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d4/Flag_of_Cyprus.svg/45px-Flag_of_Cyprus.svg.png 2x" data-file-width="1200" data-file-height="800" /> Cyprus </td> <td>19%<a href="#cite_note-AGN_International_agn.org-109">[109]</a> </td> <td>5% (8% for taxi and bus transportation) </td> <td>ΦΠΑ </td> <td>Φόρος Προστιθέμενης Αξίας </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/23px-Flag_of_the_Czech_Republic.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/35px-Flag_of_the_Czech_Republic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/45px-Flag_of_the_Czech_Republic.svg.png 2x" data-file-width="900" data-file-height="600" /> Czech Republic </td> <td>21%<a href="#cite_note-VATlive-106">[106]</a><a href="#cite_note-110">[110]</a> </td> <td>15% (food, public transport) or 10% (medicines, pharmaceuticals, books and baby foodstuffs) </td> <td>DPH </td> <td>Daň z přidané hodnoty </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/20px-Flag_of_Denmark.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/31px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/40px-Flag_of_Denmark.svg.png 2x" data-file-width="512" data-file-height="387" /> Denmark </td> <td>25%<a href="#cite_note-VATlive-106">[106]</a><a href="#cite_note-111">[111]</a> </td> <td>0% </td> <td>Moms </td> <td>Meromsætningsafgift </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/23px-Flag_of_Estonia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/35px-Flag_of_Estonia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/46px-Flag_of_Estonia.svg.png 2x" data-file-width="990" data-file-height="630" /> Estonia </td> <td>22%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>9% </td> <td>Km </td> <td>Käibemaks </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/23px-Flag_of_Finland.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/35px-Flag_of_Finland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/46px-Flag_of_Finland.svg.png 2x" data-file-width="1800" data-file-height="1100" /> Finland </td> <td>25.5%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>14% (groceries, restaurants, medicines, cultural services and events, passenger transport, hotels, books) or 10% (newspapers and magazines ) </td> <td>ALV Moms </td> <td>Arvonlisävero (Finnish) Mervärdesskatt (Swedish) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/23px-Flag_of_France.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/35px-Flag_of_France.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/45px-Flag_of_France.svg.png 2x" data-file-width="900" data-file-height="600" /> France </td> <td>20%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>10% or 5.5% or 2.1% </td> <td>TVA </td> <td>Taxe sur la Valeur Ajoutée </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/b/ba/Flag_of_Germany.svg/23px-Flag_of_Germany.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/b/ba/Flag_of_Germany.svg/35px-Flag_of_Germany.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/b/ba/Flag_of_Germany.svg/46px-Flag_of_Germany.svg.png 2x" data-file-width="1000" data-file-height="600" /> Germany </td> <td>19% (<a href="/wiki/Heligoland" title="Heligoland">Heligoland</a> 0%)<a href="#cite_note-VATlive-106">[106]</a><a href="#cite_note-112">[112]</a> </td> <td>7%[<a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed">citation needed</a>] for foodstuffs (except luxury-), books, flowers etc., 0% for postage stamps. (Heligoland always 0%) </td> <td>MwSt./USt. </td> <td>MehrwertSteuer/UmsatzSteuer </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/23px-Flag_of_Greece.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/35px-Flag_of_Greece.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/45px-Flag_of_Greece.svg.png 2x" data-file-width="600" data-file-height="400" /> Greece </td> <td>24%<a href="#cite_note-VATlive-106">[106]</a><a href="#cite_note-113">[113]</a> (16% on Aegean islands) </td> <td>13% (6.5% for hotels, books and pharmaceutical products) (8% and 4% on Aegean islands) </td> <td>ΦΠΑ </td> <td>Φόρος Προστιθέμενης Αξίας </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/23px-Flag_of_Hungary.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/35px-Flag_of_Hungary.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/46px-Flag_of_Hungary.svg.png 2x" data-file-width="1200" data-file-height="600" /> Hungary </td> <td>27%<a href="#cite_note-114">[114]</a> </td> <td>18% (milk and dairy products, cereal products, hotels, tickets to outdoor music events) or 5% (pharmaceutical products, medical equipment, books and periodicals, some meat products, district heating, heating based on renewable sources, live music performance under certain circumstances) or 0% (postal services, medical services, mother's milk, etc.)<a href="#cite_note-115">[115]</a> </td> <td>áfa </td> <td>Általános Forgalmi Adó </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/23px-Flag_of_Ireland.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/35px-Flag_of_Ireland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/46px-Flag_of_Ireland.svg.png 2x" data-file-width="1200" data-file-height="600" /> Ireland </td> <td>23%<a href="#cite_note-VATlive-106">[106]</a><a href="#cite_note-116">[116]</a> </td> <td>13.5% or 9.0% or 4.8% or 0% </td> <td>CBl VAT </td> <td>Cáin Bhreisluacha (Irish) Value Added Tax (English) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/23px-Flag_of_Italy.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/35px-Flag_of_Italy.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/45px-Flag_of_Italy.svg.png 2x" data-file-width="1500" data-file-height="1000" /> Italy </td> <td>22%<a href="#cite_note-VATlive-106">[106]</a> (<a href="/wiki/Livigno" title="Livigno">Livigno</a> 0%)<a href="#cite_note-VATlive-106">[106]</a> </td> <td>10% (hotels, bars, restaurants and other tourism products, certain foodstuffs, plant protection products and special works of building restoration, home-use utilities: electricity, gas used for cooking and water) or 4% (e.g. grocery staples, daily or periodical press and books, works for the elimination of architectural barriers, some kinds of seeds, fertilizers) </td> <td>IVA </td> <td>Imposta sul Valore Aggiunto </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/23px-Flag_of_Latvia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/35px-Flag_of_Latvia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/46px-Flag_of_Latvia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Latvia </td> <td>21%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>12% or 0% </td> <td>PVN </td> <td>Pievienotās Vērtības Nodoklis </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Lithuania.svg/23px-Flag_of_Lithuania.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Lithuania.svg/35px-Flag_of_Lithuania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Lithuania.svg/46px-Flag_of_Lithuania.svg.png 2x" data-file-width="1000" data-file-height="600" /> Lithuania </td> <td>21%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>9% or 5% </td> <td>PVM </td> <td>Pridėtinės Vertės Mokestis </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/23px-Flag_of_Luxembourg.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/35px-Flag_of_Luxembourg.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/46px-Flag_of_Luxembourg.svg.png 2x" data-file-width="512" data-file-height="307" /> Luxembourg </td> <td>17%<a href="#cite_note-aed.public.lu-117">[117]</a> </td> <td>14% on certain wines, 8% on public utilities, or 3% on books and press, food (including restaurant meals), children's clothing, hotel stays, and public transit<a href="#cite_note-aed.public.lu-117">[117]</a> </td> <td>TVA MwSt./USt MS </td> <td>Taxe sur la Valeur Ajoutée Mehrwertsteuer/Umsatzsteuer Méiwäert Steier </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/23px-Flag_of_Malta.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/35px-Flag_of_Malta.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/45px-Flag_of_Malta.svg.png 2x" data-file-width="900" data-file-height="600" /> Malta </td> <td>18%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>7% or 5% or 0% </td> <td>TVM VAT </td> <td>Taxxa tal-Valur Miżjud Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/23px-Flag_of_the_Netherlands.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/35px-Flag_of_the_Netherlands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/45px-Flag_of_the_Netherlands.svg.png 2x" data-file-width="900" data-file-height="600" /> Netherlands </td> <td>21%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>9% for special categories of products and services like food, medicine and art. 0% for products and services that are already taxed in other countries or systems, for excise goods, and for fish. </td> <td>BTW/Ob </td> <td>Belasting over de Toegevoegde Waarde/ Omzetbelasting/ Voorbelasting </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/23px-Flag_of_Poland.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/35px-Flag_of_Poland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/46px-Flag_of_Poland.svg.png 2x" data-file-width="1280" data-file-height="800" /> Poland </td> <td>23%<a href="#cite_note-AGN_International_agn.org-109">[109]</a><a href="#cite_note-118">[118]</a> </td> <td>8% or 5% or 0% </td> <td>PTU </td> <td>Podatek od Towarów i Usług </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/23px-Flag_of_Portugal.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/35px-Flag_of_Portugal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/45px-Flag_of_Portugal.svg.png 2x" data-file-width="600" data-file-height="400" /> Portugal </td> <td>23%<a href="#cite_note-:1-119">[119]</a><a href="#cite_note-:2-120">[120]</a> 22% in <a href="/wiki/Madeira" title="Madeira">Madeira</a> and 18% in <a href="/wiki/Azores" title="Azores">Azores</a><a href="#cite_note-:1-119">[119]</a><a href="#cite_note-:2-120">[120]</a> </td> <td>13% for processed food, provision of services, and others such as oil and diesel, climate action focused goods and musical instruments and 6% for food products, agricultural services, and other deemed essential products such as farmaceutical products and public transport<a href="#cite_note-121">[121]</a> 12% or 5% in Madeira and 9% or 4% in Azores<a href="#cite_note-:1-119">[119]</a><a href="#cite_note-:2-120">[120]</a> </td> <td>IVA </td> <td>Imposto sobre o Valor Acrescentado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Romania.svg/23px-Flag_of_Romania.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Romania.svg/35px-Flag_of_Romania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Romania.svg/45px-Flag_of_Romania.svg.png 2x" data-file-width="600" data-file-height="400" /> Romania </td> <td>19%<a href="#cite_note-122">[122]</a> </td> <td>9% (food and non-alcoholic drinks) or 5% (buyers of new homes under special conditions) </td> <td>TVA </td> <td>Taxa pe Valoarea Adăugată </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/23px-Flag_of_Slovakia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/35px-Flag_of_Slovakia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/45px-Flag_of_Slovakia.svg.png 2x" data-file-width="900" data-file-height="600" /> Slovakia </td> <td>20%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>10% </td> <td>DPH </td> <td>Daň z Pridanej Hodnoty </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f0/Flag_of_Slovenia.svg/23px-Flag_of_Slovenia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f0/Flag_of_Slovenia.svg/35px-Flag_of_Slovenia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f0/Flag_of_Slovenia.svg/46px-Flag_of_Slovenia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Slovenia </td> <td>22%<a href="#cite_note-123">[123]</a> </td> <td>9.5% </td> <td>DDV </td> <td>Davek na Dodano Vrednost </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/23px-Flag_of_Spain.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/35px-Flag_of_Spain.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/45px-Flag_of_Spain.svg.png 2x" data-file-width="750" data-file-height="500" /> Spain </td> <td>21%<a href="#cite_note-VATlive-106">[106]</a> 7% in <a href="/wiki/Canary_Islands" title="Canary Islands">Canary Islands</a> (not part of <a href="/wiki/European_Union_VAT_area" class="mw-redirect" title="European Union VAT area">EU VAT area</a>) </td> <td>10% (10% from 1 September 2012<a href="#cite_note-ESP_sep_2012-124">[124]</a>) or 4%<a href="#cite_note-VATlive-106">[106]</a><a href="#cite_note-125">[125]</a> 3% or 0% in Canary Islands </td> <td>IVA IGIC </td> <td>Impuesto sobre el Valor Añadido Impuesto General Indirecto Canario </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/23px-Flag_of_Sweden.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/35px-Flag_of_Sweden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/46px-Flag_of_Sweden.svg.png 2x" data-file-width="1600" data-file-height="1000" /> Sweden </td> <td>25%<a href="#cite_note-VATlive-106">[106]</a> </td> <td>12% (e.g. food, hotels and restaurants), 6% (e.g. books, passenger transport, cultural events and activities), 0% (e.g. insurance, financial services, health care, dental care, prescription drugs, immovable property)<a href="#cite_note-126">[126]</a><a href="#cite_note-127">[127]</a> </td> <td>MOMS </td> <td>Mervärdes- och OMSättningsskatt </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Non-European_Union_countries">Non-European Union countries</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=58" title="Edit section: Non-European Union countries">edit</a>]</div> <table class="wikitable sortable"> <tbody><tr> <th>Country </th> <th>Standard rate (current) </th> <th>Reduced rate (current) </th> <th class="unsortable">Local name </th></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Flag_of_Albania.svg/21px-Flag_of_Albania.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Flag_of_Albania.svg/32px-Flag_of_Albania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/36/Flag_of_Albania.svg/42px-Flag_of_Albania.svg.png 2x" data-file-width="700" data-file-height="500" /> Albania<a href="#cite_note-128">[128]</a> </td> <td>20% </td> <td>6% (accommodation services) or 0% (postal, medical, dental and welfare services) </td> <td>TVSH = Tatimi mbi Vlerën e Shtuar </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Algeria.svg/23px-Flag_of_Algeria.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Algeria.svg/35px-Flag_of_Algeria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Algeria.svg/45px-Flag_of_Algeria.svg.png 2x" data-file-width="900" data-file-height="600" /> Algeria </td> <td>19% </td> <td>The reduced VAT rate in Algeria is currently 9%. It applies to basic goods and services such as food, medicine, and transportation. </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Andorra.svg/22px-Flag_of_Andorra.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Andorra.svg/33px-Flag_of_Andorra.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Andorra.svg/43px-Flag_of_Andorra.svg.png 2x" data-file-width="1000" data-file-height="700" /> Andorra<a href="#cite_note-129">[129]</a> </td> <td>4.5% </td> <td>1% </td> <td>IGI = Impost General Indirecte </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/Flag_of_Angola.svg/23px-Flag_of_Angola.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/Flag_of_Angola.svg/35px-Flag_of_Angola.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9d/Flag_of_Angola.svg/45px-Flag_of_Angola.svg.png 2x" data-file-width="900" data-file-height="600" /> Angola<a href="#cite_note-130">[130]</a> </td> <td>14% </td> <td>5% which applies to the import and supply of certain goods (products of the Basic Basket listed in Annex I of the VAT Code and agricultural inputs) </td> <td>IVA = Imposto Sobre o Valor Acrescentado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/89/Flag_of_Antigua_and_Barbuda.svg/23px-Flag_of_Antigua_and_Barbuda.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/89/Flag_of_Antigua_and_Barbuda.svg/35px-Flag_of_Antigua_and_Barbuda.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/89/Flag_of_Antigua_and_Barbuda.svg/45px-Flag_of_Antigua_and_Barbuda.svg.png 2x" data-file-width="900" data-file-height="600" /> Antigua and Barbuda </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/23px-Flag_of_Argentina.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/35px-Flag_of_Argentina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/46px-Flag_of_Argentina.svg.png 2x" data-file-width="800" data-file-height="500" /> Argentina </td> <td>21% </td> <td>10.5% or 0% </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2f/Flag_of_Armenia.svg/23px-Flag_of_Armenia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2f/Flag_of_Armenia.svg/35px-Flag_of_Armenia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2f/Flag_of_Armenia.svg/46px-Flag_of_Armenia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Armenia </td> <td>20% </td> <td>0% </td> <td>AAH = Avelacvats Arzheqi Hark ԱԱՀ = Ավելացված արժեքի հարկ </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/23px-Flag_of_Australia_%28converted%29.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/35px-Flag_of_Australia_%28converted%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/46px-Flag_of_Australia_%28converted%29.svg.png 2x" data-file-width="512" data-file-height="256" /> Australia </td> <td>10% </td> <td>0% fresh food, medical services, medicines and medical devices, education services, childcare, water and sewerage, government taxes & permits and many government charges, precious metals, second-hand goods and many other types of goods. Rebates for exported goods and GST taxed business inputs are also available </td> <td>GST = <a href="/wiki/Goods_and_Services_Tax_(Australia)" class="mw-redirect" title="Goods and Services Tax (Australia)">Goods and Services Tax</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Flag_of_Azerbaijan.svg/23px-Flag_of_Azerbaijan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Flag_of_Azerbaijan.svg/35px-Flag_of_Azerbaijan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Flag_of_Azerbaijan.svg/46px-Flag_of_Azerbaijan.svg.png 2x" data-file-width="1200" data-file-height="600" /> Azerbaijan </td> <td>18% </td> <td>10.5% or 0% </td> <td>ƏDV = Əlavə dəyər vergisi </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/93/Flag_of_the_Bahamas.svg/23px-Flag_of_the_Bahamas.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/93/Flag_of_the_Bahamas.svg/35px-Flag_of_the_Bahamas.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/93/Flag_of_the_Bahamas.svg/46px-Flag_of_the_Bahamas.svg.png 2x" data-file-width="1200" data-file-height="600" /> Bahamas<a href="#cite_note-131">[131]</a><a href="#cite_note-132">[132]</a> </td> <td>12% </td> <td>12% or 0% (including but not limited to exports of goods or services, services to a foreign going vessel providing international commercial services, consumable goods for commercially scheduled foreign going vessels/aircraft, copyright, etc.) </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2c/Flag_of_Bahrain.svg/23px-Flag_of_Bahrain.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2c/Flag_of_Bahrain.svg/35px-Flag_of_Bahrain.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2c/Flag_of_Bahrain.svg/46px-Flag_of_Bahrain.svg.png 2x" data-file-width="1000" data-file-height="600" /> Bahrain </td> <td>10% </td> <td>0% (pharmacies and medical services, road transport, education service, Oil and gas derivatives, Vegetables and fruits, National exports) </td> <td>(VAT) ضريبة القيمة المضافة </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f9/Flag_of_Bangladesh.svg/23px-Flag_of_Bangladesh.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f9/Flag_of_Bangladesh.svg/35px-Flag_of_Bangladesh.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f9/Flag_of_Bangladesh.svg/46px-Flag_of_Bangladesh.svg.png 2x" data-file-width="512" data-file-height="307" /> Bangladesh </td> <td>15% </td> <td>4% for supplier, 4.5% for ITES, 5% for electricity, 5.5% for construction firm, etc. </td> <td>Musok = Mullo songzojon kor মূসক = "মূল্য সংযোজন কর" </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ef/Flag_of_Barbados.svg/23px-Flag_of_Barbados.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ef/Flag_of_Barbados.svg/35px-Flag_of_Barbados.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ef/Flag_of_Barbados.svg/45px-Flag_of_Barbados.svg.png 2x" data-file-width="1500" data-file-height="1000" /> Barbados </td> <td>17.5% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/85/Flag_of_Belarus.svg/23px-Flag_of_Belarus.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/85/Flag_of_Belarus.svg/35px-Flag_of_Belarus.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/85/Flag_of_Belarus.svg/46px-Flag_of_Belarus.svg.png 2x" data-file-width="1200" data-file-height="600" /> Belarus </td> <td>20% </td> <td>10% or 0.5% </td> <td>ПДВ = Падатак на дададзеную вартасьць </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Flag_of_Belize.svg/23px-Flag_of_Belize.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Flag_of_Belize.svg/35px-Flag_of_Belize.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Flag_of_Belize.svg/46px-Flag_of_Belize.svg.png 2x" data-file-width="1000" data-file-height="600" /> Belize </td> <td>12.5% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Benin.svg/23px-Flag_of_Benin.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Benin.svg/35px-Flag_of_Benin.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Benin.svg/45px-Flag_of_Benin.svg.png 2x" data-file-width="900" data-file-height="600" /> Benin </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/22px-Flag_of_Bolivia.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/34px-Flag_of_Bolivia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/44px-Flag_of_Bolivia.svg.png 2x" data-file-width="1100" data-file-height="750" /> Bolivia </td> <td>13% </td> <td> </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bosnia_and_Herzegovina.svg/23px-Flag_of_Bosnia_and_Herzegovina.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bosnia_and_Herzegovina.svg/35px-Flag_of_Bosnia_and_Herzegovina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bosnia_and_Herzegovina.svg/46px-Flag_of_Bosnia_and_Herzegovina.svg.png 2x" data-file-width="800" data-file-height="400" /> Bosnia and Herzegovina </td> <td>17% </td> <td> </td> <td>PDV = Porez na dodanu vrijednost </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Botswana.svg/23px-Flag_of_Botswana.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Botswana.svg/35px-Flag_of_Botswana.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Botswana.svg/45px-Flag_of_Botswana.svg.png 2x" data-file-width="1200" data-file-height="800" /> Botswana </td> <td>14%<a href="#cite_note-133">[133]</a> </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/22px-Flag_of_Brazil.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/33px-Flag_of_Brazil.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/43px-Flag_of_Brazil.svg.png 2x" data-file-width="1000" data-file-height="700" /> Brazil </td> <td>20% (IPI) + 19% (ICMS) average + 3% (ISS) average </td> <td>0% </td> <td>*IPI – 20% = Imposto sobre produtos industrializados (Tax over industrialized products) – Federal Tax ICMS – 17 to 25% = Imposto sobre circulação e serviços (tax over commercialization and services) – State Tax ISS – 2 to 5% = Imposto sobre serviço de qualquer natureza (tax over any service) – City tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Burkina_Faso.svg/23px-Flag_of_Burkina_Faso.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Burkina_Faso.svg/35px-Flag_of_Burkina_Faso.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Burkina_Faso.svg/45px-Flag_of_Burkina_Faso.svg.png 2x" data-file-width="900" data-file-height="600" /> Burkina Faso </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Flag_of_Burundi.svg/23px-Flag_of_Burundi.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Flag_of_Burundi.svg/35px-Flag_of_Burundi.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/50/Flag_of_Burundi.svg/46px-Flag_of_Burundi.svg.png 2x" data-file-width="1000" data-file-height="600" /> Burundi </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_Cambodia.svg/23px-Flag_of_Cambodia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_Cambodia.svg/35px-Flag_of_Cambodia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_Cambodia.svg/46px-Flag_of_Cambodia.svg.png 2x" data-file-width="1000" data-file-height="640" /> Cambodia </td> <td>10% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4f/Flag_of_Cameroon.svg/23px-Flag_of_Cameroon.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4f/Flag_of_Cameroon.svg/35px-Flag_of_Cameroon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4f/Flag_of_Cameroon.svg/45px-Flag_of_Cameroon.svg.png 2x" data-file-width="900" data-file-height="600" /> Cameroon </td> <td>19.25% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/23px-Flag_of_Canada_%28Pantone%29.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/35px-Flag_of_Canada_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/46px-Flag_of_Canada_%28Pantone%29.svg.png 2x" data-file-width="1200" data-file-height="600" /> Canada </td> <td>5% GST + 0–9.975% PST or 13-15% HST depending on province. </td> <td>0% <a href="#cite_note-fn2-134">[a]</a> on GST or HST for Prescription drugs, medical devices, basic groceries, agricultural/fishing products, exported or foreign goods, services and travel. Other exemptions exist for PSTs and vary by province. </td> <td>GST = <a href="/wiki/Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">Goods and Services Tax</a> TPS = Taxe sur les produits et services HST<a href="#cite_note-fn1-135">[b]</a> = <a href="/wiki/Sales_taxes_in_Canada#Provincial_sales_taxes" title="Sales taxes in Canada">Harmonized Sales Tax</a> PST = <a href="/wiki/Sales_taxes_in_Canada#Provincial_sales_taxes" title="Sales taxes in Canada">Provincial Sales Tax</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Cape_Verde.svg/23px-Flag_of_Cape_Verde.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Cape_Verde.svg/35px-Flag_of_Cape_Verde.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Cape_Verde.svg/46px-Flag_of_Cape_Verde.svg.png 2x" data-file-width="1020" data-file-height="600" /> Cape Verde </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Flag_of_the_Central_African_Republic.svg/23px-Flag_of_the_Central_African_Republic.