VAT Laws Around the World (Work in progress to get the list completed)

As indirect tax specialist, you base your advice, opinion or recommendation on the applicable rules. And every country has its own rules, and interpretation of these rules.

The country-specific interpretations we cannot give you here (there’s different databases, articles, books and websites for that), but we would like to offer you at least an overview of the basis of the rules: the international and local VAT legislation.

Below is a list with links to the relevant law, regulation or directive. We tried to find an English version, if possible, but often it’s only available in the local language.

It’s not complete (by far), and therefore we ask you for your assistance and contribution.

If you have a link to the local VAT law in your or another country, or if you find a mistake on the list, can you please share it with us, so that we can ensure that this list is up-to-date and complete?

You can send the link to: info@vatupdate.com

If you want, we can mention you name or website as well, as contributor to this overview.

EUROPEAN UNION

Updated March 8, 2020

• EU VAT Directive – COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 (consolidated text) – Version Jan 1, 2020 :
  • Link to the English version
  • Link to the other languages

• EU Implementation Regulation – COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 – Version Jan 1, 2020 :
  • Council Implementing Regulation 282/2011 in English
  • Link to the other languages

• EU country specific information on VAT : LINK

AUSTRIA

Updated March 8, 2020

• National VAT Law – Version January 2020 :
  • Link Austria VAT law
    Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994)
  • Unofficial translation in English

BELGIUM

Updated July 6, 2020

• VAT Law in Dutch Link – Pdf
• Commentary to the VAT law

BULGARIA

Updated March 9, 2020

• VAT law in Bulgarian Link
• Unofficial translation in English

CROATIA

Updated March 9, 2020

• Link to the VAT law in Croatian
• Unofficial translation in English

CYPRUS

Updated September 30, 2020

• Consolidated VAT Law 2019 (from the official page of the Tax Department)
• VAT Law Text (from the official page of the Cyprus Bar Association)
• Table of contents – Unofficial translation in English

CZECH REPUBLIC

Updated March 10, 2020

• Czech VAT law
• Unofficial translation in English

DENMARK

Update April 21, 2020

• Danish VAT Law (Danish version)

ESTONIA

Updated April 21, 2020

• Estonian VAT Law (in Estonian)
• Unofficial translation in English

FINLAND

Updated Jun 2, 2020

• VAT law in Finnish per Jan 1, 2020
• Finnish VAT law in English (Unofficial translation)

FRANCE

• National VAT Law – Code général des impôts – Version January 2019 : LINK

GERMANY

Updated March 8, 2020

• German VAT law – Official Gazette  
• German VAT law – Unofficial translation n English

GREECE

• Legislation in force since 01 February 2002
  • Law
  • Regulations
  • Decrees
  • Notices
  • Instructions

HUNGARY

• Hungarian VAT Law (English translation)

IRELAND

• National VAT Law – Value-Added Tax Consolidation Act 2010 – Version January 2019 : LINK

ITALY

• Decreto del Presidente della Repubblica del 26/10/1972 n. 633

LATVIA

• Latvian VAT Law

LITHUANIA

• Lithuanian VAT Law

LUXEMBOURG

Updated June 2, 2020

• VAT law applicable March 20, 2020 in French

MALTA

• Malta VAT Law

NETHERLANDS

• National VAT Law –Wet op de omzetbelasting 1968 – Version January 2019 : LINK

POLAND

• National VAT Law – The Act Of 11 March 2004 On Tax On Goods And Services – Version updated unknown : LINK

PORTUGAL

http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/codigo-do-iva-indice.aspx

ROMANIA

Updated June 9, 2020

• VAT legislation currently in force: https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_11022020.htm
• Ministry of Finance website: https://www.mfinante.gov.ro/pagina.html?pagina=acasa
• Webpage where the legislative proposals are published (decisional transparency), including the ones in the VAT area https://www.mfinante.gov.ro/pagina.html?categoriebunuri=proiecte-acte-normative&pagina=acasa&locale=ro&menu=Transparenta
• VAT Info (sadly, not updated in real time…) https://www.mfinante.gov.ro/pagina.html?categoriebunuri=tva&pagina=infotva
• From the VAT info page, the most interesting chapter (updated in real time) is the one where the circular letters on VAT are published, namely: https://www.mfinante.gov.ro/pagina.html?categoriebunuri=circulare-tva&pagina=infotva&menu=InfoRegTVA

SERBIA

• Serbian VAT Law

SLOVAKIA / SLOVAK REPUBLIC

Update June 2, 2020

• VAT law on website tax authorities
• VAT law in Englisch applicable per Jan 1, 2020

SLOVENIA

• Slovenian VAT Law

SPAIN

Updated April 21, 2020

• Spanish VAT Law (in Spanish)
• Unofficial translation in English

SWEDEN

• Link to the VAT Law
• Unofficial translation in English

UNITED KINGDOM

Reviewed March 21, 2020

• National VAT Law – Value Added Tax Act 1994 – Version January 2019 : Link

EUROPE – NON-EU

MONTENEGRO

• Law on Value Added Tax – published on Sept 8. 2017 (Link – Ministry of Finance)

NORWAY

• National VAT Law (Lov om merverdiavgift (merverdiavgiftsloven), recent version, but in local language): LINK
• English version (version of May 2014) can be found HERE

SWITZERLAND

• National VAT Law – Federal Act on Value Added Tax– Version January 2019 : LINK

TURKEY

• Final version of e-ledger legislation (Turkish)
• Website for all legislations and also guides for e-ledger (or e-defter) (Turkish)
• Government notification for digital services tax (Turkish)
• English page for VAT office and Digital Services Tax portal (English)

AFRICA

RWANDA

• Rwanda VAT Law

ASIA-PACIFIC

INDIA

• Updated CGST Act

NEPAL

• Link to national VAT Law

MALAYSIA

• Malaysian’s Goods and Services Tax (GST) Act 2014 – with effect from 1 January 2015
• For largely political reasons, the Government of Malaysia reduced the GST rate to 0% on 1 June 2018 and GST was completely repealed on 1 September 2018.
• From 1 September 2018, the Sales and Service Tax (SST) regime was reintroduced – this is a single stage tax.

AMERICAS

To be completed…