By Organization for Economic Cooperation
This book provides information regarding VAT/GST and excise responsibility charges in OECD member international locations. It presents information regarding oblique tax themes similar to overseas features of VAT improvement and alertness of VAT to small and medium-size corporations. It additionally describes more than a few taxation provisions in OECD member international locations, akin to the taxation of motorcars, tobacco and alcoholic drinks. ultimately, it provides the constitution and excerpts of the foreign VAT/GST guidance.
Read Online or Download Consumption Tax Trends: Vat gst And Excise Rates, Trends And Administration Issues. 2006 Edition PDF
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Extra resources for Consumption Tax Trends: Vat gst And Excise Rates, Trends And Administration Issues. 2006 Edition
Sample text
Curr. USD Special threshold for non-profit and charitable sector Nat. curr. USD 100 000 72 993 Collection threshold (if different from registration threshold)2 Nat. curr. 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.
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.
Lenses); transport; newspapers; public amenities; burial services; agriculture and forestry products used as food; goods used in agricultural and forestry undertakings, including flowers and plants; hairdressing and complementary services; minor work on private housing; cleaning; waste treatment; cleaning of public sewage; water; private and social housing; the supply of cleaning and maintenance services. Sweden Commercial aircraft and ships; aircraft fuel; prescribed medicine; printing of certain membership publications.