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Flag_of_the_Central_African_Republic.svg/35px-Flag_of_the_Central_African_Republic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Flag_of_the_Central_African_Republic.svg/45px-Flag_of_the_Central_African_Republic.svg.png 2x" data-file-width="900" data-file-height="600" /> Central African Republic </td> <td>19% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4b/Flag_of_Chad.svg/23px-Flag_of_Chad.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4b/Flag_of_Chad.svg/35px-Flag_of_Chad.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4b/Flag_of_Chad.svg/45px-Flag_of_Chad.svg.png 2x" data-file-width="900" data-file-height="600" /> Chad </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/78/Flag_of_Chile.svg/23px-Flag_of_Chile.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/78/Flag_of_Chile.svg/35px-Flag_of_Chile.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/78/Flag_of_Chile.svg/45px-Flag_of_Chile.svg.png 2x" data-file-width="900" data-file-height="600" /> Chile </td> <td>19% </td> <td> </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/23px-Flag_of_the_People%27s_Republic_of_China.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/35px-Flag_of_the_People%27s_Republic_of_China.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/45px-Flag_of_the_People%27s_Republic_of_China.svg.png 2x" data-file-width="900" data-file-height="600" /> China<a href="#cite_note-fn3-136">[c]</a> </td> <td>13% </td> <td>9% for foods, printed matter, and households fuels; 6% for service; or 3% for non-VAT </td> <td>增值税 (zēng zhí shuì) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/21/Flag_of_Colombia.svg/23px-Flag_of_Colombia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/21/Flag_of_Colombia.svg/35px-Flag_of_Colombia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/21/Flag_of_Colombia.svg/45px-Flag_of_Colombia.svg.png 2x" data-file-width="900" data-file-height="600" /> Colombia </td> <td>19% </td> <td> </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Flag_of_Costa_Rica.svg/23px-Flag_of_Costa_Rica.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Flag_of_Costa_Rica.svg/35px-Flag_of_Costa_Rica.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Flag_of_Costa_Rica.svg/46px-Flag_of_Costa_Rica.svg.png 2x" data-file-width="1000" data-file-height="600" /> Costa Rica </td> <td>13% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Flag_of_the_Democratic_Republic_of_the_Congo.svg/20px-Flag_of_the_Democratic_Republic_of_the_Congo.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Flag_of_the_Democratic_Republic_of_the_Congo.svg/31px-Flag_of_the_Democratic_Republic_of_the_Congo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6f/Flag_of_the_Democratic_Republic_of_the_Congo.svg/40px-Flag_of_the_Democratic_Republic_of_the_Congo.svg.png 2x" data-file-width="800" data-file-height="600" /> Democratic Republic of the Congo </td> <td>16% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c4/Flag_of_Dominica.svg/23px-Flag_of_Dominica.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c4/Flag_of_Dominica.svg/35px-Flag_of_Dominica.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c4/Flag_of_Dominica.svg/46px-Flag_of_Dominica.svg.png 2x" data-file-width="1200" data-file-height="600" /> Dominica </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_the_Dominican_Republic.svg/23px-Flag_of_the_Dominican_Republic.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_the_Dominican_Republic.svg/35px-Flag_of_the_Dominican_Republic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_the_Dominican_Republic.svg/45px-Flag_of_the_Dominican_Republic.svg.png 2x" data-file-width="900" data-file-height="600" /> Dominican Republic </td> <td>18% </td> <td>12% or 0% </td> <td>ITBIS = Impuesto sobre Transferencia de Bienes Industrializados y Servicios </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e8/Flag_of_Ecuador.svg/23px-Flag_of_Ecuador.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e8/Flag_of_Ecuador.svg/35px-Flag_of_Ecuador.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e8/Flag_of_Ecuador.svg/45px-Flag_of_Ecuador.svg.png 2x" data-file-width="1440" data-file-height="960" /> Ecuador </td> <td>12% </td> <td>0% </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Egypt.svg/23px-Flag_of_Egypt.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Egypt.svg/35px-Flag_of_Egypt.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Egypt.svg/45px-Flag_of_Egypt.svg.png 2x" data-file-width="900" data-file-height="600" /> Egypt </td> <td>14% (15% on communication services) </td> <td> </td> <td>VAT = Value Added Tax (الضريبة على القيمة المضافة) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/34/Flag_of_El_Salvador.svg/23px-Flag_of_El_Salvador.svg.png" decoding="async" width="23" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/34/Flag_of_El_Salvador.svg/35px-Flag_of_El_Salvador.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/34/Flag_of_El_Salvador.svg/46px-Flag_of_El_Salvador.svg.png 2x" data-file-width="1005" data-file-height="567" /> El Salvador </td> <td>13% </td> <td> </td> <td>IVA = Impuesto al Valor Agregado o "Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios" </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Equatorial_Guinea.svg/23px-Flag_of_Equatorial_Guinea.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Equatorial_Guinea.svg/35px-Flag_of_Equatorial_Guinea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Equatorial_Guinea.svg/45px-Flag_of_Equatorial_Guinea.svg.png 2x" data-file-width="1200" data-file-height="800" /> Equatorial Guinea </td> <td>15% </td> <td> </td> <td>IVA = Impuesto sobre el Valor Añadido </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fb/Flag_of_Eswatini.svg/23px-Flag_of_Eswatini.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fb/Flag_of_Eswatini.svg/35px-Flag_of_Eswatini.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fb/Flag_of_Eswatini.svg/45px-Flag_of_Eswatini.svg.png 2x" data-file-width="900" data-file-height="600" /> Eswatini<a href="#cite_note-137">[134]</a> </td> <td>15% </td> <td> </td> <td> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/71/Flag_of_Ethiopia.svg/23px-Flag_of_Ethiopia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/71/Flag_of_Ethiopia.svg/35px-Flag_of_Ethiopia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/71/Flag_of_Ethiopia.svg/46px-Flag_of_Ethiopia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Ethiopia </td> <td>15% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/21px-Flag_of_the_Faroe_Islands.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/32px-Flag_of_the_Faroe_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/41px-Flag_of_the_Faroe_Islands.svg.png 2x" data-file-width="1100" data-file-height="800" /> Faroe Islands </td> <td>25% </td> <td> </td> <td>MVG = Meirvirðisgjald </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Fiji.svg/23px-Flag_of_Fiji.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Fiji.svg/35px-Flag_of_Fiji.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Fiji.svg/46px-Flag_of_Fiji.svg.png 2x" data-file-width="1200" data-file-height="600" /> Fiji </td> <td>15% </td> <td>0% </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/04/Flag_of_Gabon.svg/20px-Flag_of_Gabon.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/04/Flag_of_Gabon.svg/31px-Flag_of_Gabon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/04/Flag_of_Gabon.svg/40px-Flag_of_Gabon.svg.png 2x" data-file-width="1000" data-file-height="750" /> Gabon </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_The_Gambia.svg/23px-Flag_of_The_Gambia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_The_Gambia.svg/35px-Flag_of_The_Gambia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_The_Gambia.svg/45px-Flag_of_The_Gambia.svg.png 2x" data-file-width="900" data-file-height="600" /> Gambia<a href="#cite_note-138">[135]</a> </td> <td>15% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Georgia.svg/23px-Flag_of_Georgia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Georgia.svg/35px-Flag_of_Georgia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Georgia.svg/45px-Flag_of_Georgia.svg.png 2x" data-file-width="900" data-file-height="600" /> Georgia </td> <td>18% </td> <td>0% </td> <td>DGhG = Damatebuli Ghirebulebis gadasakhadi დღგ = დამატებული ღირებულების გადასახადი </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Ghana.svg/23px-Flag_of_Ghana.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Ghana.svg/35px-Flag_of_Ghana.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Ghana.svg/45px-Flag_of_Ghana.svg.png 2x" data-file-width="900" data-file-height="600" /> Ghana </td> <td>15% </td> <td> </td> <td>VAT = Value Added Tax plus National Health Insurance Levy (NHIL; 2.5%) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Grenada.svg/23px-Flag_of_Grenada.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Grenada.svg/35px-Flag_of_Grenada.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Grenada.svg/46px-Flag_of_Grenada.svg.png 2x" data-file-width="1000" data-file-height="600" /> Grenada </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ec/Flag_of_Guatemala.svg/23px-Flag_of_Guatemala.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ec/Flag_of_Guatemala.svg/35px-Flag_of_Guatemala.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ec/Flag_of_Guatemala.svg/46px-Flag_of_Guatemala.svg.png 2x" data-file-width="960" data-file-height="600" /> Guatemala </td> <td>12% </td> <td> </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_Guinea.svg/23px-Flag_of_Guinea.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_Guinea.svg/35px-Flag_of_Guinea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_Guinea.svg/45px-Flag_of_Guinea.svg.png 2x" data-file-width="900" data-file-height="600" /> Guinea </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Guinea-Bissau.svg/23px-Flag_of_Guinea-Bissau.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Guinea-Bissau.svg/35px-Flag_of_Guinea-Bissau.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Guinea-Bissau.svg/46px-Flag_of_Guinea-Bissau.svg.png 2x" data-file-width="1200" data-file-height="600" /> Guinea-Bissau </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_Guyana.svg/23px-Flag_of_Guyana.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_Guyana.svg/35px-Flag_of_Guyana.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_Guyana.svg/46px-Flag_of_Guyana.svg.png 2x" data-file-width="1000" data-file-height="600" /> Guyana </td> <td>16% </td> <td>0% </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/56/Flag_of_Haiti.svg/23px-Flag_of_Haiti.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/56/Flag_of_Haiti.svg/35px-Flag_of_Haiti.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/56/Flag_of_Haiti.svg/46px-Flag_of_Haiti.svg.png 2x" data-file-width="1000" data-file-height="600" /> Haiti </td> <td>10% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/82/Flag_of_Honduras.svg/23px-Flag_of_Honduras.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/82/Flag_of_Honduras.svg/35px-Flag_of_Honduras.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/82/Flag_of_Honduras.svg/46px-Flag_of_Honduras.svg.png 2x" data-file-width="1200" data-file-height="600" /> Honduras </td> <td>15% (4% additional on tourism tax)<a href="#cite_note-139">[136]</a> </td> <td> </td> <td>ISV = Impuesto Sobre Ventas </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/21px-Flag_of_Iceland.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/32px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/42px-Flag_of_Iceland.svg.png 2x" data-file-width="1250" data-file-height="900" /> Iceland </td> <td>24% </td> <td>11%<a href="#cite_note-fn4-140">[d]</a> </td> <td><a href="https://en.wiktionary.org/wiki/VSK#Icelandic" class="extiw" title="wikt:VSK">VSK</a>, <a href="https://en.wiktionary.org/wiki/VASK#Icelandic" class="extiw" title="wikt:VASK">VASK</a> = <a href="https://en.wiktionary.org/wiki/vir%C3%B0isaukaskattur#Icelandic" class="extiw" title="wikt:virðisaukaskattur">Virðisaukaskattur</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/23px-Flag_of_India.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/35px-Flag_of_India.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/45px-Flag_of_India.svg.png 2x" data-file-width="900" data-file-height="600" /> India<a href="#cite_note-fn5-141">[e]</a><a href="#cite_note-142">[137]</a> </td> <td>18% </td> <td>5% </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/23px-Flag_of_Indonesia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/35px-Flag_of_Indonesia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/45px-Flag_of_Indonesia.svg.png 2x" data-file-width="900" data-file-height="600" /> Indonesia</ref><a href="#cite_note-143">[138]</a> </td> <td>12% </td> <td>12%, 0% for primary groceries, medical services, financial services, education and also insurance </td> <td>PPN = Pajak Pertambahan Nilai </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ca/Flag_of_Iran.svg/23px-Flag_of_Iran.svg.png" decoding="async" width="23" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ca/Flag_of_Iran.svg/35px-Flag_of_Iran.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ca/Flag_of_Iran.svg/46px-Flag_of_Iran.svg.png 2x" data-file-width="630" data-file-height="360" /> Iran </td> <td>9% </td> <td> </td> <td>VAT = Value Added Tax (مالیات بر ارزش افزوده) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_the_Isle_of_Man.svg/23px-Flag_of_the_Isle_of_Man.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_the_Isle_of_Man.svg/35px-Flag_of_the_Isle_of_Man.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_the_Isle_of_Man.svg/46px-Flag_of_the_Isle_of_Man.svg.png 2x" data-file-width="600" data-file-height="300" /> Isle of Man </td> <td>20% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/Flag_of_Israel.svg/21px-Flag_of_Israel.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/Flag_of_Israel.svg/32px-Flag_of_Israel.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d4/Flag_of_Israel.svg/41px-Flag_of_Israel.svg.png 2x" data-file-width="1100" data-file-height="800" /> Israel<a href="#cite_note-fn6-145">[f]</a> </td> <td>17%<a href="#cite_note-fn7-146">[g]</a> (0% in <a href="/wiki/Eilat" title="Eilat">Eilat</a>) </td> <td>0% (fruits and vegetables, tourism services for foreign citizens, intellectual property, diamonds, flights and apartments renting) </td> <td>Ma'am = מס ערך מוסף, מע"מ </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_C%C3%B4te_d%27Ivoire.svg/23px-Flag_of_C%C3%B4te_d%27Ivoire.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_C%C3%B4te_d%27Ivoire.svg/35px-Flag_of_C%C3%B4te_d%27Ivoire.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_C%C3%B4te_d%27Ivoire.svg/45px-Flag_of_C%C3%B4te_d%27Ivoire.svg.png 2x" data-file-width="900" data-file-height="600" /> Ivory Coast </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Jamaica.svg/23px-Flag_of_Jamaica.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Jamaica.svg/35px-Flag_of_Jamaica.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Jamaica.svg/46px-Flag_of_Jamaica.svg.png 2x" data-file-width="1200" data-file-height="600" /> Jamaica<a href="#cite_note-147">[140]</a> </td> <td>15% </td> <td> </td> <td>GCT = General Consumption Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/23px-Flag_of_Japan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/35px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/45px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /> Japan </td> <td>10% </td> <td>8% (groceries, Subscription newspaper) </td> <td>shōhizei (消費税) ("consumption tax") </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Flag_of_Jersey.svg/23px-Flag_of_Jersey.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Flag_of_Jersey.svg/35px-Flag_of_Jersey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Flag_of_Jersey.svg/46px-Flag_of_Jersey.svg.png 2x" data-file-width="1000" data-file-height="600" /> Jersey<a href="#cite_note-fn8-148">[h]</a> </td> <td>5% </td> <td>0% </td> <td>GST = Goods and Services Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Flag_of_Jordan.svg/23px-Flag_of_Jordan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Flag_of_Jordan.svg/35px-Flag_of_Jordan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Flag_of_Jordan.svg/46px-Flag_of_Jordan.svg.png 2x" data-file-width="1200" data-file-height="600" /> Jordan </td> <td>16% </td> <td> </td> <td>GST = Goods and Sales Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kazakhstan.svg/23px-Flag_of_Kazakhstan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kazakhstan.svg/35px-Flag_of_Kazakhstan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kazakhstan.svg/46px-Flag_of_Kazakhstan.svg.png 2x" data-file-width="1000" data-file-height="500" /> Kazakhstan </td> <td>12% </td> <td> </td> <td>ҚCҚ = Қосылған құнға салынатын салық (Kazakh) VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Kenya.svg/23px-Flag_of_Kenya.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Kenya.svg/35px-Flag_of_Kenya.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Kenya.svg/45px-Flag_of_Kenya.svg.png 2x" data-file-width="900" data-file-height="600" /> Kenya </td> <td>16% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Flag_of_Kyrgyzstan.svg/23px-Flag_of_Kyrgyzstan.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Flag_of_Kyrgyzstan.svg/35px-Flag_of_Kyrgyzstan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Flag_of_Kyrgyzstan.svg/46px-Flag_of_Kyrgyzstan.svg.png 2x" data-file-width="1000" data-file-height="600" /> Kyrgyzstan </td> <td>20% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/56/Flag_of_Laos.svg/23px-Flag_of_Laos.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/56/Flag_of_Laos.svg/35px-Flag_of_Laos.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/56/Flag_of_Laos.svg/45px-Flag_of_Laos.svg.png 2x" data-file-width="900" data-file-height="600" /> Laos </td> <td>10% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/59/Flag_of_Lebanon.svg/23px-Flag_of_Lebanon.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/59/Flag_of_Lebanon.svg/35px-Flag_of_Lebanon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/59/Flag_of_Lebanon.svg/45px-Flag_of_Lebanon.svg.png 2x" data-file-width="2880" data-file-height="1920" /> Lebanon </td> <td>11% </td> <td> </td> <td>TVA = Taxe sur la valeur ajoutée </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Flag_of_Lesotho.svg/23px-Flag_of_Lesotho.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Flag_of_Lesotho.svg/35px-Flag_of_Lesotho.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Flag_of_Lesotho.svg/45px-Flag_of_Lesotho.svg.png 2x" data-file-width="900" data-file-height="600" /> Lesotho </td> <td>14% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/Flag_of_Liechtenstein.svg/23px-Flag_of_Liechtenstein.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/47/Flag_of_Liechtenstein.svg/35px-Flag_of_Liechtenstein.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/47/Flag_of_Liechtenstein.svg/46px-Flag_of_Liechtenstein.svg.png 2x" data-file-width="1000" data-file-height="600" /> Liechtenstein<a href="#cite_note-149">[141]</a> </td> <td>8.1% </td> <td>3.8% (lodging services) or 2.6% </td> <td>MWST = Mehrwertsteuer </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Madagascar.svg/23px-Flag_of_Madagascar.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Madagascar.svg/35px-Flag_of_Madagascar.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Madagascar.svg/45px-Flag_of_Madagascar.svg.png 2x" data-file-width="900" data-file-height="600" /> Madagascar </td> <td>20% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d1/Flag_of_Malawi.svg/23px-Flag_of_Malawi.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d1/Flag_of_Malawi.svg/35px-Flag_of_Malawi.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d1/Flag_of_Malawi.svg/45px-Flag_of_Malawi.svg.png 2x" data-file-width="900" data-file-height="600" /> Malawi </td> <td>16.5% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Flag_of_Malaysia.svg/23px-Flag_of_Malaysia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/Flag_of_Malaysia.svg/35px-Flag_of_Malaysia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/66/Flag_of_Malaysia.svg/46px-Flag_of_Malaysia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Malaysia<a href="#cite_note-fn9-151">[i]</a> </td> <td>8% </td> <td>0% for fresh foods, education, healthcare, land public transportation and medicines. Sales and Services Tax (SST) was reintroduced by the Malaysian Government on 1 September 2018 to replace the Goods and Services Tax (GST) which had only been introduced just over three years before that, on 1 April 2015.<a href="#cite_note-152">[143]</a> </td> <td>SST = <a href="/w/index.php?title=Sales_and_Services_Tax_(Malaysia)&action=edit&redlink=1" class="new" title="Sales and Services Tax (Malaysia) (page does not exist)">Sales and Services Tax</a> CJP = Cukai Jualan dan Perkhidmatan GST = <a href="/wiki/Goods_and_Services_Tax_(Malaysia)" title="Goods and Services Tax (Malaysia)">Goods and Services Tax (Malaysia)</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Maldives.svg/23px-Flag_of_Maldives.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Maldives.svg/35px-Flag_of_Maldives.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Maldives.svg/45px-Flag_of_Maldives.svg.png 2x" data-file-width="720" data-file-height="480" /> Maldives </td> <td>6% </td> <td>0% </td> <td>GST = Goods and services tax (Government Tax) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Mali.svg/23px-Flag_of_Mali.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Mali.svg/35px-Flag_of_Mali.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_Mali.svg/45px-Flag_of_Mali.svg.png 2x" data-file-width="900" data-file-height="600" /> Mali </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/23px-Flag_of_Mauritania.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/35px-Flag_of_Mauritania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/45px-Flag_of_Mauritania.svg.png 2x" data-file-width="1200" data-file-height="800" /> Mauritania </td> <td>14% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Mauritius.svg/23px-Flag_of_Mauritius.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Mauritius.svg/35px-Flag_of_Mauritius.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Mauritius.svg/45px-Flag_of_Mauritius.svg.png 2x" data-file-width="900" data-file-height="600" /> Mauritius </td> <td>15% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/23px-Flag_of_Mexico.svg.png" decoding="async" width="23" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/35px-Flag_of_Mexico.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/46px-Flag_of_Mexico.svg.png 2x" data-file-width="980" data-file-height="560" /> Mexico </td> <td>16% </td> <td>0% on books, food and medicines. </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Moldova.svg/23px-Flag_of_Moldova.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Moldova.svg/35px-Flag_of_Moldova.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Moldova.svg/46px-Flag_of_Moldova.svg.png 2x" data-file-width="1800" data-file-height="900" /> Moldova </td> <td>20% </td> <td>8%, 5% or 0% </td> <td>TVA = Taxa pe Valoarea Adăugată </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ea/Flag_of_Monaco.svg/19px-Flag_of_Monaco.svg.png" decoding="async" width="19" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ea/Flag_of_Monaco.svg/29px-Flag_of_Monaco.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ea/Flag_of_Monaco.svg/38px-Flag_of_Monaco.svg.png 2x" data-file-width="1000" data-file-height="800" /> Monaco<a href="#cite_note-153">[144]</a> </td> <td>19.6% </td> <td>5.6% </td> <td>TVA = Taxe sur la valeur ajoutée </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Mongolia.svg/23px-Flag_of_Mongolia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Mongolia.svg/35px-Flag_of_Mongolia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Mongolia.svg/46px-Flag_of_Mongolia.svg.png 2x" data-file-width="1200" data-file-height="600" /> Mongolia </td> <td>10% </td> <td>0% </td> <td>VAT = Нэмэгдсэн өртгийн албан татвар </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Montenegro.svg/23px-Flag_of_Montenegro.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Montenegro.svg/35px-Flag_of_Montenegro.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Montenegro.svg/46px-Flag_of_Montenegro.svg.png 2x" data-file-width="1200" data-file-height="600" /> Montenegro </td> <td>21% </td> <td>7% </td> <td>PDV = Porez na dodatu vrijednost </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2c/Flag_of_Morocco.svg/23px-Flag_of_Morocco.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2c/Flag_of_Morocco.svg/35px-Flag_of_Morocco.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2c/Flag_of_Morocco.svg/45px-Flag_of_Morocco.svg.png 2x" data-file-width="900" data-file-height="600" /> Morocco </td> <td>20% </td> <td> </td> <td>TVA = Taxe sur Valeur Ajoutée (الضريبة على القيمة المضافة) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Mozambique.svg/23px-Flag_of_Mozambique.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Mozambique.svg/35px-Flag_of_Mozambique.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Mozambique.svg/45px-Flag_of_Mozambique.svg.png 2x" data-file-width="900" data-file-height="600" /> Mozambique<a href="#cite_note-154">[145]</a> </td> <td>16% </td> <td> </td> <td>IVA = Imposto Sobre o Valor Acrescentado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Namibia.svg/23px-Flag_of_Namibia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Namibia.svg/35px-Flag_of_Namibia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Namibia.svg/45px-Flag_of_Namibia.svg.png 2x" data-file-width="900" data-file-height="600" /> Namibia </td> <td>15% </td> <td>0% </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9b/Flag_of_Nepal.svg/16px-Flag_of_Nepal.svg.png" decoding="async" width="16" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9b/Flag_of_Nepal.svg/25px-Flag_of_Nepal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9b/Flag_of_Nepal.svg/33px-Flag_of_Nepal.svg.png 2x" data-file-width="726" data-file-height="885" />   Nepal </td> <td>13% </td> <td>0% </td> <td>VAT = Value Added Taxes </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/23px-Flag_of_New_Zealand.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/35px-Flag_of_New_Zealand.