Consumption Tax Trends: Vat gst And Excise Rates, Trends And by Organization for Economic Cooperation

By Organization for Economic Cooperation

This booklet provides information regarding VAT/GST and excise accountability charges in OECD member international locations. It presents information regarding oblique tax subject matters comparable to overseas features of VAT improvement and alertness of VAT to small and medium-size companies. It additionally describes various taxation provisions in OECD member international locations, similar to the taxation of motorized vehicles, tobacco and alcoholic drinks. ultimately, it provides the constitution and excerpts of the overseas VAT/GST directions.

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Extra resources for Consumption Tax Trends: Vat gst And Excise Rates, Trends And Administration Issues. 2006 Edition

Example text

5 580* 50 000 Registration allowed prior to exceeding threshold3 Minimum registration period4 USD 6 319 39 370 Yes 1 year Yes 5 years Not applicable None Yes 1 year Czech Republic CZK 1 000 000 68 493 Yes 1 year Denmark DKK 50 000 5 910 Yes None Finland EUR 8 500 9 081 Yes None France EUR 76 300 85 061 Yes 2 years Yes 5 years Germany EUR 17 500 18 637 Greece EUR 9 000 12 912 Hungary HUF None Iceland ISK 220 000 2 442 Ireland EUR 51 000 50 495 Italy EUR None 27 000 30 100 4 000 5 739 4 000 000 25 500 31 746 25 248 5 years Yes 2 years Yes 2 years Yes None Not applicable None Yes 2 years CONSUMPTION TAX TRENDS – ISBN 92-64-01417-9 – © OECD 2006 Japan JPY 10 000 000 Korea KRW None Luxembourg EUR 10 000 Mexico MXN None Netherlands EUR None New Zealand NZD 40 000 26 846 Norway NOK 50 000 5 274 Poland PLN 43 800 10 580 Portugal EUR None Slovak Republic SKK 1 500 000 Spain EUR None Not applicable None Sweden SEK None Not applicable None Switzerland CHF 75 000 Turkey YTL None United Kingdom GBP 58 000 75 188 Yes 10 163 1 883* 140 000 14 768 9 975 87 209 42 373 93 700 150 000 2 049 84 746 5 451 Not applicable None Yes 5 years Not applicable None Not applicable None Yes None No 2 years Yes 3 years Not applicable 5 years Yes 1 year Yes None Not applicable None Yes None 3.

Residential housing taxed only when letby building enterprises (at lower rate of 10%). Japan Standard exemptions; social welfare services; sale of certain kinds of equipment for the disabled people; administrative services; alienation of securities. Postal services; sporting services; cultural services; letting of commercial buildings; supply of buildings. Korea Standard exemptions; certain public transport; supply of water and coal; mineral oil used for certain purposes in agriculture and fishery; funeral undertaking; certain personal services similar to labour.

United Kingdom Certain services and goods supplied to charities; children’s clothing; food; passenger transport; books; newspapers; domestic sewage and water; prescribed drugs; medicine; certain aids and services for disabled people; new housing; residential and some charity buildings; alterations to listed buildings. Fuel and power for domestic and charity use (5%); Certain energy saving materials supplied together with fitting services to recipient of “Passport Benefits”. 1. Exports of goods, intangibles and services are generally zero rated in all OECD countries.

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