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/46px-Flag_of_New_Zealand.svg.png 2x" data-file-width="1200" data-file-height="600" /> New Zealand </td> <td>15% </td> <td>0% (donated goods and services sold by non-profits, financial services, rental payments for residential properties, supply of fine metals, and penalty interest).<a href="#cite_note-155">[146]</a> </td> <td>GST = <a href="/wiki/Goods_and_Services_Tax_(New_Zealand)" title="Goods and Services Tax (New Zealand)">Goods and Services Tax</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Nicaragua.svg/23px-Flag_of_Nicaragua.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Nicaragua.svg/35px-Flag_of_Nicaragua.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/19/Flag_of_Nicaragua.svg/46px-Flag_of_Nicaragua.svg.png 2x" data-file-width="1000" data-file-height="600" /> Nicaragua </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/Flag_of_Niger.svg/18px-Flag_of_Niger.svg.png" decoding="async" width="18" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f4/Flag_of_Niger.svg/27px-Flag_of_Niger.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f4/Flag_of_Niger.svg/35px-Flag_of_Niger.svg.png 2x" data-file-width="700" data-file-height="600" /> Niger </td> <td>19% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_Nigeria.svg/23px-Flag_of_Nigeria.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_Nigeria.svg/35px-Flag_of_Nigeria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_Nigeria.svg/46px-Flag_of_Nigeria.svg.png 2x" data-file-width="1200" data-file-height="600" /> Nigeria </td> <td>7.5% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Niue.svg/23px-Flag_of_Niue.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Niue.svg/35px-Flag_of_Niue.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Niue.svg/46px-Flag_of_Niue.svg.png 2x" data-file-width="600" data-file-height="300" /> Niue </td> <td>5% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_North_Macedonia.svg/23px-Flag_of_North_Macedonia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_North_Macedonia.svg/35px-Flag_of_North_Macedonia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_North_Macedonia.svg/46px-Flag_of_North_Macedonia.svg.png 2x" data-file-width="1200" data-file-height="600" /> North Macedonia </td> <td>18% </td> <td>5% or 0% </td> <td>ДДВ = Данок на додадена вредност, DDV = Danok na dodadena vrednost </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/21px-Flag_of_Norway.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/32px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/41px-Flag_of_Norway.svg.png 2x" data-file-width="512" data-file-height="372" /> Norway </td> <td>25% </td> <td>15% (food), 12% (public transport, hotel, cinema) and 0% for electric cars (until 2018)<a href="#cite_note-156">[147]</a> </td> <td>MVA = Merverdiavgift (bokmål) or meirverdiavgift (nynorsk) (informally moms) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/32/Flag_of_Pakistan.svg/23px-Flag_of_Pakistan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/32/Flag_of_Pakistan.svg/35px-Flag_of_Pakistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/32/Flag_of_Pakistan.svg/45px-Flag_of_Pakistan.svg.png 2x" data-file-width="900" data-file-height="600" /> Pakistan<a href="#cite_note-157">[148]</a> </td> <td>18% </td> <td>1% or 0% </td> <td>GST = General Sales Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/23px-Flag_of_Palau.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/35px-Flag_of_Palau.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/46px-Flag_of_Palau.svg.png 2x" data-file-width="800" data-file-height="500" /> Palau </td> <td>10%<a href="#cite_note-158">[149]</a> </td> <td> </td> <td>PGST = Palau Goods & Services Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Palestine.svg/23px-Flag_of_Palestine.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Palestine.svg/35px-Flag_of_Palestine.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Palestine.svg/46px-Flag_of_Palestine.svg.png 2x" data-file-width="1200" data-file-height="600" /> Palestine </td> <td>16% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/ab/Flag_of_Panama.svg/23px-Flag_of_Panama.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/ab/Flag_of_Panama.svg/35px-Flag_of_Panama.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/ab/Flag_of_Panama.svg/45px-Flag_of_Panama.svg.png 2x" data-file-width="900" data-file-height="600" /> Panama </td> <td>7% </td> <td>0% </td> <td>ITBMS = Impuesto de Transferencia de Bienes Muebles y Servicios </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e3/Flag_of_Papua_New_Guinea.svg/20px-Flag_of_Papua_New_Guinea.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e3/Flag_of_Papua_New_Guinea.svg/31px-Flag_of_Papua_New_Guinea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e3/Flag_of_Papua_New_Guinea.svg/40px-Flag_of_Papua_New_Guinea.svg.png 2x" data-file-width="600" data-file-height="450" /> Papua New Guinea </td> <td>10% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Paraguay.svg/23px-Flag_of_Paraguay.svg.png" decoding="async" width="23" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Paraguay.svg/35px-Flag_of_Paraguay.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Paraguay.svg/46px-Flag_of_Paraguay.svg.png 2x" data-file-width="1200" data-file-height="660" /> Paraguay </td> <td>10% </td> <td>5% </td> <td>IVA= Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/23px-Flag_of_Peru.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/35px-Flag_of_Peru.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/45px-Flag_of_Peru.svg.png 2x" data-file-width="900" data-file-height="600" /> Peru </td> <td>18% </td> <td> </td> <td>IGV – 16% = Impuesto General a la Ventas IPM – 2% Impuesto de Promocion Municipal </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/23px-Flag_of_the_Philippines.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/35px-Flag_of_the_Philippines.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/46px-Flag_of_the_Philippines.svg.png 2x" data-file-width="1200" data-file-height="600" /> Philippines </td> <td>12%<a href="#cite_note-fn10-160">[j]</a> </td> <td>6% on petroleum products, and electricity and water services 0% for senior citizens (all who are aged 60 and above) on medicines, professional fees for physicians, medical and dental services, transportation fares, admission fees charged by theaters and amusement centers, and funeral and burial services after the death of the senior citizen </td> <td>RVAT = Reformed Value Added Tax, locally known as Karagdagang Buwis / Dungag nga Buhis </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_the_Republic_of_the_Congo.svg/23px-Flag_of_the_Republic_of_the_Congo.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_the_Republic_of_the_Congo.svg/35px-Flag_of_the_Republic_of_the_Congo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/92/Flag_of_the_Republic_of_the_Congo.svg/45px-Flag_of_the_Republic_of_the_Congo.svg.png 2x" data-file-width="900" data-file-height="600" /> Republic of Congo </td> <td>16% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/23px-Flag_of_Russia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/35px-Flag_of_Russia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/45px-Flag_of_Russia.svg.png 2x" data-file-width="900" data-file-height="600" /> Russia </td> <td>20% </td> <td>10% (essential food, goods for children and medical products)<a href="#cite_note-161">[151]</a> or 0% </td> <td>НДС = Налог на добавленную стоимость, NDS = Nalog na dobavlennuyu stoimost' </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/17/Flag_of_Rwanda.svg/23px-Flag_of_Rwanda.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/17/Flag_of_Rwanda.svg/35px-Flag_of_Rwanda.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/17/Flag_of_Rwanda.svg/45px-Flag_of_Rwanda.svg.png 2x" data-file-width="900" data-file-height="600" /> Rwanda </td> <td>18% </td> <td>0% </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Saint_Kitts_and_Nevis.svg/23px-Flag_of_Saint_Kitts_and_Nevis.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Saint_Kitts_and_Nevis.svg/35px-Flag_of_Saint_Kitts_and_Nevis.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Saint_Kitts_and_Nevis.svg/45px-Flag_of_Saint_Kitts_and_Nevis.svg.png 2x" data-file-width="900" data-file-height="600" /> Saint Kitts and Nevis </td> <td>17% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6d/Flag_of_Saint_Vincent_and_the_Grenadines.svg/23px-Flag_of_Saint_Vincent_and_the_Grenadines.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6d/Flag_of_Saint_Vincent_and_the_Grenadines.svg/35px-Flag_of_Saint_Vincent_and_the_Grenadines.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6d/Flag_of_Saint_Vincent_and_the_Grenadines.svg/45px-Flag_of_Saint_Vincent_and_the_Grenadines.svg.png 2x" data-file-width="900" data-file-height="600" /> Saint Vincent and the Grenadines </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Samoa.svg/23px-Flag_of_Samoa.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Samoa.svg/35px-Flag_of_Samoa.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/31/Flag_of_Samoa.svg/46px-Flag_of_Samoa.svg.png 2x" data-file-width="1200" data-file-height="600" /> Samoa </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0d/Flag_of_Saudi_Arabia.svg/23px-Flag_of_Saudi_Arabia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0d/Flag_of_Saudi_Arabia.svg/35px-Flag_of_Saudi_Arabia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0d/Flag_of_Saudi_Arabia.svg/45px-Flag_of_Saudi_Arabia.svg.png 2x" data-file-width="900" data-file-height="600" /> Saudi Arabia </td> <td>15% </td> <td> </td> <td>ضريبة القيمة المضافة (VAT) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_Senegal.svg/23px-Flag_of_Senegal.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_Senegal.svg/35px-Flag_of_Senegal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_Senegal.svg/45px-Flag_of_Senegal.svg.png 2x" data-file-width="900" data-file-height="600" /> Senegal </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Flag_of_Serbia.svg/23px-Flag_of_Serbia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Flag_of_Serbia.svg/35px-Flag_of_Serbia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Flag_of_Serbia.svg/45px-Flag_of_Serbia.svg.png 2x" data-file-width="1350" data-file-height="900" /> Serbia </td> <td>20%<a href="#cite_note-162">[152]</a> </td> <td>10%<a href="#cite_note-163">[153]</a> or 0% </td> <td>ПДВ = Порез на додату вредност, PDV = Porez na dodatu vrednost </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Seychelles.svg/23px-Flag_of_Seychelles.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Seychelles.svg/35px-Flag_of_Seychelles.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Seychelles.svg/46px-Flag_of_Seychelles.svg.png 2x" data-file-width="1200" data-file-height="600" /> Seychelles </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/17/Flag_of_Sierra_Leone.svg/23px-Flag_of_Sierra_Leone.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/17/Flag_of_Sierra_Leone.svg/35px-Flag_of_Sierra_Leone.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/17/Flag_of_Sierra_Leone.svg/45px-Flag_of_Sierra_Leone.svg.png 2x" data-file-width="900" data-file-height="600" /> Sierra Leone </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Singapore.svg/23px-Flag_of_Singapore.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Singapore.svg/35px-Flag_of_Singapore.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Singapore.svg/45px-Flag_of_Singapore.svg.png 2x" data-file-width="900" data-file-height="600" /> Singapore </td> <td>9% </td> <td>0% for public healthcare services, such as at public hospitals and polyclinics, with GST absorbed by the government. </td> <td>GST = <a href="/wiki/Goods_and_Services_Tax_(Singapore)" title="Goods and Services Tax (Singapore)">Goods and Services Tax</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/Flag_of_South_Africa.svg/23px-Flag_of_South_Africa.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/Flag_of_South_Africa.svg/35px-Flag_of_South_Africa.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/af/Flag_of_South_Africa.svg/45px-Flag_of_South_Africa.svg.png 2x" data-file-width="900" data-file-height="600" /> South Africa </td> <td>15% </td> <td>0% on basic foodstuffs such as bread, additionally on goods donated not for gain; goods or services used for educational purposes, such as school computers; membership contributions to an employee organization (such as labour union dues); and rent paid on a house by a renter to a landlord.<a href="#cite_note-164">[154]</a> </td> <td>VAT = Valued Added Tax; BTW = Belasting op toegevoegde waarde </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/23px-Flag_of_South_Korea.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/35px-Flag_of_South_Korea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/45px-Flag_of_South_Korea.svg.png 2x" data-file-width="900" data-file-height="600" /> South Korea </td> <td>10% </td> <td>0% (essential foodstuffs) </td> <td>VAT = bugagachise (<a href="/wiki/Korean_language" title="Korean language">Korean</a>: 부가가치세; <a href="/wiki/Hanja" title="Hanja">Hanja</a>: 附加價値稅) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Sri_Lanka.svg/23px-Flag_of_Sri_Lanka.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Sri_Lanka.svg/35px-Flag_of_Sri_Lanka.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Sri_Lanka.svg/46px-Flag_of_Sri_Lanka.svg.png 2x" data-file-width="1200" data-file-height="600" /> Sri Lanka<a href="#cite_note-165">[155]</a> </td> <td>18% </td> <td>0% </td> <td>VAT = Valued Added Tax has been in effect in Sri Lanka since 2001. On the 2001 budget, the rates have been revised to 12% and 0% from the previous 20%, 12% and 0% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Sudan.svg/23px-Flag_of_Sudan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Sudan.svg/35px-Flag_of_Sudan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Sudan.svg/46px-Flag_of_Sudan.svg.png 2x" data-file-width="1200" data-file-height="600" /> Sudan </td> <td>17% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/16px-Flag_of_Switzerland_%28Pantone%29.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/24px-Flag_of_Switzerland_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/32px-Flag_of_Switzerland_%28Pantone%29.svg.png 2x" data-file-width="512" data-file-height="512" />  Switzerland </td> <td>8.1%<a href="#cite_note-CH.CH-166">[156]</a> </td> <td>3.8% (hotel sector) and 2.6% (essential foodstuff, books, newspapers, medical supplies)<a href="#cite_note-CH.CH-166">[156]</a> </td> <td>MWST = Mehrwertsteuer, TVA = Taxe sur la valeur ajoutée, IVA = Imposta sul valore aggiunto, TPV = Taglia sin la Plivalur </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/72/Flag_of_the_Republic_of_China.svg/23px-Flag_of_the_Republic_of_China.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/72/Flag_of_the_Republic_of_China.svg/35px-Flag_of_the_Republic_of_China.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/72/Flag_of_the_Republic_of_China.svg/45px-Flag_of_the_Republic_of_China.svg.png 2x" data-file-width="900" data-file-height="600" /> Taiwan </td> <td>5% </td> <td> </td> <td>營業稅 yíng yè shuì (business tax) / 加值型營業稅 jiā zhí xíng yíng yè shuì (value-added business tax) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Tajikistan.svg/23px-Flag_of_Tajikistan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Tajikistan.svg/35px-Flag_of_Tajikistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Tajikistan.svg/46px-Flag_of_Tajikistan.svg.png 2x" data-file-width="560" data-file-height="280" /> Tajikistan </td> <td>20% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tanzania.svg/23px-Flag_of_Tanzania.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tanzania.svg/35px-Flag_of_Tanzania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tanzania.svg/45px-Flag_of_Tanzania.svg.png 2x" data-file-width="900" data-file-height="600" /> Tanzania </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a9/Flag_of_Thailand.svg/23px-Flag_of_Thailand.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a9/Flag_of_Thailand.svg/35px-Flag_of_Thailand.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a9/Flag_of_Thailand.svg/45px-Flag_of_Thailand.svg.png 2x" data-file-width="900" data-file-height="600" /> Thailand </td> <td>10% </td> <td>7% </td> <td>VAT = Value Added Tax, ภาษีมูลค่าเพิ่ม </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Flag_of_Togo_%283-2%29.svg/23px-Flag_of_Togo_%283-2%29.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Flag_of_Togo_%283-2%29.svg/35px-Flag_of_Togo_%283-2%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Flag_of_Togo_%283-2%29.svg/45px-Flag_of_Togo_%283-2%29.svg.png 2x" data-file-width="750" data-file-height="500" /> Togo </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Tonga.svg/23px-Flag_of_Tonga.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Tonga.svg/35px-Flag_of_Tonga.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Tonga.svg/46px-Flag_of_Tonga.svg.png 2x" data-file-width="960" data-file-height="480" /> Tonga </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Trinidad_and_Tobago.svg/23px-Flag_of_Trinidad_and_Tobago.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Trinidad_and_Tobago.svg/35px-Flag_of_Trinidad_and_Tobago.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Trinidad_and_Tobago.svg/46px-Flag_of_Trinidad_and_Tobago.svg.png 2x" data-file-width="800" data-file-height="480" /> Trinidad and Tobago </td> <td>12.5% </td> <td>0% </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Tunisia.svg/23px-Flag_of_Tunisia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Tunisia.svg/35px-Flag_of_Tunisia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Tunisia.svg/45px-Flag_of_Tunisia.svg.png 2x" data-file-width="1200" data-file-height="800" /> Tunisia<a href="#cite_note-167">[157]</a> </td> <td>19% </td> <td> </td> <td>TVA = Taxe sur la Valeur Ajoutée آداء على القيمة المضافة </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/23px-Flag_of_Turkey.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/35px-Flag_of_Turkey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/45px-Flag_of_Turkey.svg.png 2x" data-file-width="1200" data-file-height="800" /> Turkey </td> <td>20% </td> <td>10% or 1% </td> <td>KDV = Katma değer vergisi </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Turkmenistan.svg/23px-Flag_of_Turkmenistan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Turkmenistan.svg/35px-Flag_of_Turkmenistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Turkmenistan.svg/45px-Flag_of_Turkmenistan.svg.png 2x" data-file-width="900" data-file-height="600" /> Turkmenistan </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Flag_of_Uganda.svg/23px-Flag_of_Uganda.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Flag_of_Uganda.svg/35px-Flag_of_Uganda.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Flag_of_Uganda.svg/45px-Flag_of_Uganda.svg.png 2x" data-file-width="900" data-file-height="600" /> Uganda </td> <td>18% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Ukraine.svg/23px-Flag_of_Ukraine.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Ukraine.svg/35px-Flag_of_Ukraine.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Ukraine.svg/45px-Flag_of_Ukraine.svg.png 2x" data-file-width="1200" data-file-height="800" /> Ukraine </td> <td>20% </td> <td>7% or 0% </td> <td>ПДВ = Податок на додану вартість, PDV = Podatok na dodanu vartist' </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/23px-Flag_of_the_United_Arab_Emirates.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/35px-Flag_of_the_United_Arab_Emirates.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/46px-Flag_of_the_United_Arab_Emirates.svg.png 2x" data-file-width="1200" data-file-height="600" /> United Arab Emirates </td> <td>5% </td> <td> </td> <td>ضريبة القيمة المضافة </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /> United Kingdom </td> <td>20%<a href="#cite_note-168">[158]</a> 0% in <a href="/wiki/Guernsey" title="Guernsey">Guernsey</a> and <a href="/wiki/Gibraltar" title="Gibraltar">Gibraltar</a> (not part of <a href="/wiki/European_Union_VAT_area" class="mw-redirect" title="European Union VAT area">EU VAT area</a>) </td> <td>5% residential energy/insulation/renovations, <a href="/wiki/Feminine_hygiene" title="Feminine hygiene">feminine hygiene</a> products, <a href="/wiki/Child_safety_seat" title="Child safety seat">child safety seats</a> and <a href="/wiki/Mobility_aid" title="Mobility aid">mobility aids</a> and 0% for life necessities – basic food, water, <a href="/wiki/Prescription_medication" class="mw-redirect" title="Prescription medication">prescription medications</a>, <a href="/wiki/Medical_equipment" class="mw-redirect" title="Medical equipment">medical equipment</a> and <a href="/wiki/Medical_supply" class="mw-redirect" title="Medical supply">medical supply</a>, public transport, children's clothing, books and periodicals. Also 0% for new building construction (but standard rate for building demolition, modifications, renovation etc.)<a href="#cite_note-169">[159]</a> </td> <td>VAT TAW = <a href="/wiki/Value_Added_Tax_(United_Kingdom)" class="mw-redirect" title="Value Added Tax (United Kingdom)">Value Added Tax</a> Treth Ar Werth (Welsh) </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/23px-Flag_of_Uruguay.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/35px-Flag_of_Uruguay.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/45px-Flag_of_Uruguay.svg.png 2x" data-file-width="512" data-file-height="341" /> Uruguay </td> <td>22% </td> <td>18% or 0% </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Uzbekistan.svg/23px-Flag_of_Uzbekistan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Uzbekistan.svg/35px-Flag_of_Uzbekistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Uzbekistan.svg/46px-Flag_of_Uzbekistan.svg.png 2x" data-file-width="1000" data-file-height="500" /> Uzbekistan </td> <td>12% </td> <td> </td> <td>QQS = Qoʻshilgan qiymat soligʻi </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Vanuatu.svg/23px-Flag_of_Vanuatu.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Vanuatu.svg/35px-Flag_of_Vanuatu.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Vanuatu.svg/46px-Flag_of_Vanuatu.svg.png 2x" data-file-width="600" data-file-height="360" /> Vanuatu<a href="#cite_note-170">[160]</a> </td> <td>15% </td> <td> </td> <td>? </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/23px-Flag_of_Venezuela.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/35px-Flag_of_Venezuela.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/45px-Flag_of_Venezuela.svg.png 2x" data-file-width="900" data-file-height="600" /> Venezuela<a href="#cite_note-171">[161]</a> </td> <td>16% </td> <td>11% </td> <td>IVA = Impuesto al Valor Agregado </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/21/Flag_of_Vietnam.svg/23px-Flag_of_Vietnam.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/21/Flag_of_Vietnam.svg/35px-Flag_of_Vietnam.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/21/Flag_of_Vietnam.svg/45px-Flag_of_Vietnam.svg.png 2x" data-file-width="900" data-file-height="600" /> Vietnam </td> <td>10% </td> <td>5% or 0% </td> <td>GTGT = Giá Trị Gia Tăng </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Zambia.svg/23px-Flag_of_Zambia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Zambia.svg/35px-Flag_of_Zambia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Zambia.svg/45px-Flag_of_Zambia.svg.png 2x" data-file-width="900" data-file-height="600" /> Zambia </td> <td>16% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6a/Flag_of_Zimbabwe.svg/23px-Flag_of_Zimbabwe.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6a/Flag_of_Zimbabwe.svg/35px-Flag_of_Zimbabwe.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6a/Flag_of_Zimbabwe.svg/46px-Flag_of_Zimbabwe.svg.png 2x" data-file-width="1200" data-file-height="600" /> Zimbabwe </td> <td>15% </td> <td> </td> <td>VAT = Value Added Tax </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/89/Flag_of_Yemen.svg/23px-Flag_of_Yemen.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/89/Flag_of_Yemen.svg/35px-Flag_of_Yemen.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/89/Flag_of_Yemen.svg/45px-Flag_of_Yemen.svg.png 2x" data-file-width="900" data-file-height="600" /> Yemen<a href="#cite_note-172">[162]</a> </td> <td>5% </td> <td> </td> <td> </td></tr> </tbody></table> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-fn2-134"><a href="#cite_ref-fn2_134-0">^</a> No reduced rate, but rebates generally available for certain services </li> <li id="cite_note-fn1-135"><a href="#cite_ref-fn1_135-0">^</a> HST is a combined federal/provincial sales tax collected in some provinces. GST is a 5% federal sales tax collected separately if there is a PST. 5% of HSTs go to the federal government and the remainder to the province. </li> <li id="cite_note-fn3-136"><a href="#cite_ref-fn3_136-0">^</a> These taxes do not apply in Hong Kong and <a href="/wiki/Macau" title="Macau">Macau</a>, which are <a href="/wiki/Public_finance" title="Public finance">financially</a> independent as <a href="/wiki/Special_Administrative_Region_of_the_People%27s_Republic_of_China" class="mw-redirect" title="Special Administrative Region of the People's Republic of China">special administrative regions</a>. </li> <li id="cite_note-fn4-140"><a href="#cite_ref-fn4_140-0">^</a> The reduced rate was 14% until 1 March 2007, when it was lowered to 7%, and later changed to 11%. The reduced rate applies to heating costs, printed matter, restaurant bills, hotel stays, and most food. </li> <li id="cite_note-fn5-141"><a href="#cite_ref-fn5_141-0">^</a> VAT is not implemented in 2 of India's 28 states. </li> <li id="cite_note-fn6-145"><a href="#cite_ref-fn6_145-0">^</a> Except Eilat, where VAT is not raised.<a href="#cite_note-144">[139]</a> </li> <li id="cite_note-fn7-146"><a href="#cite_ref-fn7_146-0">^</a> The VAT in Israel is in a state of flux. It was reduced from 18% to 17% in March 2004, to 16.5% in September 2005, then to 15.5% in July 2006. It was then raised back to 16.5% in July 2009, and lowered to the rate of 16% in January 2010. It was then raised again to 17% on 1 September 2012, and once again on 2 June 2013, to 18%. It was reduced from 18% to 17% in October 2015. </li> <li id="cite_note-fn8-148"><a href="#cite_ref-fn8_148-0">^</a> The introduction of a goods and sales tax of 3% on 6 May 2008 was to replace revenue from Company Income Tax following a reduction in rates. </li> <li id="cite_note-fn9-151"><a href="#cite_ref-fn9_151-0">^</a> In the 2014 Budget, the government announced that GST would be introduced in April 2015. Piped water, power supply (the first 200 units per month for domestic consumers), transportation services, education, and health services are tax-exempt. However, many details have not yet been confirmed.<a href="#cite_note-150">[142]</a> </li> <li id="cite_note-fn10-160"><a href="#cite_ref-fn10_160-0">^</a> The <a href="/wiki/President_of_the_Philippines" title="President of the Philippines">President of the Philippines</a> has the power to raise the tax to 12% after 1 January 2006. The tax was raised to 12% on 1 February.<a href="#cite_note-159">[150]</a> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="VAT-free_countries_and_territories">VAT-free countries and territories</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=59" title="Edit section: VAT-free countries and territories">edit</a>]</div> As of January 2022, the countries and territories listed remained VAT-free.[<a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed">citation needed</a>] <table class="wikitable sortable"> <tbody><tr> <th>Country<a href="#cite_note-no_vat-173">[163]</a> </th> <th>Notes </th></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /> Akrotiri and Dhekelia </td> <td><a href="/wiki/British_Overseas_Territory" class="mw-redirect" title="British Overseas Territory">British Overseas Territory</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Anguilla.svg/23px-Flag_of_Anguilla.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Anguilla.svg/35px-Flag_of_Anguilla.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Anguilla.svg/46px-Flag_of_Anguilla.svg.png 2x" data-file-width="1200" data-file-height="600" /> Anguilla </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bermuda.svg/23px-Flag_of_Bermuda.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bermuda.svg/35px-Flag_of_Bermuda.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bermuda.svg/46px-Flag_of_Bermuda.svg.png 2x" data-file-width="1000" data-file-height="500" /> Bermuda </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_the_British_Antarctic_Territory.svg/23px-Flag_of_the_British_Antarctic_Territory.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_the_British_Antarctic_Territory.svg/35px-Flag_of_the_British_Antarctic_Territory.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_the_British_Antarctic_Territory.svg/46px-Flag_of_the_British_Antarctic_Territory.svg.png 2x" data-file-width="1000" data-file-height="500" /> British Antarctic Territory </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_the_Commissioner_of_the_British_Indian_Ocean_Territory.svg/23px-Flag_of_the_Commissioner_of_the_British_Indian_Ocean_Territory.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_the_Commissioner_of_the_British_Indian_Ocean_Territory.svg/35px-Flag_of_the_Commissioner_of_the_British_Indian_Ocean_Territory.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_the_Commissioner_of_the_British_Indian_Ocean_Territory.svg/46px-Flag_of_the_Commissioner_of_the_British_Indian_Ocean_Territory.svg.png 2x" data-file-width="600" data-file-height="300" /> British Indian Ocean Territory </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_the_British_Virgin_Islands.svg/23px-Flag_of_the_British_Virgin_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_the_British_Virgin_Islands.svg/35px-Flag_of_the_British_Virgin_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_the_British_Virgin_Islands.svg/46px-Flag_of_the_British_Virgin_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> British Virgin Islands </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Brunei.svg/23px-Flag_of_Brunei.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Brunei.svg/35px-Flag_of_Brunei.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Brunei.svg/46px-Flag_of_Brunei.svg.png 2x" data-file-width="1440" data-file-height="720" /> Brunei </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_the_Cayman_Islands.svg/23px-Flag_of_the_Cayman_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_the_Cayman_Islands.svg/35px-Flag_of_the_Cayman_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_the_Cayman_Islands.svg/46px-Flag_of_the_Cayman_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> Cayman Islands </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Flag_of_Cuba.svg/23px-Flag_of_Cuba.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Flag_of_Cuba.svg/35px-Flag_of_Cuba.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Flag_of_Cuba.svg/46px-Flag_of_Cuba.svg.png 2x" data-file-width="1200" data-file-height="600" /> Cuba </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_the_Falkland_Islands.svg/23px-Flag_of_the_Falkland_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_the_Falkland_Islands.svg/35px-Flag_of_the_Falkland_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/Flag_of_the_Falkland_Islands.svg/46px-Flag_of_the_Falkland_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> Falkland Islands </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/Flag_of_Gibraltar.svg/23px-Flag_of_Gibraltar.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/Flag_of_Gibraltar.svg/35px-Flag_of_Gibraltar.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/02/Flag_of_Gibraltar.svg/46px-Flag_of_Gibraltar.svg.png 2x" data-file-width="1000" data-file-height="500" /> Gibraltar </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Guernsey.svg/23px-Flag_of_Guernsey.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Guernsey.svg/35px-Flag_of_Guernsey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Guernsey.svg/45px-Flag_of_Guernsey.svg.png 2x" data-file-width="900" data-file-height="600" /> Guernsey </td> <td><a href="/wiki/British_Crown_Dependency" class="mw-redirect" title="British Crown Dependency">British Crown Dependency</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/23px-Flag_of_Greenland.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/35px-Flag_of_Greenland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/45px-Flag_of_Greenland.svg.png 2x" data-file-width="900" data-file-height="600" /> Greenland </td> <td>Constituent country of the <a href="/wiki/Kingdom_of_Denmark" class="mw-redirect" title="Kingdom of Denmark">Kingdom of Denmark</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Flag_of_Hong_Kong.svg/23px-Flag_of_Hong_Kong.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Flag_of_Hong_Kong.svg/35px-Flag_of_Hong_Kong.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Flag_of_Hong_Kong.svg/45px-Flag_of_Hong_Kong.svg.png 2x" data-file-width="900" data-file-height="600" /> Hong Kong </td> <td><a href="/wiki/Special_administrative_region_of_China" class="mw-redirect" title="Special administrative region of China">Special administrative region of China</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Flag_of_Iraq.svg/23px-Flag_of_Iraq.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Flag_of_Iraq.svg/35px-Flag_of_Iraq.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Flag_of_Iraq.svg/45px-Flag_of_Iraq.svg.png 2x" data-file-width="900" data-file-height="600" /> Iraq </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kiribati.svg/23px-Flag_of_Kiribati.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kiribati.svg/35px-Flag_of_Kiribati.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kiribati.svg/46px-Flag_of_Kiribati.svg.png 2x" data-file-width="600" data-file-height="300" /> Kiribati </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/05/Flag_of_Libya.svg/23px-Flag_of_Libya.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/05/Flag_of_Libya.svg/35px-Flag_of_Libya.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/05/Flag_of_Libya.svg/46px-Flag_of_Libya.svg.png 2x" data-file-width="960" data-file-height="480" /> Libya </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/63/Flag_of_Macau.svg/23px-Flag_of_Macau.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/63/Flag_of_Macau.svg/35px-Flag_of_Macau.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/63/Flag_of_Macau.svg/45px-Flag_of_Macau.svg.png 2x" data-file-width="900" data-file-height="600" /> Macau </td> <td>Special administrative region of China </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Maldives.svg/23px-Flag_of_Maldives.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Maldives.svg/35px-Flag_of_Maldives.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Maldives.svg/45px-Flag_of_Maldives.svg.png 2x" data-file-width="720" data-file-height="480" /> Maldives </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2e/Flag_of_the_Marshall_Islands.svg/23px-Flag_of_the_Marshall_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2e/Flag_of_the_Marshall_Islands.svg/35px-Flag_of_the_Marshall_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2e/Flag_of_the_Marshall_Islands.svg/46px-Flag_of_the_Marshall_Islands.svg.png 2x" data-file-width="1140" data-file-height="600" /> Marshall Islands </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e4/Flag_of_the_Federated_States_of_Micronesia.svg/23px-Flag_of_the_Federated_States_of_Micronesia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e4/Flag_of_the_Federated_States_of_Micronesia.svg/35px-Flag_of_the_Federated_States_of_Micronesia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e4/Flag_of_the_Federated_States_of_Micronesia.svg/46px-Flag_of_the_Federated_States_of_Micronesia.svg.png 2x" data-file-width="760" data-file-height="400" /> Micronesia </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Montserrat.svg/23px-Flag_of_Montserrat.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Montserrat.svg/35px-Flag_of_Montserrat.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Montserrat.svg/46px-Flag_of_Montserrat.svg.png 2x" data-file-width="1200" data-file-height="600" /> Montserrat </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Flag_of_Myanmar.svg/23px-Flag_of_Myanmar.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Flag_of_Myanmar.svg/35px-Flag_of_Myanmar.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Flag_of_Myanmar.svg/45px-Flag_of_Myanmar.svg.png 2x" data-file-width="1200" data-file-height="800" /> Myanmar </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Flag_of_Nauru.svg/23px-Flag_of_Nauru.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Flag_of_Nauru.svg/35px-Flag_of_Nauru.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Flag_of_Nauru.svg/46px-Flag_of_Nauru.svg.png 2x" data-file-width="600" data-file-height="300" /> Nauru </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/51/Flag_of_North_Korea.svg/23px-Flag_of_North_Korea.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/51/Flag_of_North_Korea.svg/35px-Flag_of_North_Korea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/51/Flag_of_North_Korea.svg/46px-Flag_of_North_Korea.svg.png 2x" data-file-width="1600" data-file-height="800" /> North Korea </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_the_Pitcairn_Islands.svg/23px-Flag_of_the_Pitcairn_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_the_Pitcairn_Islands.svg/35px-Flag_of_the_Pitcairn_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_the_Pitcairn_Islands.svg/46px-Flag_of_the_Pitcairn_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> Pitcairn Islands </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /> Saint Helena, Ascension and Tristan da Cunha </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/Flag_of_San_Marino.svg/20px-Flag_of_San_Marino.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/Flag_of_San_Marino.svg/31px-Flag_of_San_Marino.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/Flag_of_San_Marino.svg/40px-Flag_of_San_Marino.svg.png 2x" data-file-width="800" data-file-height="600" /> San Marino </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe.svg/23px-Flag_of_S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe.svg/35px-Flag_of_S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe.svg/46px-Flag_of_S%C3%A3o_Tom%C3%A9_and_Pr%C3%ADncipe.svg.png 2x" data-file-width="1200" data-file-height="600" /> Sao Tome and Principe </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/74/Flag_of_the_Solomon_Islands.svg/23px-Flag_of_the_Solomon_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/74/Flag_of_the_Solomon_Islands.svg/35px-Flag_of_the_Solomon_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/74/Flag_of_the_Solomon_Islands.svg/46px-Flag_of_the_Solomon_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> Solomon Islands </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_Somalia.svg/23px-Flag_of_Somalia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_Somalia.svg/35px-Flag_of_Somalia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_Somalia.svg/45px-Flag_of_Somalia.svg.png 2x" data-file-width="900" data-file-height="600" /> Somalia </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg/23px-Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg/35px-Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg/46px-Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg.png 2x" data-file-width="750" data-file-height="375" /> South Georgia and the South Sandwich Islands </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/21px-Flag_of_Norway.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/32px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/41px-Flag_of_Norway.svg.png 2x" data-file-width="512" data-file-height="372" /> Svalbard </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e1/Flag_of_the_United_Arab_Republic_%281958%E2%80%931971%29%2C_Flag_of_Syria_%281980%E2%80%932024%29.svg/23px-Flag_of_the_United_Arab_Republic_%281958%E2%80%931971%29%2C_Flag_of_Syria_%281980%E2%80%932024%29.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e1/Flag_of_the_United_Arab_Republic_%281958%E2%80%931971%29%2C_Flag_of_Syria_%281980%E2%80%932024%29.svg/35px-Flag_of_the_United_Arab_Republic_%281958%E2%80%931971%29%2C_Flag_of_Syria_%281980%E2%80%932024%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e1/Flag_of_the_United_Arab_Republic_%281958%E2%80%931971%29%2C_Flag_of_Syria_%281980%E2%80%932024%29.svg/45px-Flag_of_the_United_Arab_Republic_%281958%E2%80%931971%29%2C_Flag_of_Syria_%281980%E2%80%932024%29.svg.png 2x" data-file-width="900" data-file-height="600" /> Syria </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Flag_of_East_Timor.svg/23px-Flag_of_East_Timor.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Flag_of_East_Timor.svg/35px-Flag_of_East_Timor.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/26/Flag_of_East_Timor.svg/46px-Flag_of_East_Timor.svg.png 2x" data-file-width="1200" data-file-height="600" /> Timor Leste </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_the_Turks_and_Caicos_Islands.svg/23px-Flag_of_the_Turks_and_Caicos_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_the_Turks_and_Caicos_Islands.svg/35px-Flag_of_the_Turks_and_Caicos_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_the_Turks_and_Caicos_Islands.svg/46px-Flag_of_the_Turks_and_Caicos_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> Turks and Caicos Islands </td> <td>British Overseas Territory </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tuvalu.svg/23px-Flag_of_Tuvalu.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tuvalu.svg/35px-Flag_of_Tuvalu.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tuvalu.svg/46px-Flag_of_Tuvalu.svg.png 2x" data-file-width="1200" data-file-height="600" /> Tuvalu </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /> United States </td> <td><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales taxes</a> are collected by most states and some cities, counties, and Native American reservations. The federal government collects <a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">excise tax</a> on some goods, but does not collect a nationwide sales tax. </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b3/Flag_of_Vatican_City_%282023%E2%80%93present%29.svg/16px-Flag_of_Vatican_City_%282023%E2%80%93present%29.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b3/Flag_of_Vatican_City_%282023%E2%80%93present%29.svg/24px-Flag_of_Vatican_City_%282023%E2%80%93present%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b3/Flag_of_Vatican_City_%282023%E2%80%93present%29.svg/32px-Flag_of_Vatican_City_%282023%E2%80%93present%29.svg.png 2x" data-file-width="1000" data-file-height="1000" /> Vatican City </td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> </tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=60" title="Edit section: See also">edit</a>]</div> <ul><li><a href="/wiki/Excise" title="Excise">Excise</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts tax</a></li> <li><a href="/wiki/Henry_George" title="Henry George">Henry George</a></li> <li><a href="/wiki/Import_One-Stop_Shop" title="Import One-Stop Shop">Import One-Stop Shop</a> (IOSS)</li> <li><a href="/wiki/Income_tax" title="Income tax">Income tax</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></li> <li><a href="/wiki/Missing_Trader_Fraud" class="mw-redirect" title="Missing Trader Fraud">Missing Trader Fraud</a> (Carousel VAT Fraud)</li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive tax</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single tax</a></li> <li><a href="/wiki/X_tax" title="X tax">X tax</a></li></ul> General: <ul><li><a href="/wiki/List_of_tax_rates_around_the_world" class="mw-redirect" title="List of tax rates around the world">List of tax rates around the world</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=61" title="Edit section: References">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-OECD_2018_VAT_trends-1">^ <a href="#cite_ref-OECD_2018_VAT_trends_1-0">a</a> <a href="#cite_ref-OECD_2018_VAT_trends_1-1">b</a> <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation book cs1"><a rel="nofollow" class="external text" href="http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/consumption-tax-trends-2014_ctt-2014-en#.V-bNg61v9GY#page1">Consumption Tax Trends 2018: VAT/GST and excise rates, trends and policy issues</a>. Secretary-General of the OECD. 2018. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1787%2Fctt-2018-en">10.1787/ctt-2018-en</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-92-64-22394-3" title="Special:BookSources/978-92-64-22394-3"><bdi>978-92-64-22394-3</bdi></a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:239487087">239487087</a>. Retrieved 24 September 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Consumption+Tax+Trends+2018%3A+VAT%2FGST+and+excise+rates%2C+trends+and+policy+issues&rft.pub=Secretary-General+of+the+OECD&rft.date=2018&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A239487087%23id-name%3DS2CID&rft_id=info%3Adoi%2F10.1787%2Fctt-2018-en&rft.isbn=978-92-64-22394-3&rft_id=http%3A%2F%2Fwww.keepeek.com%2FDigital-Asset-Management%2Foecd%2Ftaxation%2Fconsumption-tax-trends-2014_ctt-2014-en%23.V-bNg61v9GY%23page1&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-2"><a href="#cite_ref-2">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAsquith2023" class="citation web cs1">Asquith, Richard (6 June 2023). <a rel="nofollow" class="external text" href="https://www.vatcalc.com/global/how-many-countries-have-vat-or-gst-174/">"How many countries have VAT or GST? 175"</a>. VATCalc. Tax Agile. Retrieved 15 August 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=VATCalc&rft.atitle=How+many+countries+have+VAT+or+GST%3F+175&rft.date=2023-06-06&rft.aulast=Asquith&rft.aufirst=Richard&rft_id=https%3A%2F%2Fwww.vatcalc.com%2Fglobal%2Fhow-many-countries-have-vat-or-gst-174%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-icaew-3">^ <a href="#cite_ref-icaew_3-0">a</a> <a href="#cite_ref-icaew_3-1">b</a> <a href="#cite_ref-icaew_3-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFICAEW_Insights2024" class="citation web cs1">ICAEW Insights (18 September 2024). <a rel="nofollow" class="external text" href="https://www.icaew.com/insights/tax-news/2024/sep-2024/a-brief-history-of-vat-in-europe-and-the-uk">"A brief history of VAT in Europe and the UK"</a>. <a href="/wiki/ICAEW" class="mw-redirect" title="ICAEW">ICAEW</a>. Retrieved 11 October 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ICAEW&rft.atitle=A+brief+history+of+VAT+in+Europe+and+the+UK&rft.date=2024-09-18&rft.au=ICAEW+Insights&rft_id=https%3A%2F%2Fwww.icaew.com%2Finsights%2Ftax-news%2F2024%2Fsep-2024%2Fa-brief-history-of-vat-in-europe-and-the-uk&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-:0-4"><a href="#cite_ref-:0_4-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHelgason2017" class="citation journal cs1">Helgason, Agnar Freyr (2017). "Unleashing the 'money machine': the domestic political foundations of VAT adoption". Socio-Economic Review. 15 (4): 797–813. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1093%2Fser%2Fmwx004">10.1093/ser/mwx004</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Socio-Economic+Review&rft.atitle=Unleashing+the+%27money+machine%27%3A+the+domestic+political+foundations+of+VAT+adoption&rft.volume=15&rft.issue=4&rft.pages=%3Cspan+class%3D%22nowrap%22%3E797-%3C%2Fspan%3E813&rft.date=2017&rft_id=info%3Adoi%2F10.1093%2Fser%2Fmwx004&rft.aulast=Helgason&rft.aufirst=Agnar+Freyr&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-5"><a href="#cite_ref-5">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100102130158/http://www.performance-publique.gouv.fr/le-budget-et-les-comptes-de-letat/approfondir/les-recettes/les-recettes-fiscales.html">"Les recettes fiscales"</a>. Le budget et les comptes de l'État (in French). <a href="/wiki/Minister_of_the_Economy,_Industry_and_Employment_(France)" class="mw-redirect" title="Minister of the Economy, Industry and Employment (France)">Minister of the Economy, Industry and Employment (France)</a>. 30 October 2009. Archived from <a rel="nofollow" class="external text" href="http://www.performance-publique.gouv.fr/le-budget-et-les-comptes-de-letat/approfondir/les-recettes/les-recettes-fiscales.html">the original</a> on 2 January 2010. Retrieved 15 May 2009. <q>la TVA représente 125,4 milliards d'euros, soit 49,7% des recettes fiscales nettes de l'État.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Le+budget+et+les+comptes+de+l%27%C3%89tat&rft.atitle=Les+recettes+fiscales&rft.date=2009-10-30&rft_id=http%3A%2F%2Fwww.performance-publique.gouv.fr%2Fle-budget-et-les-comptes-de-letat%2Fapprofondir%2Fles-recettes%2Fles-recettes-fiscales.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-6"><a href="#cite_ref-6">^</a> <a href="/wiki/Marcel_van_Meerhaeghe" title="Marcel van Meerhaeghe">M.A.G. van Meerhaeghe</a>, Taxation and the European Community, Economia delle Scelte Pubbliche, Vol. VII, 1989-1/2, pp. 18–19. </li> <li id="cite_note-7"><a href="#cite_ref-7">^</a> Europäische Wirtschaftsgemeinschaft – Kommission: Bericht des Steuer- und Finanzausschusses (Neumark Bericht), Brüssel 1963. </li> <li id="cite_note-:02-8">^ <a href="#cite_ref-:02_8-0">a</a> <a href="#cite_ref-:02_8-1">b</a> <a href="#cite_ref-:02_8-2">c</a> <a href="#cite_ref-:02_8-3">d</a> <a href="#cite_ref-:02_8-4">e</a> <a href="#cite_ref-:02_8-5">f</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLin2022" class="citation book cs1">Lin, Shuanglin (2022). China's Public Finance: Reforms, Challenges, and Options. New York, NY: <a href="/wiki/Cambridge_University_Press" title="Cambridge University Press">Cambridge University Press</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-009-09902-8" title="Special:BookSources/978-1-009-09902-8"><bdi>978-1-009-09902-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China%27s+Public+Finance%3A+Reforms%2C+Challenges%2C+and+Options&rft.place=New+York%2C+NY&rft.pub=Cambridge+University+Press&rft.date=2022&rft.isbn=978-1-009-09902-8&rft.aulast=Lin&rft.aufirst=Shuanglin&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-9"><a href="#cite_ref-9">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBodinEbrilKeenSummers2001" class="citation book cs1">Bodin, Jean-Paul; Ebril, Liam P.; Keen, Michael; Summers, Victoria P. (5 November 2001). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=qnI5E3m09d0C&pg=PA49">The Modern VAT</a>. <a href="/wiki/International_Monetary_Fund" title="International Monetary Fund">International Monetary Fund</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-58906-026-5" title="Special:BookSources/978-1-58906-026-5"><bdi>978-1-58906-026-5</bdi></a>. Retrieved 30 April 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Modern+VAT&rft.pub=International+Monetary+Fund&rft.date=2001-11-05&rft.isbn=978-1-58906-026-5&rft.aulast=Bodin&rft.aufirst=Jean-Paul&rft.au=Ebril%2C+Liam+P.&rft.au=Keen%2C+Michael&rft.au=Summers%2C+Victoria+P.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DqnI5E3m09d0C%26pg%3DPA49&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-CRS_2008-10">^ <a href="#cite_ref-CRS_2008_10-0">a</a> <a href="#cite_ref-CRS_2008_10-1">b</a> <a href="#cite_ref-CRS_2008_10-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBickley2008" class="citation report cs1">Bickley, James M. (3 January 2008). <a rel="nofollow" class="external text" href="https://www.fas.org/sgp/crs/misc/RL33619.pdf">"Value-Added Tax: A New U.S. Revenue Source?"</a> (PDF) (Report). <a href="/wiki/Congressional_Research_Service" title="Congressional Research Service">Congressional Research Service</a>. pp. 1, 3. RL33619. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160628205051/http://www.fas.org/sgp/crs/misc/RL33619.pdf">Archived</a> (PDF) from the original on 28 June 2016. Retrieved 24 September 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=%22Value-Added+Tax%3A+A+New+U.S.+Revenue+Source%3F%22&rft.pages=1%2C+3&rft.pub=Congressional+Research+Service&rft.date=2008-01-03&rft.aulast=Bickley&rft.aufirst=James+M.&rft_id=https%3A%2F%2Fwww.fas.org%2Fsgp%2Fcrs%2Fmisc%2FRL33619.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Cruz_Flat_Tax-11">^ <a href="#cite_ref-Cruz_Flat_Tax_11-0">a</a> <a href="#cite_ref-Cruz_Flat_Tax_11-1">b</a> <a href="#cite_ref-Cruz_Flat_Tax_11-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCole2015" class="citation web cs1">Cole, Alan (29 October 2015). <a rel="nofollow" class="external text" href="http://taxfoundation.org/blog/ted-cruz-s-business-flat-tax-primer">"Ted Cruz's "Business Flat Tax:" A Primer"</a>. Tax Policy Blog. Tax Foundation. Retrieved 24 September 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Policy+Blog&rft.atitle=Ted+Cruz%27s+%22Business+Flat+Tax%3A%22+A+Primer&rft.date=2015-10-29&rft.aulast=Cole&rft.aufirst=Alan&rft_id=http%3A%2F%2Ftaxfoundation.org%2Fblog%2Fted-cruz-s-business-flat-tax-primer&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-USCC_VAT_white_paper-12">^ <a href="#cite_ref-USCC_VAT_white_paper_12-0">a</a> <a href="#cite_ref-USCC_VAT_white_paper_12-1">b</a> <a href="#cite_ref-USCC_VAT_white_paper_12-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBeram" class="citation report cs1">Beram, Philip. <a rel="nofollow" class="external text" href="https://www.uschamber.com/sites/default/files/legacy/issues/econtax/files/vat_paper_4_25_2010.pdf">An Introduction to the Value Added Tax (VAT)</a> (PDF) (Report). <a href="/wiki/United_States_Chamber_of_Commerce" title="United States Chamber of Commerce">United States Chamber of Commerce</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160924201658/https://www.uschamber.com/sites/default/files/legacy/issues/econtax/files/vat_paper_4_25_2010.pdf">Archived</a> (PDF) from the original on 24 September 2016. Retrieved 24 September 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=An+Introduction+to+the+Value+Added+Tax+%28VAT%29&rft.pub=United+States+Chamber+of+Commerce&rft.aulast=Beram&rft.aufirst=Philip&rft_id=https%3A%2F%2Fwww.uschamber.com%2Fsites%2Fdefault%2Ffiles%2Flegacy%2Fissues%2Fecontax%2Ffiles%2Fvat_paper_4_25_2010.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-13"><a href="#cite_ref-13">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMinh_Le2003" class="citation conference cs1">Minh Le, Tuan (1 May 2003). Value Added Taxation: Mechanism, Design, and Policy Issues. World Bank. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:9409506">9409506</a>. <q>the mechanism provides strong incentives for firms to keep invoices</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=conference&rft.btitle=Value+Added+Taxation%3A+Mechanism%2C+Design%2C+and+Policy+Issues&rft.pub=World+Bank&rft.date=2003-05-01&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A9409506%23id-name%3DS2CID&rft.aulast=Minh+Le&rft.aufirst=Tuan&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-14"><a href="#cite_ref-14">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrockmeyerMascagniNairWaseem2024" class="citation journal cs1">Brockmeyer, Anne; Mascagni, Giulia; Nair, Vedanth; Waseem, Mazhar; Almunia, Miguel (2024). <a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Fjep.38.1.107">"Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries"</a>. Journal of Economic Perspectives. 38 (1): 107–132. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Fjep.38.1.107">10.1257/jep.38.1.107</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0895-3309">0895-3309</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Economic+Perspectives&rft.atitle=Does+the+Value-Added+Tax+Add+Value%3F+Lessons+Using+Administrative+Data+from+a+Diverse+Set+of+Countries&rft.volume=38&rft.issue=1&rft.pages=%3Cspan+class%3D%22nowrap%22%3E107-%3C%2Fspan%3E132&rft.date=2024&rft_id=info%3Adoi%2F10.1257%2Fjep.38.1.107&rft.issn=0895-3309&rft.aulast=Brockmeyer&rft.aufirst=Anne&rft.au=Mascagni%2C+Giulia&rft.au=Nair%2C+Vedanth&rft.au=Waseem%2C+Mazhar&rft.au=Almunia%2C+Miguel&rft_id=https%3A%2F%2Fdoi.org%2F10.1257%252Fjep.38.1.107&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-15"><a href="#cite_ref-15">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFkristenbickerstaff2020" class="citation web cs1">kristenbickerstaff (21 December 2020). <a rel="nofollow" class="external text" href="https://tax.thomsonreuters.com/blog/what-is-the-difference-between-sales-tax-and-vat/">"What is the difference between sales tax and VAT?"</a>. Tax & Accounting Blog Posts by Thomson Reuters. Retrieved 20 July 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+%26+Accounting+Blog+Posts+by+Thomson+Reuters&rft.atitle=What+is+the+difference+between+sales+tax+and+VAT%3F&rft.date=2020-12-21&rft.au=kristenbickerstaff&rft_id=https%3A%2F%2Ftax.thomsonreuters.com%2Fblog%2Fwhat-is-the-difference-between-sales-tax-and-vat%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-auto-16">^ <a href="#cite_ref-auto_16-0">a</a> <a href="#cite_ref-auto_16-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.cbo.gov/budget-options/2018/54820">"Options for Reducing the Deficit: 2019 to 2028"</a>. Congressional Budget Office. 13 December 2018. Retrieved 1 March 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Options+for+Reducing+the+Deficit%3A+2019+to+2028&rft.pub=Congressional+Budget+Office&rft.date=2018-12-13&rft_id=https%3A%2F%2Fwww.cbo.gov%2Fbudget-options%2F2018%2F54820&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-oecd-17"><a href="#cite_ref-oecd_17-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="https://www.oecd-ilibrary.org/deliver/4a494083-en.pdf?itemId=%2Fcontent%2Fpaper%2F4a494083-en&mimeType=pdf">OECD Taxation Working Papers: Reassessing the regressivity of the VAT</a> (PDF) (Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1787%2F22235558">10.1787/22235558</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/2223-5558">2223-5558</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=OECD+Taxation+Working+Papers%3A+Reassessing+the+regressivity+of+the+VAT&rft.series=OECD+Taxation+Working+Papers&rft.pub=Organisation+for+Economic+Co-Operation+and+Development+%28OECD%29&rft.date=2022&rft_id=info%3Adoi%2F10.1787%2F22235558&rft.issn=2223-5558&rft_id=https%3A%2F%2Fwww.oecd-ilibrary.org%2Fdeliver%2F4a494083-en.pdf%3FitemId%3D%252Fcontent%252Fpaper%252F4a494083-en%26mimeType%3Dpdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-18"><a href="#cite_ref-18">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEnache2020" class="citation web cs1">Enache, Cristina (13 August 2020). <a rel="nofollow" class="external text" href="https://taxfoundation.org/value-added-tax-vat-progressive/">"Contrary to Popular Belief, Value-Added Taxes Found to Be Slightly Progressive"</a>. Tax Foundation.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Foundation&rft.atitle=Contrary+to+Popular+Belief%2C+Value-Added+Taxes+Found+to+Be+Slightly+Progressive&rft.date=2020-08-13&rft.aulast=Enache&rft.aufirst=Cristina&rft_id=https%3A%2F%2Ftaxfoundation.org%2Fvalue-added-tax-vat-progressive%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-19"><a href="#cite_ref-19">^</a> Chia-Tern Huey Min (October 2004) <a rel="nofollow" class="external text" href="https://web.archive.org/web/20071129192831/http://adb.org/Documents/Events/2004/Fourteenth-Tax-Conference/text-chia.pdf">GST in Singapore: Policy Rationale, Implementation Strategy & Technical Design</a>, Singapore Ministry of Finance. </li> <li id="cite_note-20"><a href="#cite_ref-20">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.nationalekonomi.se/sites/default/files/2016/09/44-5-bfjmst.pdf">"Rätt lagat? Effekter av sänkt moms på restaurang- och cateringtjänster i Sverige"</a> (PDF). www.nationalekonomi.se. Retrieved 5 October 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.nationalekonomi.se&rft.atitle=R%C3%A4tt+lagat%3F+Effekter+av+s%C3%A4nkt+moms+p%C3%A5+restaurang-+och+cateringtj%C3%A4nster+i+Sverige&rft_id=https%3A%2F%2Fwww.nationalekonomi.se%2Fsites%2Fdefault%2Ffiles%2F2016%2F09%2F44-5-bfjmst.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-21"><a href="#cite_ref-21">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCrawfordKeenSmith" class="citation web cs1">Crawford, Ian; Keen, Michael; Smith, Stephen. <a rel="nofollow" class="external text" href="https://ifs.org.uk/mirrleesreview/dimensions/ch4.pdf">"Value Added Tax and Excises"</a> (PDF). <a href="/wiki/Institute_for_Fiscal_Studies" title="Institute for Fiscal Studies">Institute for Fiscal Studies</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Institute+for+Fiscal+Studies&rft.atitle=Value+Added+Tax+and+Excises&rft.aulast=Crawford&rft.aufirst=Ian&rft.au=Keen%2C+Michael&rft.au=Smith%2C+Stephen&rft_id=https%3A%2F%2Fifs.org.uk%2Fmirrleesreview%2Fdimensions%2Fch4.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-22"><a href="#cite_ref-22">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxation-customs.ec.europa.eu/taxation/vat/fight-against-vat-fraud/vat-gap_en">"VAT Gap - European Commission"</a>. taxation-customs.ec.europa.eu.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxation-customs.ec.europa.eu&rft.atitle=VAT+Gap+-+European+Commission&rft_id=https%3A%2F%2Ftaxation-customs.ec.europa.eu%2Ftaxation%2Fvat%2Ffight-against-vat-fraud%2Fvat-gap_en&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-23"><a href="#cite_ref-23">^</a> O'Grady, Sean (26 July 2007) "<a rel="nofollow" class="external text" href="https://web.archive.org/web/20081224045212/http://www.independent.co.uk/news/business/news/carousel-fraud-has-cost-uk-up-to-16316bn-458771.html">Carousel fraud 'has cost UK up to £16bn'</a>", The Independent. </li> <li id="cite_note-economyincrisis.org-24">^ <a href="#cite_ref-economyincrisis.org_24-0">a</a> <a href="#cite_ref-economyincrisis.org_24-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160323111240/http://economyincrisis.org/content/now-is-the-time-to-reform-the-income-tax-with-a-vat">"Now is the Time to Reform the Income Tax with a VAT! | Economy in Crisis"</a>. Archived from <a rel="nofollow" class="external text" href="http://economyincrisis.org/content/now-is-the-time-to-reform-the-income-tax-with-a-vat">the original</a> on 23 March 2016. Retrieved 17 March 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Now+is+the+Time+to+Reform+the+Income+Tax+with+a+VAT%21+%26%23124%3B+Economy+in+Crisis&rft_id=http%3A%2F%2Feconomyincrisis.org%2Fcontent%2Fnow-is-the-time-to-reform-the-income-tax-with-a-vat&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-25"><a href="#cite_ref-25">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLaw2022" class="citation web cs1">Law, Henry (30 September 2022). <a rel="nofollow" class="external text" href="https://landvaluetax.org/comment/current-affairs/taxation/the-dead-loss-of-vat-september-2022/">"The dead loss of VAT - September 2022"</a>. Land Value Tax Campaign.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Land+Value+Tax+Campaign&rft.atitle=The+dead+loss+of+VAT+-+September+2022&rft.date=2022-09-30&rft.aulast=Law&rft.aufirst=Henry&rft_id=https%3A%2F%2Flandvaluetax.org%2Fcomment%2Fcurrent-affairs%2Ftaxation%2Fthe-dead-loss-of-vat-september-2022%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-PWC-26"><a href="#cite_ref-PWC_26-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.pwc.com/gx/en/tax/pdf/impact-of-vat.pdf">"The impact of VAT compliance on business"</a> (PDF). PriceWaterhouseCoopers. September 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+impact+of+VAT+compliance+on+business&rft.pub=PriceWaterhouseCoopers&rft.date=2010-09&rft_id=https%3A%2F%2Fwww.pwc.com%2Fgx%2Fen%2Ftax%2Fpdf%2Fimpact-of-vat.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-27"><a href="#cite_ref-27">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.pwc.com/gx/en/tax/pdf/impact-of-vat.pdf">"The impact of VAT compliance on business"</a> (PDF). PricewaterhouseCoopers. Retrieved 30 May 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PricewaterhouseCoopers&rft.atitle=The+impact+of+VAT+compliance+on+business&rft_id=https%3A%2F%2Fwww.pwc.com%2Fgx%2Fen%2Ftax%2Fpdf%2Fimpact-of-vat.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-28"><a href="#cite_ref-28">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAbolins2002" class="citation web cs1">Abolins, Jon (1 May 2002). <a rel="nofollow" class="external text" href="https://www.accountancydaily.co/vat-software-compliance-costs">"VAT Software: compliance costs"</a>. Accountancy Daily.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Accountancy+Daily&rft.atitle=VAT+Software%3A+compliance+costs&rft.date=2002-05-01&rft.aulast=Abolins&rft.aufirst=Jon&rft_id=https%3A%2F%2Fwww.accountancydaily.co%2Fvat-software-compliance-costs&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-29"><a href="#cite_ref-29">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.amtacdc.org/Pages/Policy-Issues.aspx#VAT">"Border Adjusted Taxation / Value Added Tax (VAT)"</a>. Amtacdc.org. Retrieved 30 April 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Border+Adjusted+Taxation+%2F+Value+Added+Tax+%28VAT%29&rft.pub=Amtacdc.org&rft_id=http%3A%2F%2Fwww.amtacdc.org%2FPages%2FPolicy-Issues.aspx%23VAT&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Marc_A._Thiessen-30"><a href="#cite_ref-Marc_A._Thiessen_30-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThiessen2017" class="citation news cs1">Thiessen, Marc A. (17 January 2017). <a rel="nofollow" class="external text" href="https://www.washingtonpost.com/opinions/yes-trump-can-make-mexico-pay-for-the-border-wall-heres-how/2017/01/17/7edf7872-dcbf-11e6-ad42-f3375f271c9c_story.html">"Yes, Trump can make Mexico pay for the border wall. Here's how"</a>. The Washington Post. Retrieved 17 January 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Washington+Post&rft.atitle=Yes%2C+Trump+can+make+Mexico+pay+for+the+border+wall.+Here%27s+how.&rft.date=2017-01-17&rft.aulast=Thiessen&rft.aufirst=Marc+A.&rft_id=https%3A%2F%2Fwww.washingtonpost.com%2Fopinions%2Fyes-trump-can-make-mexico-pay-for-the-border-wall-heres-how%2F2017%2F01%2F17%2F7edf7872-dcbf-11e6-ad42-f3375f271c9c_story.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-GOP_Tax_Reform_2016-31">^ <a href="#cite_ref-GOP_Tax_Reform_2016_31-0">a</a> <a href="#cite_ref-GOP_Tax_Reform_2016_31-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20170116171856/https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf">"A Better Way— Our Vision for a Confident America"</a> (PDF). <a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republican Party</a>. 24 June 2016. Archived from <a rel="nofollow" class="external text" href="https://abetterway.speaker.gov/_assets/pdf/ABetterWay-Tax-PolicyPaper.pdf">the original</a> (PDF) on 16 January 2017. Retrieved 17 January 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+Better+Way%E2%80%94+Our+Vision+for+a+Confident+America&rft.pub=Republican+Party&rft.date=2016-06-24&rft_id=https%3A%2F%2Fabetterway.speaker.gov%2F_assets%2Fpdf%2FABetterWay-Tax-PolicyPaper.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-32"><a href="#cite_ref-32">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFreund2017" class="citation news cs1"><a href="/wiki/Caroline_Freund" title="Caroline Freund">Freund, Caroline</a> (18 January 2017). <a rel="nofollow" class="external text" href="https://www.bloomberg.com/view/articles/2017-01-18/trump-is-right-border-adjustment-tax-is-complicated">"Trump Is Right: 'Border Adjustment' Tax Is Complicated"</a>. BloombergView. Bloomberg LP. Retrieved 19 January 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BloombergView&rft.atitle=Trump+Is+Right%3A+%27Border+Adjustment%27+Tax+Is+Complicated&rft.date=2017-01-18&rft.aulast=Freund&rft.aufirst=Caroline&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fview%2Farticles%2F2017-01-18%2Ftrump-is-right-border-adjustment-tax-is-complicated&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-33"><a href="#cite_ref-33">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBenzartiTazhitdinova2021" class="citation journal cs1">Benzarti, Youssef; Tazhitdinova, Alisa (2021). <a rel="nofollow" class="external text" href="http://www.nber.org/papers/w26195.pdf">"Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms"</a> (PDF). American Economic Journal: Economic Policy. 13 (4): 469–489. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Fpol.20190492">10.1257/pol.20190492</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1945-7731">1945-7731</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:240240194">240240194</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=American+Economic+Journal%3A+Economic+Policy&rft.atitle=Do+Value-Added+Taxes+Affect+International+Trade+Flows%3F+Evidence+from+30+Years+of+Tax+Reforms&rft.volume=13&rft.issue=4&rft.pages=%3Cspan+class%3D%22nowrap%22%3E469-%3C%2Fspan%3E489&rft.date=2021&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A240240194%23id-name%3DS2CID&rft.issn=1945-7731&rft_id=info%3Adoi%2F10.1257%2Fpol.20190492&rft.aulast=Benzarti&rft.aufirst=Youssef&rft.au=Tazhitdinova%2C+Alisa&rft_id=http%3A%2F%2Fwww.nber.org%2Fpapers%2Fw26195.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Armenia_-_Corporate_-_Other_taxes-34">^ <a href="#cite_ref-Armenia_-_Corporate_-_Other_taxes_34-0">a</a> <a href="#cite_ref-Armenia_-_Corporate_-_Other_taxes_34-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/armenia/corporate/other-taxes">"Armenia - Corporate - Other taxes"</a>. taxsummaries.pwc.com.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Armenia+-+Corporate+-+Other+taxes&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Farmenia%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-35"><a href="#cite_ref-35">^</a> <a rel="nofollow" class="external text" href="http://www.tacentral.com/economy.asp?story_no=9">The tax system in Armenia: Economy: Armenia travel, history, Archeology & Ecology: Tourarmenia: Travel guide to Armenia. THE TAX SYSTEM IN ARMENIA | Economy | Armenia Travel, History, Archeology & Ecology | TourArmenia | Travel Guide to Armenia. (n.d.). Retrieved December 3, 2022.</a> </li> <li id="cite_note-36"><a href="#cite_ref-36">^</a> <a rel="nofollow" class="external text" href="https://www.vertexinc.com/resources/resource-library/armenia-change-vat-rules-covering-digital-services-supplied-non#:~:text=The%20rules%20in%20Armenia%20come,to%20these%20sales%20is%2020%25.">Armenia to change VAT rules covering digital services supplied by non-residents. Vertex, Inc. (2022, March 14). Retrieved December 3, 2022 </a> </li> <li id="cite_note-37"><a href="#cite_ref-37">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nbr.gov.bd/uploads/acts/5.pdf">"5.pdf"</a> (PDF). <a href="/wiki/National_Board_of_Revenue" title="National Board of Revenue">National Board of Revenue</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=National+Board+of+Revenue&rft.atitle=5.pdf&rft_id=https%3A%2F%2Fnbr.gov.bd%2Fuploads%2Facts%2F5.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-:3-38">^ <a href="#cite_ref-:3_38-0">a</a> <a href="#cite_ref-:3_38-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nbr.gov.bd/uploads/acts/6.pdf">"বাংলাদেশ জাতীয় সংসদ"</a> (PDF). nbr.gov.bd. Retrieved 5 October 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=nbr.gov.bd&rft.atitle=%E0%A6%AC%E0%A6%BE%E0%A6%82%E0%A6%B2%E0%A6%BE%E0%A6%A6%E0%A7%87%E0%A6%B6+%E0%A6%9C%E0%A6%BE%E0%A6%A4%E0%A7%80%E0%A6%AF%E0%A6%BC+%E0%A6%B8%E0%A6%82%E0%A6%B8%E0%A6%A6&rft_id=https%3A%2F%2Fnbr.gov.bd%2Fuploads%2Facts%2F6.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-39"><a href="#cite_ref-39">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://nbr.gov.bd/uploads/rules/8.pdf">"8.pdf"</a> (PDF). <a href="/wiki/National_Board_of_Revenue" title="National Board of Revenue">National Board of Revenue</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=National+Board+of+Revenue&rft.atitle=8.pdf&rft_id=http%3A%2F%2Fnbr.gov.bd%2Fuploads%2Frules%2F8.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-40"><a href="#cite_ref-40">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://nbr.gov.bd/uploads/rules/13.pdf">"13.pdf"</a> (PDF). <a href="/wiki/National_Board_of_Revenue" title="National Board of Revenue">National Board of Revenue</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=National+Board+of+Revenue&rft.atitle=13.pdf&rft_id=http%3A%2F%2Fnbr.gov.bd%2Fuploads%2Frules%2F13.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-41"><a href="#cite_ref-41">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.newagebd.net/article/21547/nbr-seeks-extension-of-time-cost-for-vat-online-project">"NBR seeks extension of time, cost for VAT online project"</a>. New Age. 8 August 2017. p. 1.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=New+Age&rft.atitle=NBR+seeks+extension+of+time%2C+cost+for+VAT+online+project&rft.pages=1&rft.date=2017-08-08&rft_id=https%3A%2F%2Fwww.newagebd.net%2Farticle%2F21547%2Fnbr-seeks-extension-of-time-cost-for-vat-online-project&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-42"><a href="#cite_ref-42">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nbr.gov.bd/uploads/acts/26.pdf">"Microsoft Word - 3472-Act-20-National Parliament-21 November 2015_9075-9077"</a> (PDF). nbr.gov.bd. Retrieved 5 October 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=nbr.gov.bd&rft.atitle=Microsoft+Word+-+3472-Act-20-National+Parliament-21+November+2015_9075-9077&rft_id=https%3A%2F%2Fnbr.gov.bd%2Fuploads%2Facts%2F26.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-43"><a href="#cite_ref-43">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nbr.gov.bd/uploads/rules/VATR2016.pdf">"VATR2016"</a> (PDF). nbr.gov.bd. Retrieved 5 October 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=nbr.gov.bd&rft.atitle=VATR2016&rft_id=https%3A%2F%2Fnbr.gov.bd%2Fuploads%2Frules%2FVATR2016.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-44"><a href="#cite_ref-44">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.trade.gov/country-commercial-guides/barbados-import-tariffs">"Import Tariffs"</a>. International Trade Administration. 25 September 2021. Retrieved 3 March 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=International+Trade+Administration&rft.atitle=Import+Tariffs&rft.date=2021-09-25&rft_id=https%3A%2F%2Fwww.trade.gov%2Fcountry-commercial-guides%2Fbarbados-import-tariffs&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-45"><a href="#cite_ref-45">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.caribbeanelections.com/knowledge/budget/bb_budget/bb_budget_2011.asp">"Caribbean National Budgets | 2011 Barbados Budget Address"</a>. www.caribbeanelections.com. Retrieved 3 March 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.caribbeanelections.com&rft.atitle=Caribbean+National+Budgets+%7C+2011+Barbados+Budget+Address&rft_id=http%3A%2F%2Fwww.caribbeanelections.com%2Fknowledge%2Fbudget%2Fbb_budget%2Fbb_budget_2011.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-46"><a href="#cite_ref-46">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://barbados.org/barbados-taxes.htm">"Barbados Taxes"</a>. barbados.org. Retrieved 3 March 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=barbados.org&rft.atitle=Barbados+Taxes&rft_id=https%3A%2F%2Fbarbados.org%2Fbarbados-taxes.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-47"><a href="#cite_ref-47">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.bra.gov.bb/Portal/Value-Added-Tax-V-A-T.aspx">"Value Added Tax (V.A.T.)"</a>. www.bra.gov.bb. Retrieved 3 March 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.bra.gov.bb&rft.atitle=Value+Added+Tax+%28V.A.T.%29&rft_id=https%3A%2F%2Fwww.bra.gov.bb%2FPortal%2FValue-Added-Tax-V-A-T.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-48"><a href="#cite_ref-48">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.sii.cl/pagina/jurisprudencia/leyviva1_2.htm">"Ley No. 825 Sobre Impuesto a las Ventas y Servicios"</a>. www.sii.cl. Retrieved 26 March 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.sii.cl&rft.atitle=Ley+No.+825+Sobre+Impuesto+a+las+Ventas+y+Servicios&rft_id=https%3A%2F%2Fwww.sii.cl%2Fpagina%2Fjurisprudencia%2Fleyviva1_2.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-49"><a href="#cite_ref-49">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.sii.cl/ayudas/aprenda_sobre/3072-1-3079.html">"SII | Servicio de Impuestos Internos"</a>. www.sii.cl. Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.sii.cl&rft.atitle=SII+%7C+Servicio+de+Impuestos+Internos&rft_id=https%3A%2F%2Fwww.sii.cl%2Fayudas%2Faprenda_sobre%2F3072-1-3079.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-50"><a href="#cite_ref-50">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMusto2022" class="citation web cs1">Musto, Luke (28 June 2022). <a rel="nofollow" class="external text" href="https://www.hgomezgroup.com/taxation/chile-tax-law-update-vat-to-be-levied-on-services/">"Chile Tax Law Update: VAT to be levied on services"</a>. Harris Gomez Group Pty Ltd. Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Harris+Gomez+Group+Pty+Ltd&rft.atitle=Chile+Tax+Law+Update%3A+VAT+to+be+levied+on+services&rft.date=2022-06-28&rft.aulast=Musto&rft.aufirst=Luke&rft_id=https%3A%2F%2Fwww.hgomezgroup.com%2Ftaxation%2Fchile-tax-law-update-vat-to-be-levied-on-services%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-51"><a href="#cite_ref-51">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.sii.cl/destacados/educacion/siieduca/aprende-con-nosotros/como-es-el-sistema-tributario-de-chile.html">"¿Cómo es el Sistema Tributario de Chile? - Programa de Educación Fiscal - SII Educa"</a>. www.sii.cl (in Spanish). Retrieved 26 March 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.sii.cl&rft.atitle=%C2%BFC%C3%B3mo+es+el+Sistema+Tributario+de+Chile%3F+-+Programa+de+Educaci%C3%B3n+Fiscal+-+SII+Educa&rft_id=https%3A%2F%2Fwww.sii.cl%2Fdestacados%2Feducacion%2Fsiieduca%2Faprende-con-nosotros%2Fcomo-es-el-sistema-tributario-de-chile.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-:6-52"><a href="#cite_ref-:6_52-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLan2024" class="citation book cs1">Lan, Xiaohuan (2024). How China Works: An Introduction to China's State-led Economic Development. Translated by Topp, Gary. <a href="/wiki/Palgrave_Macmillan" title="Palgrave Macmillan">Palgrave Macmillan</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1007%2F978-981-97-0080-6">10.1007/978-981-97-0080-6</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-981-97-0079-0" title="Special:BookSources/978-981-97-0079-0"><bdi>978-981-97-0079-0</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=How+China+Works%3A+An+Introduction+to+China%27s+State-led+Economic+Development&rft.pub=Palgrave+Macmillan&rft.date=2024&rft_id=info%3Adoi%2F10.1007%2F978-981-97-0080-6&rft.isbn=978-981-97-0079-0&rft.aulast=Lan&rft.aufirst=Xiaohuan&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-53"><a href="#cite_ref-53">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.financnisprava.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2024/informace-gfr-ke-zmenam-sazeb-dph-od-20240101-20444.aspx">"Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024"</a>. Finanční správa České republiky (in Czech). Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Finan%C4%8Dn%C3%AD+spr%C3%A1va+%C4%8Cesk%C3%A9+republiky&rft.atitle=Informace+GF%C5%98+ke+zm%C4%9Bn%C3%A1m+sazeb+DPH+od+1.+1.+2024&rft_id=https%3A%2F%2Fwww.financnisprava.cz%2Fcs%2Ffinancni-sprava%2Fmedia-a-verejnost%2Ftiskove-zpravy-gfr%2Ftiskove-zpravy-2024%2Finformace-gfr-ke-zmenam-sazeb-dph-od-20240101-20444.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-54"><a href="#cite_ref-54">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.aktualne.cz/wiki/finance/dph-dan-z-pridane-hodnoty-sazby-zmeny/r~0d2bd12edbab11e488b0002590604f2e/">"Sazby daně z přidané hodnoty a změny DPH | Aktuálně.cz"</a>. Aktuálně.cz - Víte, co se právě děje (in Czech). 1 April 2015. Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Aktu%C3%A1ln%C4%9B.cz+-+V%C3%ADte%2C+co+se+pr%C3%A1v%C4%9B+d%C4%9Bje&rft.atitle=Sazby+dan%C4%9B+z+p%C5%99idan%C3%A9+hodnoty+a+zm%C4%9Bny+DPH+%7C+Aktu%C3%A1ln%C4%9B.cz&rft.date=2015-04-01&rft_id=https%3A%2F%2Fwww.aktualne.cz%2Fwiki%2Ffinance%2Fdph-dan-z-pridane-hodnoty-sazby-zmeny%2Fr~0d2bd12edbab11e488b0002590604f2e%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-55"><a href="#cite_ref-55">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.penize.cz/dph/442212-zmeny-dph-prehledne-kompletni-seznam">"Změny DPH přehledně. Tady je kompletní seznam"</a>. Peníze.cz (in Czech). Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Pen%C3%ADze.cz&rft.atitle=Zm%C4%9Bny+DPH+p%C5%99ehledn%C4%9B.+Tady+je+kompletn%C3%AD+seznam&rft_id=https%3A%2F%2Fwww.penize.cz%2Fdph%2F442212-zmeny-dph-prehledne-kompletni-seznam&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-56"><a href="#cite_ref-56">^</a> Directive 2006/112/EC </li> <li id="cite_note-57"><a href="#cite_ref-57">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ec.europa.eu/taxation_customs/sites/default/files/vat_rates_en.pdf">"VAT rates applied in the Member States of the European Union"</a> (PDF). <a href="/wiki/European_Commission" title="European Commission">European Commission</a>. 1 January 2021. Retrieved 3 July 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=European+Commission&rft.atitle=VAT+rates+applied+in+the+Member+States+of+the+European+Union&rft.date=2021-01-01&rft_id=https%3A%2F%2Fec.europa.eu%2Ftaxation_customs%2Fsites%2Fdefault%2Ffiles%2Fvat_rates_en.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-58"><a href="#cite_ref-58">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThacker,_Sunil2008–2009" class="citation journal cs1">Thacker, Sunil (2008–2009). "Taxation in the Gulf: Introduction of a Value Added Tax". Michigan State Journal of International Law. 17 (3): 721. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1435988">1435988</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Michigan+State+Journal+of+International+Law&rft.atitle=Taxation+in+the+Gulf%3A+Introduction+of+a+Value+Added+Tax&rft.volume=17&rft.issue=3&rft.pages=721&rft.date=2008%2F2009&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D1435988%23id-name%3DSSRN&rft.au=Thacker%2C+Sunil&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-59"><a href="#cite_ref-59">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDiaa2016" class="citation news cs1">Diaa, Sarah (15 June 2016). <a rel="nofollow" class="external text" href="http://gulfnews.com/business/economy/uae-outlines-vat-threshold-for-firms-in-phase-1-1.1847025">"UAE outlines VAT threshold for firms in Phase 1"</a>. Gulf News.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Gulf+News&rft.atitle=UAE+outlines+VAT+threshold+for+firms+in+Phase+1&rft.date=2016-06-15&rft.aulast=Diaa&rft.aufirst=Sarah&rft_id=http%3A%2F%2Fgulfnews.com%2Fbusiness%2Feconomy%2Fuae-outlines-vat-threshold-for-firms-in-phase-1-1.1847025&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-60"><a href="#cite_ref-60">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPricewaterhouseCoopers" class="citation web cs1">PricewaterhouseCoopers. <a rel="nofollow" class="external text" href="https://ncalc.ru/en/news/uae-to-implement-vat-on-1-january-2018.pdf">"UAE to implement VAT on 1 January 2018"</a> (PDF).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=UAE+to+implement+VAT+on+1+January+2018&rft.au=PricewaterhouseCoopers&rft_id=https%3A%2F%2Fncalc.ru%2Fen%2Fnews%2Fuae-to-implement-vat-on-1-january-2018.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-61"><a href="#cite_ref-61">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.com/news/business-52612785">"Saudi Arabia triples VAT to support coronavirus-hit economy"</a>. BBC News. 11 May 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Saudi+Arabia+triples+VAT+to+support+coronavirus-hit+economy&rft.date=2020-05-11&rft_id=https%3A%2F%2Fwww.bbc.com%2Fnews%2Fbusiness-52612785&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-62"><a href="#cite_ref-62">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://taxsummaries.pwc.com/ID/Italy-Individual-Other-taxes">"Italy - Value-added tax (VAT)"</a>. TaxSummaries. 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=TaxSummaries&rft.atitle=Italy+-+Value-added+tax+%28VAT%29&rft.date=2018&rft_id=http%3A%2F%2Ftaxsummaries.pwc.com%2FID%2FItaly-Individual-Other-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-63"><a href="#cite_ref-63">^</a> <a rel="nofollow" class="external text" href="http://www.haaretz.com/business/.premium-1.678322">Israel Lowered the Value-added Tax, but Consumers May Have Little to Celebrate</a> </li> <li id="cite_note-64"><a href="#cite_ref-64">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.accordancevat.com/israel-vat-rate-reduced-to-17/">"Israel – VAT rate reduced to 17%"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Israel+%E2%80%93+VAT+rate+reduced+to+17%25&rft_id=http%3A%2F%2Fwww.accordancevat.com%2Fisrael-vat-rate-reduced-to-17%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-65"><a href="#cite_ref-65">^</a> <a rel="nofollow" class="external text" href="http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-israelguide-2012.pdf">Taxation and Investment in Israel 2012</a> Section 5.1, page 15 </li> <li id="cite_note-66"><a href="#cite_ref-66">^</a> <a rel="nofollow" class="external text" href="http://www.haaretz.com/news/national/.premium-1.527202">VAT hits 18% high for third time in Israel's history</a> </li> <li id="cite_note-67"><a href="#cite_ref-67">^</a> <a rel="nofollow" class="external text" href="http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-israelhighlights-2014.pdf">Israel Highlights 2014</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20140911001848/http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-israelhighlights-2014.pdf">Archived</a> 2014-09-11 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Section - "Value added tax", page 3 </li> <li id="cite_note-68"><a href="#cite_ref-68">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.zipy.co.il/blog/post/%d7%94%d7%9b%d7%9c-%d7%a2%d7%9c-%d7%9e%d7%9b%d7%a1/16740">"Imported Goods Taxes and Levies 2020"</a>. Zipy 2020-7-29.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Zipy+2020-7-29&rft.atitle=Imported+Goods+Taxes+and+Levies+2020&rft_id=https%3A%2F%2Fwww.zipy.co.il%2Fblog%2Fpost%2F%25d7%2594%25d7%259b%25d7%259c-%25d7%25a2%25d7%259c-%25d7%259e%25d7%259b%25d7%25a1%2F16740&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-69"><a href="#cite_ref-69">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWainer2016" class="citation web cs1">Wainer, David (11 April 2016). <a rel="nofollow" class="external text" href="https://www.bloomberg.com/news/articles/2016-04-11/israel-to-levy-new-taxes-on-google-facebook-in-policy-shift">"Israel to Levy New Taxes on Google, Facebook in Policy Shift"</a>. Technology. <a href="/wiki/Bloomberg_News" title="Bloomberg News">Bloomberg News</a>. Retrieved 21 September 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Bloomberg+News&rft.atitle=Israel+to+Levy+New+Taxes+on+Google%2C+Facebook+in+Policy+Shift&rft.date=2016-04-11&rft.aulast=Wainer&rft.aufirst=David&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fnews%2Farticles%2F2016-04-11%2Fisrael-to-levy-new-taxes-on-google-facebook-in-policy-shift&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-70"><a href="#cite_ref-70">^</a> <a rel="nofollow" class="external text" href="http://www.ey.com/Publication/vwLUAssets/EY_-_VAT-GST_electronic_filing_and_data_extraction/$File/EY-vat-gst-electronic-filing-and-data-extraction.pdf">VAT/GST electronic filing and data extraction</a> Section - "Is electronic filing of periodic VAT/GST returns mandatory or optional?", p. 11 </li> <li id="cite_note-:4-71">^ <a href="#cite_ref-:4_71-0">a</a> <a href="#cite_ref-:4_71-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFTakahashi2024" class="citation journal cs1">Takahashi, Ryotaro (2024). <a rel="nofollow" class="external text" href="https://www.cambridge.org/core/journals/social-science-history/article/tale-of-a-missed-opportunity-japans-delay-in-implementing-a-valueadded-tax/E51BF2A1C41495A456E5DD797B2B7908">"Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax"</a>. Social Science History: 1–25. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1017%2Fssh.2024.1">10.1017/ssh.2024.1</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0145-5532">0145-5532</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Social+Science+History&rft.atitle=Tale+of+a+Missed+Opportunity%3A+Japan%27s+Delay+in+Implementing+a+Value-Added+Tax&rft.pages=%3Cspan+class%3D%22nowrap%22%3E1-%3C%2Fspan%3E25&rft.date=2024&rft_id=info%3Adoi%2F10.1017%2Fssh.2024.1&rft.issn=0145-5532&rft.aulast=Takahashi&rft.aufirst=Ryotaro&rft_id=https%3A%2F%2Fwww.cambridge.org%2Fcore%2Fjournals%2Fsocial-science-history%2Farticle%2Ftale-of-a-missed-opportunity-japans-delay-in-implementing-a-valueadded-tax%2FE51BF2A1C41495A456E5DD797B2B7908&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-72"><a href="#cite_ref-72">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/japan/corporate/other-taxes">"Japan - Corporate - Other taxes"</a>. taxsummaries.pwc.com. Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Japan+-+Corporate+-+Other+taxes&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fjapan%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-73"><a href="#cite_ref-73">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.channelnewsasia.com/news/asia/gst-malaysia-to-remove-jun-1-10239562">"Malaysia to remove GST for consumers on Jun 1"</a>. <a href="/wiki/Channel_NewsAsia" class="mw-redirect" title="Channel NewsAsia">Channel NewsAsia</a>. <a href="/wiki/Mediacorp" title="Mediacorp">Mediacorp</a>. 16 May 2018. Retrieved 26 June 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Channel+NewsAsia&rft.atitle=Malaysia+to+remove+GST+for+consumers+on+Jun+1&rft.date=2018-05-16&rft_id=https%3A%2F%2Fwww.channelnewsasia.com%2Fnews%2Fasia%2Fgst-malaysia-to-remove-jun-1-10239562&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-74"><a href="#cite_ref-74">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.thestar.com.my/news/nation/2018/07/31/bill-to-repeal-gst-parliament/">"Bill to repeal GST tabled in Parliament for first reading"</a>. The Star.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Star&rft.atitle=Bill+to+repeal+GST+tabled+in+Parliament+for+first+reading&rft_id=https%3A%2F%2Fwww.thestar.com.my%2Fnews%2Fnation%2F2018%2F07%2F31%2Fbill-to-repeal-gst-parliament%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-75"><a href="#cite_ref-75">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ird.govt.nz/gst/charging-gst/exempt-supplies">"Exempt supplies (GST on exempt, zero-rated, special supplies and receiving remote services)"</a>. Inland Revenue. Retrieved 7 March 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Inland+Revenue&rft.atitle=Exempt+supplies+%28GST+on+exempt%2C+zero-rated%2C+special+supplies+and+receiving+remote+services%29&rft_id=https%3A%2F%2Fwww.ird.govt.nz%2Fgst%2Fcharging-gst%2Fexempt-supplies&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-76"><a href="#cite_ref-76">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.treasury.govt.nz/publications/search?f%5B0%5D=resource_type%3A5503">"Publication search | The Treasury New Zealand"</a>. www.treasury.govt.nz. 7 November 2024. Retrieved 2 December 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.treasury.govt.nz&rft.atitle=Publication+search+%7C+The+Treasury+New+Zealand&rft.date=2024-11-07&rft_id=https%3A%2F%2Fwww.treasury.govt.nz%2Fpublications%2Fsearch%3Ff%255B0%255D%3Dresource_type%253A5503&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Goods_and_Services_Tax_(New_Zealand)_:0-77"><a href="#cite_ref-Goods_and_Services_Tax_(New_Zealand)_:0_77-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ird.govt.nz/gst/what-gst-is">"What GST is"</a>. Inland Revenue. Retrieved 7 March 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Inland+Revenue&rft.atitle=What+GST+is&rft_id=https%3A%2F%2Fwww.ird.govt.nz%2Fgst%2Fwhat-gst-is&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-78"><a href="#cite_ref-78">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/">"Rates of VAT"</a>. 1 September 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Rates+of+VAT&rft.date=2024-09-01&rft_id=https%3A%2F%2Fwww.vero.fi%2Fen%2Fbusinesses-and-corporations%2Ftaxes-and-charges%2Fvat%2Frates-of-vat%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-79"><a href="#cite_ref-79">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://eng.fjarmalaraduneyti.is/media/log-reglur/The_Value_Added_Tax_Act_with_subsequent_amendments.pdf">"The Value Added Tax Act with subsequent amendments"</a> (PDF). Ministry of Finance and Economic Affairs. 9 October 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Ministry+of+Finance+and+Economic+Affairs&rft.atitle=The+Value+Added+Tax+Act+with+subsequent+amendments&rft.date=2014-10-09&rft_id=http%3A%2F%2Feng.fjarmalaraduneyti.is%2Fmedia%2Flog-reglur%2FThe_Value_Added_Tax_Act_with_subsequent_amendments.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-80"><a href="#cite_ref-80">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20181226011144/https://www.statsbudsjettet.no/Statsbudsjettet-2019/#hopp">"Main features of the Government's tax programme for 2011"</a>. Ministry of Finance. 5 October 2010. Archived from <a rel="nofollow" class="external text" href="http://www.statsbudsjett.no/Statsbudsjettet-2011/English/?pid=48921#hopp">the original</a> on 26 December 2018. Retrieved 4 December 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Ministry+of+Finance&rft.atitle=Main+features+of+the+Government%27s+tax+programme+for+2011&rft.date=2010-10-05&rft_id=http%3A%2F%2Fwww.statsbudsjett.no%2FStatsbudsjettet-2011%2FEnglish%2F%3Fpid%3D48921%23hopp&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-81"><a href="#cite_ref-81">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://www.lovdata.no/all/hl-20090619-058.html#map015">"Merverdiavgiftsloven §§ 6–21 to 6–33"</a> (in Norwegian). lovdata.no. Retrieved 28 November 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Merverdiavgiftsloven+%C2%A7%C2%A7+6%E2%80%9321+to+6%E2%80%9333&rft.pub=lovdata.no&rft_id=http%3A%2F%2Fwww.lovdata.no%2Fall%2Fhl-20090619-058.html%23map015&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-82"><a href="#cite_ref-82">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://www.lovdata.no/all/hl-20090619-058.html#map012">"Merverdiavgiftsloven §§ 6-1 to 6–20"</a> (in Norwegian). lovdata.no. Retrieved 28 November 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Merverdiavgiftsloven+%C2%A7%C2%A7+6-1+to+6%E2%80%9320&rft.pub=lovdata.no&rft_id=http%3A%2F%2Fwww.lovdata.no%2Fall%2Fhl-20090619-058.html%23map012&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-83"><a href="#cite_ref-83">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates/">"List of VAT rates"</a>. www.podatki.gov.pl. Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.podatki.gov.pl&rft.atitle=List+of+VAT+rates&rft_id=https%3A%2F%2Fwww.podatki.gov.pl%2Fen%2Fvalue-added-tax%2Fgeneral-vat-rules-and-rates%2Flist-of-vat-rates%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-84"><a href="#cite_ref-84">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://taxsummaries.pwc.com/ID/Russian-Federation-Corporate-Other-taxes">"Russian Federation - Other taxes impacting corporate entities"</a>. taxsummaries.pwc.com.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Russian+Federation+-+Other+taxes+impacting+corporate+entities&rft_id=http%3A%2F%2Ftaxsummaries.pwc.com%2FID%2FRussian-Federation-Corporate-Other-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-85"><a href="#cite_ref-85">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://rg.ru/2007/03/12/nalog-kodeks2.html">"Налоговый кодекс Российской Федерации. Часть вторая от 5 августа 2000 г. N 117-ФЗ"</a> [Russian Federation Tax Code, Part 2 August 5, 2000 N 117 Federal Law]. Российская Газета. <q>3. Налогообложение производится по налоговой ставке 18 процентов в случаях, не указанных в пунктах 1, 2 и 4 настоящей статьи.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=%D0%A0%D0%BE%D1%81%D1%81%D0%B8%D0%B9%D1%81%D0%BA%D0%B0%D1%8F+%D0%93%D0%B0%D0%B7%D0%B5%D1%82%D0%B0&rft.atitle=%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9+%D0%BA%D0%BE%D0%B4%D0%B5%D0%BA%D1%81+%D0%A0%D0%BE%D1%81%D1%81%D0%B8%D0%B9%D1%81%D0%BA%D0%BE%D0%B9+%D0%A4%D0%B5%D0%B4%D0%B5%D1%80%D0%B0%D1%86%D0%B8%D0%B8.+%D0%A7%D0%B0%D1%81%D1%82%D1%8C+%D0%B2%D1%82%D0%BE%D1%80%D0%B0%D1%8F+%D0%BE%D1%82+5+%D0%B0%D0%B2%D0%B3%D1%83%D1%81%D1%82%D0%B0+2000+%D0%B3.+N+117-%D0%A4%D0%97&rft_id=https%3A%2F%2Frg.ru%2F2007%2F03%2F12%2Fnalog-kodeks2.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-86"><a href="#cite_ref-86">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://www.nalog.ru/html/sites/www.eng.nalog.ru/Tax%20Code%20Part%20Two.pdf">TAX CODE OF THE RUSSIAN FEDERATION PART II, Article 164 Tax Rates</a> (PDF). Russian Ministry of Finance. p. 41.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=TAX+CODE+OF+THE+RUSSIAN+FEDERATION+PART+II%2C+Article+164+Tax+Rates&rft.pages=41&rft.pub=Russian+Ministry+of+Finance&rft_id=https%3A%2F%2Fwww.nalog.ru%2Fhtml%2Fsites%2Fwww.eng.nalog.ru%2FTax%2520Code%2520Part%2520Two.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-87"><a href="#cite_ref-87">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.3ecpa.com.sg/resources/singapore-taxation/overview-of-goods-and-services-tax-gst-in-singapore/">"Overview of GST in Singapore"</a>. 3ecpa.com.sg. Retrieved 27 June 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=3ecpa.com.sg&rft.atitle=Overview+of+GST+in+Singapore&rft_id=https%3A%2F%2Fwww.3ecpa.com.sg%2Fresources%2Fsingapore-taxation%2Foverview-of-goods-and-services-tax-gst-in-singapore%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-88"><a href="#cite_ref-88">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSolíková2023" class="citation web cs1 cs1-prop-foreign-lang-source">Solíková, Veronika (21 December 2023). <a rel="nofollow" class="external text" href="https://www.podnikajte.sk/dan-z-pridanej-hodnoty/sadzby-dph-2024">"Podávanie alkoholu v rámci reštauračných a stravovacích služieb bude podliehať 20 % sadzbe DPH"</a>. Podnikajte.sk (in Slovak). Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Podnikajte.sk&rft.atitle=Pod%C3%A1vanie+alkoholu+v+r%C3%A1mci+re%C5%A1taura%C4%8Dn%C3%BDch+a+stravovac%C3%ADch+slu%C5%BEieb+bude+podlieha%C5%A5+20+%25+sadzbe+DPH&rft.date=2023-12-21&rft.aulast=Sol%C3%ADkov%C3%A1&rft.aufirst=Veronika&rft_id=https%3A%2F%2Fwww.podnikajte.sk%2Fdan-z-pridanej-hodnoty%2Fsadzby-dph-2024&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Taxation_in_Spain_auto-89">^ <a href="#cite_ref-Taxation_in_Spain_auto_89-0">a</a> <a href="#cite_ref-Taxation_in_Spain_auto_89-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20150410132856/http://www.advoco.es/hot-topics/63-iva-vat-rates-in-spain.html">"IVA (VAT) rates in Spain"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.advoco.es/hot-topics/63-iva-vat-rates-in-spain.html">the original</a> on 10 April 2015. Retrieved 4 April 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IVA+%28VAT%29+rates+in+Spain&rft_id=http%3A%2F%2Fwww.advoco.es%2Fhot-topics%2F63-iva-vat-rates-in-spain.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-90"><a href="#cite_ref-90">^</a> Amonn, 179. </li> <li id="cite_note-91"><a href="#cite_ref-91">^</a> Amonn, 172. </li> <li id="cite_note-92"><a href="#cite_ref-92">^</a> Amonn, 169. </li> <li id="cite_note-Taxation_in_Switzerland_Steuer-93"><a href="#cite_ref-Taxation_in_Switzerland_Steuer_93-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20161229170711/https://www.bfs.admin.ch/bfs/de/home/statistiken/oeffentliche-verwaltung-finanzen/steuern-einnahmen/steuern.assetdetail.1600429.html">"Mehrwertsteuer nach Wirtschaftssektoren"</a> (in German). <a href="/wiki/Swiss_Federal_Statistical_Office" class="mw-redirect" title="Swiss Federal Statistical Office">Swiss Federal Statistical Office</a>. 12 June 2016. Archived from <a rel="nofollow" class="external text" href="https://www.bfs.admin.ch/bfs/de/home/statistiken/oeffentliche-verwaltung-finanzen/steuern-einnahmen/steuern.assetdetail.1600429.html">the original</a> on 29 December 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Mehrwertsteuer+nach+Wirtschaftssektoren&rft.pub=Swiss+Federal+Statistical+Office&rft.date=2016-06-12&rft_id=https%3A%2F%2Fwww.bfs.admin.ch%2Fbfs%2Fde%2Fhome%2Fstatistiken%2Foeffentliche-verwaltung-finanzen%2Fsteuern-einnahmen%2Fsteuern.assetdetail.1600429.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-94"><a href="#cite_ref-94">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPricewaterhouseCoopers" class="citation web cs1 cs1-prop-foreign-lang-source">PricewaterhouseCoopers. <a rel="nofollow" class="external text" href="https://www.pwc.tw/zh/publications/topic-tax/taiwan-pocket-tax-book.html">"Taiwan Pocket Tax Book"</a>. PwC (in Chinese (Taiwan)). Retrieved 16 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PwC&rft.atitle=Taiwan+Pocket+Tax+Book&rft.au=PricewaterhouseCoopers&rft_id=https%3A%2F%2Fwww.pwc.tw%2Fzh%2Fpublications%2Ftopic-tax%2Ftaiwan-pocket-tax-book.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-95"><a href="#cite_ref-95">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.bbc.com/news/explainers-53334098">"What is VAT and how does it work?"</a>. BBC. 24 September 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=BBC&rft.atitle=What+is+VAT+and+how+does+it+work%3F&rft.date=2020-09-24&rft_id=https%3A%2F%2Fwww.bbc.com%2Fnews%2Fexplainers-53334098&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-96"><a href="#cite_ref-96">^</a> <cite>Trinova Corp. v. Michigan Dept. of Treasury</cite>, <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar_case?case=2384909052279682312&q=credit+%22use+tax%22+VAT">498 U.S. 358</a>, 362 (<a href="/wiki/United_States_Supreme_Court" class="mw-redirect" title="United States Supreme Court">United States Supreme Court</a> 1991) ("Although in Europe and Latin America VAT's are common,...in the United States they are much studied but little used."). </li> <li id="cite_note-97"><a href="#cite_ref-97">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGulino2015" class="citation news cs1">Gulino, Denny (18 September 2015). <a rel="nofollow" class="external text" href="https://mninews.marketnews.com/content/puerto-rico-may-finally-get-attention-republican-lawmakers">"Puerto Rico May Finally Get Attention of Republican Lawmakers"</a>. MNI. Retrieved 9 February 2016. <q>The concept of a value added tax in any form as part of the U.S. tax regime has consistently raised the hackles of Republican policy makers and even some Democrats because of fears it could add to the tax burden rather than just redistribute it to consumption from earnings. For decades one of the most hotly debated tax policy topics, a VAT imposes a sales tax at every stage where value is added.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Puerto+Rico+May+Finally+Get+Attention+of+Republican+Lawmakers&rft.date=2015-09-18&rft.aulast=Gulino&rft.aufirst=Denny&rft_id=https%3A%2F%2Fmninews.marketnews.com%2Fcontent%2Fpuerto-rico-may-finally-get-attention-republican-lawmakers&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-98"><a href="#cite_ref-98">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.pwc.com/us/en/state-local-tax/newsletters/salt-insights/assets/pwc-puerto-rico-adopts-vat-tax-system-broadens-sales-use-tax.pdf">"Puerto Rico adopts VAT system and broadens sales and use tax"</a> (PDF). PricewaterhouseCoopers. 26 June 2015. Retrieved 9 February 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Puerto+Rico+adopts+VAT+system+and+broadens+sales+and+use+tax&rft.pub=PricewaterhouseCoopers&rft.date=2015-06-26&rft_id=https%3A%2F%2Fwww.pwc.com%2Fus%2Fen%2Fstate-local-tax%2Fnewsletters%2Fsalt-insights%2Fassets%2Fpwc-puerto-rico-adopts-vat-tax-system-broadens-sales-use-tax.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Forbes:_PR_first_US_VAT-99"><a href="#cite_ref-Forbes:_PR_first_US_VAT_99-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHarpaz2015" class="citation news cs1">Harpaz, Joe (17 September 2015). <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/joeharpaz/2015/09/17/puerto-rico-brings-first-ever-value-added-tax-to-the-u-s/#1586ac30201d">"Puerto Rico Brings First-Ever Value-Added Tax to the U.S."</a> Forbes. Retrieved 9 February 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Forbes&rft.atitle=Puerto+Rico+Brings+First-Ever+Value-Added+Tax+to+the+U.S.&rft.date=2015-09-17&rft.aulast=Harpaz&rft.aufirst=Joe&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Fjoeharpaz%2F2015%2F09%2F17%2Fpuerto-rico-brings-first-ever-value-added-tax-to-the-u-s%2F%231586ac30201d&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-BBNA:_PR_first_US_VAT-100"><a href="#cite_ref-BBNA:_PR_first_US_VAT_100-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.bna.com/examining-puerto-rico-n57982066022/">"Examining Puerto Rico Tax Regime Changes: Addition of Value Added Tax and Amendments to Sales and Use, Income Taxes"</a>. Bloomberg BNA. 11 January 2016. Retrieved 9 February 2016. <q>Puerto Rico's adoption of a VAT represents a major shift in tax policy and renders the Commonwealth as the first U.S. jurisdiction to adopt this tax regime.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bloomberg+BNA&rft.atitle=Examining+Puerto+Rico+Tax+Regime+Changes%3A+Addition+of+Value+Added+Tax+and+Amendments+to+Sales+and+Use%2C+Income+Taxes&rft.date=2016-01-11&rft_id=http%3A%2F%2Fwww.bna.com%2Fexamining-puerto-rico-n57982066022%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-101"><a href="#cite_ref-101">^</a> <a rel="nofollow" class="external text" href="http://www.crcmich.org/TaxOutline/TaxOutline.pdf">Outline of the Michigan Tax System</a>, Citizens Research Council of Michigan, January 2011 <a rel="nofollow" class="external text" href="https://web.archive.org/web/20141205140805/http://www.crcmich.org/TaxOutline/TaxOutline.pdf">Archived</a> 5 December 2014 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> </li> <li id="cite_note-102"><a href="#cite_ref-102">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://tax.hawaii.gov/geninfo/get/">"General Excise Tax (GET) Information | Department of Taxation"</a>. Retrieved 11 May 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=General+Excise+Tax+%28GET%29+Information+%7C+Department+of+Taxation&rft_id=https%3A%2F%2Ftax.hawaii.gov%2Fgeninfo%2Fget%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Forbes_BAT_2017_Ellis-103"><a href="#cite_ref-Forbes_BAT_2017_Ellis_103-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRyan_Ellis2017" class="citation cs2">Ryan Ellis (5 January 2017), <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/ryanellis/2017/01/05/tax-reform-border-adjustability-and-territoriality/#1c5a048973d1">"Tax Reform, Border Adjustability, and Territoriality: When tax and fiscal policy meets political reality"</a>, Forbes, retrieved 18 February 2017</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Forbes&rft.atitle=Tax+Reform%2C+Border+Adjustability%2C+and+Territoriality%3A+When+tax+and+fiscal+policy+meets+political+reality&rft.date=2017-01-05&rft.au=Ryan+Ellis&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Fryanellis%2F2017%2F01%2F05%2Ftax-reform-border-adjustability-and-territoriality%2F%231c5a048973d1&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-Brookings_2017_guide-104"><a href="#cite_ref-Brookings_2017_guide_104-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWilliam_G._Gale2017" class="citation news cs1">William G. Gale (7 February 2017). <a rel="nofollow" class="external text" href="https://www.brookings.edu/opinions/a-quick-guide-to-the-border-adjustments-tax/">"A quick guide to the 'border adjustments' tax"</a>. <a href="/wiki/Brookings_Institution" title="Brookings Institution">Brookings Institution</a>. Retrieved 17 February 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=A+quick+guide+to+the+%27border+adjustments%27+tax&rft.date=2017-02-07&rft.au=William+G.+Gale&rft_id=https%3A%2F%2Fwww.brookings.edu%2Fopinions%2Fa-quick-guide-to-the-border-adjustments-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-105"><a href="#cite_ref-105">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://kpmg.com/xx/en/home/insights/2019/10/vietnam-indirect-tax-guide.html#:~:text=Exempt%3A%20there%20are%2026%20categories%20of%20VAT%20exempt,temporary%20imported%20goods%20for%20re-export%20and%20technology%20transfer.">"Vietnam – indirect tax guide"</a>. KPMG. 19 September 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=KPMG&rft.atitle=Vietnam+%E2%80%93+indirect+tax+guide&rft.date=2023-09-19&rft_id=https%3A%2F%2Fkpmg.com%2Fxx%2Fen%2Fhome%2Finsights%2F2019%2F10%2Fvietnam-indirect-tax-guide.html%23%3A~%3Atext%3DExempt%253A%2520there%2520are%252026%2520categories%2520of%2520VAT%2520exempt%2Ctemporary%2520imported%2520goods%2520for%2520re-export%2520and%2520technology%2520transfer.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-VATlive-106">^ <a href="#cite_ref-VATlive_106-0">a</a> <a href="#cite_ref-VATlive_106-1">b</a> <a href="#cite_ref-VATlive_106-2">c</a> <a href="#cite_ref-VATlive_106-3">d</a> <a href="#cite_ref-VATlive_106-4">e</a> <a href="#cite_ref-VATlive_106-5">f</a> <a href="#cite_ref-VATlive_106-6">g</a> <a href="#cite_ref-VATlive_106-7">h</a> <a href="#cite_ref-VATlive_106-8">i</a> <a href="#cite_ref-VATlive_106-9">j</a> <a href="#cite_ref-VATlive_106-10">k</a> <a href="#cite_ref-VATlive_106-11">l</a> <a href="#cite_ref-VATlive_106-12">m</a> <a href="#cite_ref-VATlive_106-13">n</a> <a href="#cite_ref-VATlive_106-14">o</a> <a href="#cite_ref-VATlive_106-15">p</a> <a href="#cite_ref-VATlive_106-16">q</a> <a href="#cite_ref-VATlive_106-17">r</a> <a href="#cite_ref-VATlive_106-18">s</a> <a href="#cite_ref-VATlive_106-19">t</a> <a href="#cite_ref-VATlive_106-20">u</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/">"2014 EU VAT rates"</a>. VAT Live. Retrieved 13 November 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2014+EU+VAT+rates&rft.pub=VAT+Live&rft_id=http%3A%2F%2Fwww.vatlive.com%2Fvat-rates%2Feuropean-vat-rates%2Feu-vat-rates%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-107"><a href="#cite_ref-107">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.bmf.gv.at/steuern/selbststaendige-unternehmer/umsatzsteuer/Steuerreformgesetz_2015-2016.html">"BMF - Umsatzsteuer Info zum Steuerreformgesetz 2015/2016"</a>. bmf.gv.at. Retrieved 25 November 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=bmf.gv.at&rft.atitle=BMF+-+Umsatzsteuer+Info+zum+Steuerreformgesetz+2015%2F2016&rft_id=https%3A%2F%2Fwww.bmf.gv.at%2Fsteuern%2Fselbststaendige-unternehmer%2Fumsatzsteuer%2FSteuerreformgesetz_2015-2016.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-2016_AGN_VAT_Brochure_-_European_Comparison-108"><a href="#cite_ref-2016_AGN_VAT_Brochure_-_European_Comparison_108-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20161009131510/http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf">"2016 AGN VAT Brochure - European Comparison"</a> (PDF). Archived from <a rel="nofollow" class="external text" href="http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf">the original</a> (PDF) on 9 October 2016. Retrieved 13 October 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2016+AGN+VAT+Brochure+-+European+Comparison&rft_id=http%3A%2F%2Fagn.org%2Fiagn%2FAGN_Shared_Content%2FPublications%2FEU%2F2016VAT.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-AGN_International_agn.org-109">^ <a href="#cite_ref-AGN_International_agn.org_109-0">a</a> <a href="#cite_ref-AGN_International_agn.org_109-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20161009131510/http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf">"2016 AGN VAT Brochure - European Comparison"</a> (PDF). Archived from <a rel="nofollow" class="external text" href="http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016VAT.pdf">the original</a> (PDF) on 9 October 2016. Retrieved 13 October 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2016+AGN+VAT+Brochure+-+European+Comparison&rft_id=http%3A%2F%2Fagn.org%2Fiagn%2FAGN_Shared_Content%2FPublications%2FEU%2F2016VAT.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-110"><a href="#cite_ref-110">^</a> <a rel="nofollow" class="external text" href="http://praguemonitor.com/2012/12/27/companies-welcome-vat-resolved">Companies welcome VAT resolved</a>. Prague Monitor (27 December 2012). Retrieved 14 June 2013. </li> <li id="cite_note-111"><a href="#cite_ref-111">^</a> <a rel="nofollow" class="external text" href="https://www.skat.dk/getFile.aspx?ID=4262&newwindow=true">Tax in Denmark: An introduction – for new citizens</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150924102338/http://www.skat.dk/getFile.aspx?ID=4262&newwindow=true">Archived</a> 24 September 2015 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. SKAT.dk (November 2005) </li> <li id="cite_note-112"><a href="#cite_ref-112">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.deutschepost.de/content/dpag/en/m/aenderungen-mwst.html">"Change in VAT"</a>. www.deutschepost.de.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.deutschepost.de&rft.atitle=Change+in+VAT&rft_id=https%3A%2F%2Fwww.deutschepost.de%2Fcontent%2Fdpag%2Fen%2Fm%2Faenderungen-mwst.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-113"><a href="#cite_ref-113">^</a> <a rel="nofollow" class="external text" href="http://www.madata.gr/epikairotita/economy/67474.html">Οι νέοι συντελεστές ΦΠΑ από 1 Ιουλίου</a>. Madata.GR (9 October 2008). Retrieved 14 June 2013. </li> <li id="cite_note-114"><a href="#cite_ref-114">^</a> <a rel="nofollow" class="external text" href="http://index.hu/gazdasag/magyar/2011/09/16/1_5_szazalekos_novekedest_var_a_kormany/">Index – Gazdaság – Uniós csúcsra emeljük az áfát</a>. Index.hu (16 September 2011). Retrieved 14 June 2013. </li> <li id="cite_note-115"><a href="#cite_ref-115">^</a> <a rel="nofollow" class="external text" href="http://nav.gov.hu/data/cms354698/Tajekoztato___Afa_kulcsok_es_adomentes_tevekenysegek_2015._januar_1_jetol.pdf">Áfa kulcsok és a tevékenység közérdekű vagy egyéb sajátos jellegére tekintettel adómentes tevékenységek köre 2015. január 1-jétől</a> (PDF; in Hungarian) </li> <li id="cite_note-116"><a href="#cite_ref-116">^</a> <a rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/vat/rates/current-historic-rates-vat.html">VAT Rates</a>. Revenue.ie. Retrieved 14 June 2013. </li> <li id="cite_note-aed.public.lu-117">^ <a href="#cite_ref-aed.public.lu_117-0">a</a> <a href="#cite_ref-aed.public.lu_117-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.aed.public.lu/tva/loi/Loi-TVA-2015.pdf">"Portail de la fiscalité indirecte - Luxembourg"</a> (PDF). 6 June 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Portail+de+la+fiscalit%C3%A9+indirecte+-+Luxembourg&rft.date=2023-06-06&rft_id=http%3A%2F%2Fwww.aed.public.lu%2Ftva%2Floi%2FLoi-TVA-2015.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-118"><a href="#cite_ref-118">^</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110207185015/http://wyborcza.biz/biznes/1,100969,8815208,Prezydent_podpisal_ustawe_okolobudzetowa___VAT_wzrosnie.html">Prezydent podpisał ustawę okołobudżetową – VAT wzrośnie do 23 proc</a>. Wyborcza.biz (14 December 2010). Retrieved 14 June 2013. </li> <li id="cite_note-:1-119">^ <a href="#cite_ref-:1_119-0">a</a> <a href="#cite_ref-:1_119-1">b</a> <a href="#cite_ref-:1_119-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/pages/iva18.aspx">"CAPÍTULO IV | Taxas | Artigo 18.º | Taxas do imposto"</a>. info.portaldasfinancas.gov.pt. Retrieved 10 October 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=info.portaldasfinancas.gov.pt&rft.atitle=CAP%C3%8DTULO+IV+%7C+Taxas+%7C+Artigo+18.%C2%BA+%7C+Taxas+do+imposto&rft_id=https%3A%2F%2Finfo.portaldasfinancas.gov.pt%2Fpt%2Finformacao_fiscal%2Fcodigos_tributarios%2Fciva_rep%2Fpages%2Fiva18.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-:2-120">^ <a href="#cite_ref-:2_120-0">a</a> <a href="#cite_ref-:2_120-1">b</a> <a href="#cite_ref-:2_120-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://dre.pt/web/guest/legislacao-consolidada/-/lc/153302675/202012310000/73934123/diploma/indice">"Código do Imposto sobre o Valor Acrescentado"</a>. Diário da República Eletrónico (in Portuguese). Retrieved 10 October 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Di%C3%A1rio+da+Rep%C3%BAblica+Eletr%C3%B3nico&rft.atitle=C%C3%B3digo+do+Imposto+sobre+o+Valor+Acrescentado&rft_id=https%3A%2F%2Fdre.pt%2Fweb%2Fguest%2Flegislacao-consolidada%2F-%2Flc%2F153302675%2F202012310000%2F73934123%2Fdiploma%2Findice&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-121"><a href="#cite_ref-121">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/c-iva-listas.aspx">"Disposições finais"</a>. info.portaldasfinancas.gov.pt. Retrieved 10 October 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=info.portaldasfinancas.gov.pt&rft.atitle=Disposi%C3%A7%C3%B5es+finais&rft_id=https%3A%2F%2Finfo.portaldasfinancas.gov.pt%2Fpt%2Finformacao_fiscal%2Fcodigos_tributarios%2Fciva_rep%2FPages%2Fc-iva-listas.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-122"><a href="#cite_ref-122">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAndra2015" class="citation news cs1">Andra, Timu (3 September 2015). <a rel="nofollow" class="external text" href="https://www.bloomberg.com/news/articles/2015-09-03/romania-passes-scaled-down-tax-cuts-after-warnings-over-budget">"Romania Passes Scaled-Down Tax Cuts After Warnings Over Budget"</a>. Bloomberg. Retrieved 4 January 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bloomberg&rft.atitle=Romania+Passes+Scaled-Down+Tax+Cuts+After+Warnings+Over+Budget&rft.date=2015-09-03&rft.aulast=Andra&rft.aufirst=Timu&rft_id=https%3A%2F%2Fwww.bloomberg.com%2Fnews%2Farticles%2F2015-09-03%2Fromania-passes-scaled-down-tax-cuts-after-warnings-over-budget&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-123"><a href="#cite_ref-123">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.uradni-list.si/1/objava.jsp?urlid=201354&stevilka=2056">"Pravilnik o spremembah in dopolnitvah Pravilnika o izvajanju Zakona o davku na dodano vrednost"</a>. Ministry of Finance. 24 June 2013. Retrieved 1 July 2013.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Pravilnik+o+spremembah+in+dopolnitvah+Pravilnika+o+izvajanju+Zakona+o+davku+na+dodano+vrednost&rft.pub=Ministry+of+Finance&rft.date=2013-06-24&rft_id=http%3A%2F%2Fwww.uradni-list.si%2F1%2Fobjava.jsp%3Furlid%3D201354%26stevilka%3D2056&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-ESP_sep_2012-124"><a href="#cite_ref-ESP_sep_2012_124-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.vatlive.com/european-news/spain-raises-vat-from-18-to-21-1-september-2012/">"Spain raises VAT from 18% to 21% 1 September 2012"</a>. VAT Live. 13 July 2012. Retrieved 8 August 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Spain+raises+VAT+from+18%25+to+21%25+1+September+2012&rft.pub=VAT+Live&rft.date=2012-07-13&rft_id=http%3A%2F%2Fwww.vatlive.com%2Feuropean-news%2Fspain-raises-vat-from-18-to-21-1-september-2012%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-125"><a href="#cite_ref-125">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.webarchive.org.uk/wayback/archive/20091018004853/http://www.londonstockexchange.com/exchange/prices-and-news/news/market-news/market-news-detail.html?announcementId=10010395">"Dr. Freda Lewis-Hall Joins Pfizer As Chief Medical Officer - London Stock Exchange"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.londonstockexchange.com/exchange/prices-and-news/news/market-news/market-news-detail.html?announcementId=10010395">the original</a> on 18 October 2009.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Dr.+Freda+Lewis-Hall+Joins+Pfizer+As+Chief+Medical+Officer+-+London+Stock+Exchange&rft_id=http%3A%2F%2Fwww.londonstockexchange.com%2Fexchange%2Fprices-and-news%2Fnews%2Fmarket-news%2Fmarket-news-detail.html%3FannouncementId%3D10010395&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-126"><a href="#cite_ref-126">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.vatlive.com/country-guides/sweden/swedish-vat-compliance-and-rates/">"Swedish VAT compliance and rates"</a>. VAT Live. Retrieved 25 January 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Swedish+VAT+compliance+and+rates&rft.pub=VAT+Live&rft_id=http%3A%2F%2Fwww.vatlive.com%2Fcountry-guides%2Fsweden%2Fswedish-vat-compliance-and-rates%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-127"><a href="#cite_ref-127">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.skatteverket.se/foretagorganisationer/moms/vadarmoms.4.18e1b10334ebe8bc80005374.html">"Momsen - hur fungerar den? | Skatteverket"</a>. Skatteverket.se. 1 January 2014. Retrieved 25 January 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Momsen+-+hur+fungerar+den%3F+%26%23124%3B+Skatteverket&rft.pub=Skatteverket.se&rft.date=2014-01-01&rft_id=http%3A%2F%2Fwww.skatteverket.se%2Fforetagorganisationer%2Fmoms%2Fvadarmoms.4.18e1b10334ebe8bc80005374.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-128"><a href="#cite_ref-128">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://taxsummaries.pwc.com/ID/Albania-Corporate-Other-taxes">"Albania - Other taxes impacting corporate entities"</a>. PwC. 6 September 2019. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191216140026/http://taxsummaries.pwc.com/ID/Albania-Corporate-Other-taxes">Archived</a> from the original on 16 December 2019. Retrieved 16 December 2019.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Albania+-+Other+taxes+impacting+corporate+entities&rft.pub=PwC&rft.date=2019-09-06&rft_id=http%3A%2F%2Ftaxsummaries.pwc.com%2FID%2FAlbania-Corporate-Other-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-129"><a href="#cite_ref-129">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://archive.today/20120803094612/http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html">"Andorra crea un IVA con un tipo general del 4,5% y uno reducido del 1%"</a>. <a href="/wiki/La_Vanguardia" title="La Vanguardia">La Vanguardia</a>. 4 July 2010. Archived from <a rel="nofollow" class="external text" href="http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html">the original</a> on 3 August 2012. Retrieved 13 October 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=La+Vanguardia&rft.atitle=Andorra+crea+un+IVA+con+un+tipo+general+del+4%2C5%25+y+uno+reducido+del+1%25&rft.date=2010-07-04&rft_id=http%3A%2F%2Fwww.lavanguardia.es%2Feconomia%2Fnoticias%2F20100704%2F53958607595%2Fandorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-130"><a href="#cite_ref-130">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/angola/corporate/other-taxes">"Angola Tax Changes for 2021"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=Angola+Tax+Changes+for+2021&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fangola%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-131"><a href="#cite_ref-131">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bahamas.gov.bs/wps/portal/public/!ut/p/b1/vZfZjptKEIafJQ8wcTdb40t2MNBgNgM3yCxjFoM3bAxPHyYnkTI5Z8bnIjEtkBB_6-_6qqqBRbwIF3G3vVW7bV8duu3-7T5mkjUP1q6xJDlW0iXAAWRwjMKRUEOzIJoFJFBMjqNYU6EBAzTfNjgbqYRFge_zP3oM6cVmEarRxIsHbZAkJ7n7V9uLi41bg6qKGVMmTEFG9prfHBstF6kkiC0zwa15Ojpelt-rrXXi8-m6hxnMRtfiGsPduy0dJw3VqaokeBkPkzZlDcdOmo2sErp9GoTgVkbZiM0N39OejMbTCzsKvQt1VtyG1zy2ut0EQTnC7XA1ymzPeQWdJzsRKiuK-xEz-ODgHsb8ObNZ8BnzGek_8z8R_K-cfSSwyEfzV4u4StuvQ9Z-BV8hCREkIKIQQkuahsyc0vhTAjrxQPAWwXfBZ4g_XeRbDI8oRrMA_bIGLwBAg4BzXLgGLIYLbxECKnHr8ahNzeTUaA1wjW3TW2nzGkYseh729xhjC_bSjoBioOEzBy6iY5i1OV6wZ-eB4_OcgOqSKX43tAhvORsKkNF9GriA-tuGCm2xM2Xk2RxNAMWCzzYkn4pUsS3w1yN8VzTU-s_n8F2vsUsG0oilliwDKIpFi6COqERgtUE23cQ9RqrV1gWSIyl03NBvD6Eb9xp326sv_dlPiZdDRVkiSMhreq5rI12eD92O482BRoC8LRs87LTr9LpzTd0vOd2v1_p45rSwdLuuIodGZ_l0KrxDUq-GDDgxDsvNqSfEzrynLXwpYoWQ2rvbHPYbF2z6tj0Vu5uWoKsXeEvlHBi0BMwqinrr5gWiLLVUE-ZOg6k4GUY2STsJheOR7OhuKJovC6we2p_IP2zkf1cxGO54Pl1xtYK1fzdF28eeBN-QY6m3wNkf3CkwPb83e6nUzVz9gVzsOEIfHxjq4NmGxLMN6WcboicbCtSzDZ9dpQL5ZEP3z7fF-60PESyLKEASDM1SLLMIjGx3Fw_cTpRE58TWaximxMoqq9NJj3xBjCpMFxE9vYygMG7BK1Ydfn1Ow3xFdN1KEsJS3XF0rG0O2iZYZpS1lWgnDNaZvR91uald60a9btVleuh6eKkjr7hHL6YyKbbQINBQXx4B-a-inrDoD9iH-tu-b3qhMwMZL70wA6ExmHzCRCvNrHOMxYyYLz_fBW3VrN0HhgTzbEP6yYYaeLbhs5Fqfx7puy4CzJw1lqIISCCWZSh6_oLwGSRe5r8v-xLsy9uRzO4b_SIJUaMcckkNcVU57H7FYCu8CSk3mH07GvktovYb486BtW8ytHkmzuVV4OT2dcnzjqdosiIf4y6QeJHVdTays7IiOCMXpz69wJCfNLmBhRwW52l7uW7VuChe48pAIuP0S2UIQtTwmpeEWXXqmNXmFI6atu7S3SEp2koeozovZdgB4laiwY5JzoLsSV7G144XF8fWv-m6btAryVGn8JdRKLf298HCX8bwDRzn5t8!/dl4/d5/L2dJQSEvUUt3QS80SmtFL1o2X1FCMFFTTDkzQThFS0UwQTA3TEE2R0EzMTQw/">"The Government of The Bahamas - VAT Bahamas"</a>. VAT Bahamas. 5 June 2015. Retrieved 5 June 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=VAT+Bahamas&rft.atitle=The+Government+of+The+Bahamas+-+VAT+Bahamas&rft.date=2015-06-05&rft_id=https%3A%2F%2Fwww.bahamas.gov.bs%2Fwps%2Fportal%2Fpublic%2F%21ut%2Fp%2Fb1%2FvZfZjptKEIafJQ8wcTdb40t2MNBgNgM3yCxjFoM3bAxPHyYnkTI5Z8bnIjEtkBB_6-_6qqqBRbwIF3G3vVW7bV8duu3-7T5mkjUP1q6xJDlW0iXAAWRwjMKRUEOzIJoFJFBMjqNYU6EBAzTfNjgbqYRFge_zP3oM6cVmEarRxIsHbZAkJ7n7V9uLi41bg6qKGVMmTEFG9prfHBstF6kkiC0zwa15Ojpelt-rrXXi8-m6hxnMRtfiGsPduy0dJw3VqaokeBkPkzZlDcdOmo2sErp9GoTgVkbZiM0N39OejMbTCzsKvQt1VtyG1zy2ut0EQTnC7XA1ymzPeQWdJzsRKiuK-xEz-ODgHsb8ObNZ8BnzGek_8z8R_K-cfSSwyEfzV4u4StuvQ9Z-BV8hCREkIKIQQkuahsyc0vhTAjrxQPAWwXfBZ4g_XeRbDI8oRrMA_bIGLwBAg4BzXLgGLIYLbxECKnHr8ahNzeTUaA1wjW3TW2nzGkYseh729xhjC_bSjoBioOEzBy6iY5i1OV6wZ-eB4_OcgOqSKX43tAhvORsKkNF9GriA-tuGCm2xM2Xk2RxNAMWCzzYkn4pUsS3w1yN8VzTU-s_n8F2vsUsG0oilliwDKIpFi6COqERgtUE23cQ9RqrV1gWSIyl03NBvD6Eb9xp326sv_dlPiZdDRVkiSMhreq5rI12eD92O482BRoC8LRs87LTr9LpzTd0vOd2v1_p45rSwdLuuIodGZ_l0KrxDUq-GDDgxDsvNqSfEzrynLXwpYoWQ2rvbHPYbF2z6tj0Vu5uWoKsXeEvlHBi0BMwqinrr5gWiLLVUE-ZOg6k4GUY2STsJheOR7OhuKJovC6we2p_IP2zkf1cxGO54Pl1xtYK1fzdF28eeBN-QY6m3wNkf3CkwPb83e6nUzVz9gVzsOEIfHxjq4NmGxLMN6WcboicbCtSzDZ9dpQL5ZEP3z7fF-60PESyLKEASDM1SLLMIjGx3Fw_cTpRE58TWaximxMoqq9NJj3xBjCpMFxE9vYygMG7BK1Ydfn1Ow3xFdN1KEsJS3XF0rG0O2iZYZpS1lWgnDNaZvR91uald60a9btVleuh6eKkjr7hHL6YyKbbQINBQXx4B-a-inrDoD9iH-tu-b3qhMwMZL70wA6ExmHzCRCvNrHOMxYyYLz_fBW3VrN0HhgTzbEP6yYYaeLbhs5Fqfx7puy4CzJw1lqIISCCWZSh6_oLwGSRe5r8v-xLsy9uRzO4b_SIJUaMcckkNcVU57H7FYCu8CSk3mH07GvktovYb486BtW8ytHkmzuVV4OT2dcnzjqdosiIf4y6QeJHVdTays7IiOCMXpz69wJCfNLmBhRwW52l7uW7VuChe48pAIuP0S2UIQtTwmpeEWXXqmNXmFI6atu7S3SEp2koeozovZdgB4laiwY5JzoLsSV7G144XF8fWv-m6btAryVGn8JdRKLf298HCX8bwDRzn5t8%21%2Fdl4%2Fd5%2FL2dJQSEvUUt3QS80SmtFL1o2X1FCMFFTTDkzQThFS0UwQTA3TEE2R0EzMTQw%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-132"><a href="#cite_ref-132">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://caribjournal.com/2014/05/30/bahamas-planning-to-introduce-7-5-percent-value-added-tax-in-2015/">"Bahamas Planning to Introduce 7.5 Percent Value Added Tax in 2015"</a>. Caribbean Journal. 30 May 2014. Retrieved 27 December 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Caribbean+Journal&rft.atitle=Bahamas+Planning+to+Introduce+7.5+Percent+Value+Added+Tax+in+2015&rft.date=2014-05-30&rft_id=http%3A%2F%2Fcaribjournal.com%2F2014%2F05%2F30%2Fbahamas-planning-to-introduce-7-5-percent-value-added-tax-in-2015%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-133"><a href="#cite_ref-133">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/botswana/corporate/other-taxes">"Botswana Standard Tax"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=Botswana+Standard+Tax&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fbotswana%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-137"><a href="#cite_ref-137">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/eswatini/corporate/other-taxes">"VAT Rates in Eswatini"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Eswatini&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Feswatini%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-138"><a href="#cite_ref-138">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.gra.gm/vat/">"Gambia Revenue Authority - VAT"</a>. <a href="/w/index.php?title=Gambia_Revenue_Authority&action=edit&redlink=1" class="new" title="Gambia Revenue Authority (page does not exist)">Gambia Revenue Authority</a>. 19 December 2014. Retrieved 6 June 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Gambia+Revenue+Authority&rft.atitle=Gambia+Revenue+Authority+-+VAT&rft.date=2014-12-19&rft_id=http%3A%2F%2Fwww.gra.gm%2Fvat%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-139"><a href="#cite_ref-139">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ey.com/gl/en/services/tax/worldwide-vat--gst-and-sales-tax-guide---xmlqs?preview&XmlUrl=/ec1mages/taxguides/VAT-2019/VAT-HN.xml">"2019 Worldwide VAT, GST and Sales Tax Guide Honduras"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2019+Worldwide+VAT%2C+GST+and+Sales+Tax+Guide+Honduras&rft_id=https%3A%2F%2Fwww.ey.com%2Fgl%2Fen%2Fservices%2Ftax%2Fworldwide-vat--gst-and-sales-tax-guide---xmlqs%3Fpreview%26XmlUrl%3D%2Fec1mages%2Ftaxguides%2FVAT-2019%2FVAT-HN.xml&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-142"><a href="#cite_ref-142">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://wise.com/gb/vat/india">"VAT Rates in India"</a>. www.wise.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.wise.com&rft.atitle=VAT+Rates+in+India&rft_id=https%3A%2F%2Fwise.com%2Fgb%2Fvat%2Findia&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-143"><a href="#cite_ref-143">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/indonesia/corporate/other-taxes">"VAT Rates in Indonesia"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Indonesia&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Findonesia%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-144"><a href="#cite_ref-144">^</a> <a rel="nofollow" class="external text" href="http://www.eccb06.org/new_pages/general_info/gen_info_fqs.html#taxRefund">VAT in Eilat</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090925092435/http://www.eccb06.org/new_pages/general_info/gen_info_fqs.html#taxRefund">Archived</a> 25 September 2009 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, ECCB </li> <li id="cite_note-147"><a href="#cite_ref-147">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/jamaica/corporate/other-taxes">"VAT Rates in Jamaica"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Jamaica&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fjamaica%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-149"><a href="#cite_ref-149">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/liechtenstein/corporate/other-taxes">"VAT Rates in Liechtenstein"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Liechtenstein&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fliechtenstein%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-150"><a href="#cite_ref-150">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSong2013" class="citation web cs1">Song, Sophie (25 October 2013). <a rel="nofollow" class="external text" href="https://www.ibtimes.com/malaysia-budget-2014-6-new-tax-effective-april-2015-sugar-subsidy-abolished-1441950">"Malaysia Budget 2014: 6% New Tax Effective April 2015, Sugar Subsidy Abolished"</a>. International Business Times.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=International+Business+Times&rft.atitle=Malaysia+Budget+2014%3A+6%25+New+Tax+Effective+April+2015%2C+Sugar+Subsidy+Abolished&rft.date=2013-10-25&rft.aulast=Song&rft.aufirst=Sophie&rft_id=https%3A%2F%2Fwww.ibtimes.com%2Fmalaysia-budget-2014-6-new-tax-effective-april-2015-sugar-subsidy-abolished-1441950&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-152"><a href="#cite_ref-152">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.accaglobal.com/lk/en/student/exam-support-resources/foundation-level-study-resources/ftx/ftx-technical-articles/mys-sst.html">"Transitioning into sales tax and service tax – clarifying the confusion | ACCA Global"</a>. www.accaglobal.com. Retrieved 2 December 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.accaglobal.com&rft.atitle=Transitioning+into+sales+tax+and+service+tax+%E2%80%93+clarifying+the+confusion+%7C+ACCA+Global&rft_id=https%3A%2F%2Fwww.accaglobal.com%2Flk%2Fen%2Fstudent%2Fexam-support-resources%2Ffoundation-level-study-resources%2Fftx%2Fftx-technical-articles%2Fmys-sst.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-153"><a href="#cite_ref-153">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.globalpropertyguide.com/Europe/Monaco/Taxes-and-Costs">"Monaco capital gains tax rates, and property income tax"</a>. Globalpropertyguide.com. Retrieved 30 April 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Monaco+capital+gains+tax+rates%2C+and+property+income+tax&rft.pub=Globalpropertyguide.com&rft_id=http%3A%2F%2Fwww.globalpropertyguide.com%2FEurope%2FMonaco%2FTaxes-and-Costs&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-154"><a href="#cite_ref-154">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/mozambique/corporate/other-taxes">"VAT Rates in Mozambique"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Mozambique&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fmozambique%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-155"><a href="#cite_ref-155">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ird.govt.nz/gst/additional-calcs/calc-spec-supplies/calc-exempt/calc-exempt.html">"Exempt supplies"</a>. IRD. Government of New Zealand. Retrieved 18 July 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=IRD&rft.atitle=Exempt+supplies&rft_id=http%3A%2F%2Fwww.ird.govt.nz%2Fgst%2Fadditional-calcs%2Fcalc-spec-supplies%2Fcalc-exempt%2Fcalc-exempt.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-156"><a href="#cite_ref-156">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140818105613/http://www.thegreencarwebsite.co.uk/blog/index.php/2012/06/28/norway-confirms-electric-car-incentives-until-2018/">"Norway confirms electric car incentives until 2018"</a>. Thegreencarwebsite.co.uk. Archived from <a rel="nofollow" class="external text" href="http://www.thegreencarwebsite.co.uk/blog/index.php/2012/06/28/norway-confirms-electric-car-incentives-until-2018/">the original</a> on 18 August 2014. Retrieved 25 January 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Norway+confirms+electric+car+incentives+until+2018&rft.pub=Thegreencarwebsite.co.uk&rft_id=http%3A%2F%2Fwww.thegreencarwebsite.co.uk%2Fblog%2Findex.php%2F2012%2F06%2F28%2Fnorway-confirms-electric-car-incentives-until-2018%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-157"><a href="#cite_ref-157">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/pakistan/corporate/other-taxes">"VAT Rates in Pakistan"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Pakistan&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fpakistan%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-158"><a href="#cite_ref-158">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.palaugov.pw/taxreform/pgst/">"Palau Goods & Services Tax (PGST) – PalauGov.pw"</a>. Retrieved 10 January 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Palau+Goods+%26+Services+Tax+%28PGST%29+%E2%80%93+PalauGov.pw&rft_id=https%3A%2F%2Fwww.palaugov.pw%2Ftaxreform%2Fpgst%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-159"><a href="#cite_ref-159">^</a> <a rel="nofollow" class="external text" href="http://www.bir.gov.ph/taxinfo/tax_vat.htm">Bureau of Internal Revenue Website</a>. Bir.gov.ph. Retrieved 14 June 2013. </li> <li id="cite_note-161"><a href="#cite_ref-161">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://tass.com/economy/1038487">"Value-added tax to rise from 18% to 20% in Russia"</a>. Retrieved 13 January 2019.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Value-added+tax+to+rise+from+18%25+to+20%25+in+Russia&rft_id=http%3A%2F%2Ftass.com%2Feconomy%2F1038487&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-162"><a href="#cite_ref-162">^</a> <a rel="nofollow" class="external text" href="http://www.blic.rs/Vesti/Ekonomija/344524/Opsta-stopa-PDV-od-1-oktobra-bice-20-odsto">Blic Online | Opšta stopa PDV od 1. oktobra biće 20 odsto</a>. Blic.rs. Retrieved 14 June 2013. </li> <li id="cite_note-163"><a href="#cite_ref-163">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.b92.net/biz/vesti/srbija.php?yyyy=2014&mm=01&dd=01&nav_id=795544">"Od danas veća niža stopa PDV-a"</a>. B92.net. January 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=B92.net&rft.atitle=Od+danas+ve%C4%87a+ni%C5%BEa+stopa+PDV-a&rft.date=2014-01&rft_id=https%3A%2F%2Fwww.b92.net%2Fbiz%2Fvesti%2Fsrbija.php%3Fyyyy%3D2014%26mm%3D01%26dd%3D01%26nav_id%3D795544&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-164"><a href="#cite_ref-164">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.sars.gov.za/TaxTypes/VAT/Pages/default.aspx">"Value-Added Tax"</a>. sars.gov.za. Retrieved 20 May 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=sars.gov.za&rft.atitle=Value-Added+Tax&rft_id=http%3A%2F%2Fwww.sars.gov.za%2FTaxTypes%2FVAT%2FPages%2Fdefault.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-165"><a href="#cite_ref-165">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://kpmg.com/us/en/taxnewsflash/news/2024/03/tnf-sri-lanka-amendments-to-vat-law-enacted.html">"Sri Lanka: Amendments to VAT law enacted"</a>. www.kpmg.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.kpmg.com&rft.atitle=Sri+Lanka%3A+Amendments+to+VAT+law+enacted&rft_id=https%3A%2F%2Fkpmg.com%2Fus%2Fen%2Ftaxnewsflash%2Fnews%2F2024%2F03%2Ftnf-sri-lanka-amendments-to-vat-law-enacted.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-CH.CH-166">^ <a href="#cite_ref-CH.CH_166-0">a</a> <a href="#cite_ref-CH.CH_166-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ch.ch/en/vat-rates-switzerland/">"Value-added tax, VAT rates and registration"</a>. ch.ch.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ch.ch&rft.atitle=Value-added+tax%2C+VAT+rates+and+registration&rft_id=https%3A%2F%2Fwww.ch.ch%2Fen%2Fvat-rates-switzerland%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-167"><a href="#cite_ref-167">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/tunisia/corporate/other-taxes">"VAT Rates in Tunisia"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Tunisia&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Ftunisia%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-168"><a href="#cite_ref-168">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.co.uk/news/10373992">"Budget: How the rise in VAT will work"</a>. BBC News. 23 June 2010. Retrieved 2 November 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Budget%3A+How+the+rise+in+VAT+will+work&rft.date=2010-06-23&rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fnews%2F10373992&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-169"><a href="#cite_ref-169">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services">"VAT rates on different goods and services - Detailed guidance - GOV.UK"</a>. gov.uk. Retrieved 4 August 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gov.uk&rft.atitle=VAT+rates+on+different+goods+and+services+-+Detailed+guidance+-+GOV.UK&rft_id=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Frates-of-vat-on-different-goods-and-services&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-170"><a href="#cite_ref-170">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html">"VAT Rates in Vanuatu"</a>. www.customsinlandrevenue.gov.vu. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.customsinlandrevenue.gov.vu&rft.atitle=VAT+Rates+in+Vanuatu&rft_id=https%3A%2F%2Fcustomsinlandrevenue.gov.vu%2Ftaxes-and-licensing%2Ftaxes%2Fvalue-added-tax-vat%2Fintroduction.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-171"><a href="#cite_ref-171">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/venezuela/corporate/other-taxes">"VAT Rates in Venezuela"</a>. www.taxsummaries.pwc.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.taxsummaries.pwc.com&rft.atitle=VAT+Rates+in+Venezuela&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fvenezuela%2Fcorporate%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-172"><a href="#cite_ref-172">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.rivermate.com/guides/yemen/taxes">"VAT Rates in Yemen"</a>. www.rivermate.com. Retrieved 8 January 2025.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.rivermate.com&rft.atitle=VAT+Rates+in+Yemen&rft_id=https%3A%2F%2Fwww.rivermate.com%2Fguides%2Fyemen%2Ftaxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> <li id="cite_note-no_vat-173"><a href="#cite_ref-no_vat_173-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.taxrates.cc/index.html">"TAX RATES"</a>. taxrates web site. Retrieved 3 November 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=TAX+RATES&rft.pub=taxrates+web+site&rft_id=http%3A%2F%2Fwww.taxrates.cc%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Scholarly_sources">Scholarly sources</h3>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=62" title="Edit section: Scholarly sources">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1239549316">.mw-parser-output .refbegin{margin-bottom:0.5em}.mw-parser-output .refbegin-hanging-indents>ul{margin-left:0}.mw-parser-output .refbegin-hanging-indents>ul>li{margin-left:0;padding-left:3.2em;text-indent:-3.2em}.mw-parser-output .refbegin-hanging-indents ul,.mw-parser-output .refbegin-hanging-indents ul li{list-style:none}@media(max-width:720px){.mw-parser-output .refbegin-hanging-indents>ul>li{padding-left:1.6em;text-indent:-1.6em}}.mw-parser-output .refbegin-columns{margin-top:0.3em}.mw-parser-output .refbegin-columns ul{margin-top:0}.mw-parser-output .refbegin-columns li{page-break-inside:avoid;break-inside:avoid-column}@media screen{.mw-parser-output .refbegin{font-size:90%}}</style><div class="refbegin" style=""> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20071009093025/http://rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm">"Lög nr. 50/1988 um virðisaukaskatt"</a> (in Icelandic). 1988. Archived from <a rel="nofollow" class="external text" href="http://www.rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm">the original</a> on 9 October 2007. Retrieved 5 September 2007.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=L%C3%B6g+nr.+50%2F1988+um+vir%C3%B0isaukaskatt&rft.date=1988&rft_id=http%3A%2F%2Fwww.rsk.is%2Fskattalagasafn%2Fvirdisaukaskattur%2Flog%2Flog_0501988.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AValue-added+tax" class="Z3988"></li> <li>Ahmed, Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).</li> <li>Bird, Richard M. and P.-P. Gendron .1998. "Dual VATs and Cross-border Trade: Two Problems, One Solution?" International Tax and Public Finance, 5: 429–42.</li> <li>Bird, Richard M. and P.-P. Gendron .2000. "CVAT, VIVAT and Dual VAT; Vertical 'Sharing' and Interstate Trade", International Tax and Public Finance, 7: 753–61.</li> <li>Keen, Michael and S. Smith .2000. "Viva VIVAT!" International Tax and Public Finance, 7: 741–51.</li> <li>Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union", Economic Policy, 23: 375–411.</li> <li>McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints", in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).</li> <li>McLure, Charles E. 2000. "Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT)", International Tax and Public Finance, 7: 723–40.</li> <li>Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien, IBL Review, VOL. 12, Institute of International Business and law, Germany. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20071026170512/http://www.law-and-business.de/www_law-and-business_de/content/e153/e971/e972/datei973/N.Mller,IndischesRecht_IBLVol.12_ger.pdf">Law-and-business.de</a></li> <li>Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. IBL Review, VOL. 12, Institute of International Business and law, Germany.</li> <li>MOMS, Politikens Nudansk Leksikon 2002, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-87-604-1578-4" title="Special:BookSources/978-87-604-1578-4">978-87-604-1578-4</a>.</li> <li>OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues. Paris: OECD.</li> <li>Serra, J. and J. Afonso. 1999. "Fiscal Federalism Brazilian Style: Some Reflections", Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.</li> <li>Shome, Parthasarathi and <a href="/wiki/Paul_Bernd_Spahn" title="Paul Bernd Spahn">Paul Bernd Spahn</a> (1996) "Brazil: Fiscal Federalism and Value Added Tax Reform", Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi</li> <li>Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform", International VAT Monitor, 7: 123–32.</li> <li>Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).</li></ul> </div> <ul><li><a rel="nofollow" class="external text" href="https://arabexpatriates.com/saudi-arabia-increases-vat-and-other-financial-measures/">Saudi Arabia Increases Value Added Tax (VAT) will be increase to 15% from 5% as of July 2020.</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2>[<a href="/w/index.php?title=Value-added_tax&action=edit&section=63" title="Edit section: External links">edit</a>]</div> <ul><li><a href="/wiki/File:Wiktionary-logo-en-v2.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/16px-Wiktionary-logo-en-v2.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/24px-Wiktionary-logo-en-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/32px-Wiktionary-logo-en-v2.svg.png 2x" data-file-width="512" data-file-height="512" /></a> The dictionary definition of <a href="https://en.wiktionary.org/wiki/value_added_tax" class="extiw" title="wiktionary:value added tax">value added tax</a> at Wiktionary</li> <li class="mw-empty-elt"></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r1038841319">.mw-parser-output .tooltip-dotted{border-bottom:1px dotted;cursor:help}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1038841319"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1038841319"></div><div role="navigation" class="navbox authority-control" aria-label="Navbox1421" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a>: National <a href="https://www.wikidata.org/wiki/Q128635#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4038416-0">Germany</a></li><li><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85141932">United States</a></li><li><a rel="nofollow" class="external text" href="https://catalogue.bnf.fr/ark:/12148/cb11936663g">France</a></li><li><a rel="nofollow" class="external text" href="https://data.bnf.fr/ark:/12148/cb11936663g">BnF data</a></li><li><a rel="nofollow" class="external text" href="https://id.ndl.go.jp/auth/ndlna/00572067">Japan</a></li><li><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph119339&CON_LNG=ENG">Czech Republic</a></li><li><a rel="nofollow" class="external text" href="https://www.nli.org.il/en/authorities/987007531851905171">Israel</a></li></ul></div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Value-added_tax&oldid=1270402529">https://en.wikipedia.org/w/index.php?title=Value-added_tax&oldid=1270402529</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Value_added_taxes" title="Category:Value added taxes">Value added taxes</a></li><li><a href="/wiki/Category:Tax_terms" title="Category:Tax terms">Tax terms</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:CS1_French-language_sources_(fr)" title="Category:CS1 French-language sources (fr)">CS1 French-language sources (fr)</a></li><li><a href="/wiki/Category:CS1_Spanish-language_sources_(es)" title="Category:CS1 Spanish-language sources (es)">CS1 Spanish-language sources (es)</a></li><li><a href="/wiki/Category:CS1_Czech-language_sources_(cs)" title="Category:CS1 Czech-language sources (cs)">CS1 Czech-language sources (cs)</a></li><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li><li><a href="/wiki/Category:CS1_Norwegian-language_sources_(no)" title="Category:CS1 Norwegian-language sources (no)">CS1 Norwegian-language sources (no)</a></li><li><a href="/wiki/Category:CS1_Slovak-language_sources_(sk)" title="Category:CS1 Slovak-language sources (sk)">CS1 Slovak-language sources (sk)</a></li><li><a href="/wiki/Category:CS1_German-language_sources_(de)" title="Category:CS1 German-language sources (de)">CS1 German-language sources (de)</a></li><li><a href="/wiki/Category:CS1_Chinese_(Taiwan)-language_sources_(zh-tw)" title="Category:CS1 Chinese (Taiwan)-language sources (zh-tw)">CS1 Chinese (Taiwan)-language sources (zh-tw)</a></li><li><a href="/wiki/Category:CS1_Portuguese-language_sources_(pt)" title="Category:CS1 Portuguese-language sources (pt)">CS1 Portuguese-language sources (pt)</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_matches_Wikidata" title="Category:Short description matches Wikidata">Short description matches Wikidata</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_September_2021" title="Category:Use dmy dates from September 2021">Use dmy dates from September 2021</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_August_2024" title="Category:Articles with unsourced statements from August 2024">Articles with unsourced statements from August 2024</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_December_2007" title="Category:Articles with unsourced statements from December 2007">Articles with unsourced statements from December 2007</a></li><li><a href="/wiki/Category:Articles_with_excerpts" title="Category:Articles with excerpts">Articles with excerpts</a></li><li><a href="/wiki/Category:Articles_containing_Spanish-language_text" title="Category:Articles containing Spanish-language text">Articles containing Spanish-language text</a></li><li><a href="/wiki/Category:Articles_containing_Danish-language_text" title="Category:Articles containing Danish-language text">Articles containing Danish-language text</a></li><li><a href="/wiki/Category:Articles_containing_Norwegian-language_text" title="Category:Articles containing Norwegian-language text">Articles containing Norwegian-language text</a></li><li><a href="/wiki/Category:Articles_containing_Nynorsk-language_text" title="Category:Articles containing Nynorsk-language text">Articles containing Nynorsk-language text</a></li><li><a href="/wiki/Category:Articles_containing_Swedish-language_text" title="Category:Articles containing Swedish-language text">Articles containing Swedish-language text</a></li><li><a href="/wiki/Category:Articles_containing_Icelandic-language_text" title="Category:Articles containing Icelandic-language text">Articles containing Icelandic-language text</a></li><li><a href="/wiki/Category:Articles_containing_Faroese-language_text" title="Category:Articles containing Faroese-language text">Articles containing Faroese-language text</a></li><li><a href="/wiki/Category:Articles_containing_Finnish-language_text" title="Category:Articles containing Finnish-language text">Articles containing Finnish-language text</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_November_2021" title="Category:Articles with unsourced statements from November 2021">Articles with unsourced statements from November 2021</a></li><li><a href="/wiki/Category:Articles_containing_Japanese-language_text" title="Category:Articles containing Japanese-language text">Articles containing Japanese-language text</a></li><li><a href="/wiki/Category:Articles_containing_Korean-language_text" title="Category:Articles containing Korean-language text">Articles containing Korean-language text</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_January_2022" title="Category:Articles with unsourced statements from January 2022">Articles with unsourced statements from January 2022</a></li><li><a href="/wiki/Category:CS1_Icelandic-language_sources_(is)" title="Category:CS1 Icelandic-language sources (is)">CS1 Icelandic-language sources (is)</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 19 January 2025, at 10:35 (UTC).</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Value-added_tax&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" lang="en" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><picture><source media="(min-width: 500px)" srcset="/w/resources/assets/poweredby_mediawiki.svg" width="88" height="31"><img src="/w/resources/assets/mediawiki_compact.svg" alt="Powered by MediaWiki" width="25" height="25" loading="lazy"></picture></a></li> </ul> </footer> </div> </div> </div> <div class="vector-header-container vector-sticky-header-container"> <div id="vector-sticky-header" class="vector-sticky-header"> <div class="vector-sticky-header-start"> <div class="vector-sticky-header-icon-start vector-button-flush-left vector-button-flush-right" aria-hidden="true"> <button class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-sticky-header-search-toggle" tabindex="-1" data-event-name="ui.vector-sticky-search-form.icon"> Search </button> </div> <div role="search" class="vector-search-box-vue vector-search-box-show-thumbnail vector-search-box"> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail"> <form action="/w/index.php" id="vector-sticky-search-form" class="cdx-search-input cdx-search-input--has-end-button"> <div class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia"> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <div class="vector-sticky-header-context-bar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-sticky-header-toc" class="vector-dropdown mw-portlet mw-portlet-sticky-header-toc vector-sticky-header-toc vector-button-flush-left" > <input type="checkbox" id="vector-sticky-header-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-sticky-header-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-sticky-header-toc-label" for="vector-sticky-header-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" > Toggle the table of contents </label> <div class="vector-dropdown-content"> <div id="vector-sticky-header-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div class="vector-sticky-header-context-bar-primary" aria-hidden="true" >Value-added tax</div> </div> </div> <div class="vector-sticky-header-end" aria-hidden="true"> <div class="vector-sticky-header-icons"> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-talk-sticky-header" tabindex="-1" data-event-name="talk-sticky-header"> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-subject-sticky-header" tabindex="-1" data-event-name="subject-sticky-header"> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-history-sticky-header" tabindex="-1" data-event-name="history-sticky-header"> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only mw-watchlink" id="ca-watchstar-sticky-header" tabindex="-1" data-event-name="watch-sticky-header"> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-edit-sticky-header" tabindex="-1" data-event-name="wikitext-edit-sticky-header"> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-ve-edit-sticky-header" tabindex="-1" data-event-name="ve-edit-sticky-header"> </a> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only" id="ca-viewsource-sticky-header" tabindex="-1" data-event-name="ve-edit-protected-sticky-header"> </a> </div> <div class="vector-sticky-header-buttons"> <button class="cdx-button cdx-button--weight-quiet mw-interlanguage-selector" id="p-lang-btn-sticky-header" tabindex="-1" data-event-name="ui.dropdown-p-lang-btn-sticky-header"> 80 languages </button> <a href="#" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive" id="ca-addsection-sticky-header" tabindex="-1" data-event-name="addsection-sticky-header"> Add topic </a> </div> <div class="vector-sticky-header-icon-end"> <div class="vector-user-links"> </div> </div> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-77978d47f5-xv7vj","wgBackendResponseTime":165,"wgPageParseReport":{"limitreport":{"cputime":"2.868","walltime":"3.496","ppvisitednodes":{"value":28192,"limit":1000000},"postexpandincludesize":{"value":446457,"limit":2097152},"templateargumentsize":{"value":28280,"limit":2097152},"expansiondepth":{"value":16,"limit":100},"expensivefunctioncount":{"value":43,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":577030,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 2908.620 1 -total"," 27.76% 807.442 2 Template:Reflist"," 18.95% 551.212 208 Template:Flagu"," 18.66% 542.699 11 Template:Excerpt"," 15.35% 446.496 108 Template:Cite_web"," 4.81% 139.822 1 Template:Taxation"," 4.59% 133.571 1 Template:Sidebar_with_collapsible_lists"," 4.50% 130.753 8 Template:Langx"," 4.31% 125.453 5 Template:Cite_book"," 3.11% 90.408 208 Template:Flagu/core"]},"scribunto":{"limitreport-timeusage":{"value":"1.588","limit":"10.000"},"limitreport-memusage":{"value":24948148,"limit":52428800},"limitreport-logs":"table#1 {\n [\"size\"] = \"tiny\",\n}\ntable#1 {\n [\"size\"] = \"tiny\",\n}\n","limitreport-profile":[["?","200","13.9"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::sub","180","12.5"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::find","160","11.1"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::callParserFunction","160","11.1"],["recursiveClone \u003CmwInit.lua:45\u003E","100","6.9"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::match","80","5.6"],["dataWrapper \u003Cmw.lua:672\u003E","80","5.6"],["MediaWiki\\Extension\\Scribunto\\Engines\\LuaSandbox\\LuaSandboxCallback::getExpensiveData","40","2.8"],["init \u003CModule:Citation/CS1/Identifiers\u003E","40","2.8"],["newFrame \u003Cmw.lua:153\u003E","40","2.8"],["[others]","360","25.0"]]},"cachereport":{"origin":"mw-web.codfw.main-65b64b4b74-fbn5m","timestamp":"20250219130529","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Value-added tax","url":"https:\/\/en.wikipedia.org\/wiki\/Value-added_tax","sameAs":"http:\/\/www.wikidata.org\/entity\/Q128635","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q128635","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2002-09-08T00:37:22Z","dateModified":"2025-01-19T10:35:02Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/4\/43\/Countries_with_VAT.svg","headline":"form of consumption tax"}</script> </body> </html>