Consumption Tax Trends: Vat/gst And Excise Rates, Trends And - download pdf or read online
By Organization for Economic Cooperation and Development
This booklet offers info on price further taxes, taxes on items and companies and excise accountability premiums in Oecd member international locations. It offers information regarding oblique tax themes similar to foreign points of Vat/Gst advancements in Oecd member international locations in addition to in chosen non-Oecd economies. It additionally describes quite a number taxation provisions in Oecd international locations, equivalent to the taxation of motorized vehicles, tobacco and alcoholic drinks.
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Extra info for Consumption Tax Trends: Vat/gst And Excise Rates, Trends And Administration Issues
Thus, countries with similar standard rates can have significantly different revenue performance as measured by the CER. 4 per cent of consumption. 12 shows the considerable variation in the revenue performance of the VAT. 5 points above OECD average), which is probably due to a very broad tax base and a relatively low standard rate. 2 per cent). Taking account of currently available data, it appears difficult to draw typical profiles for “efficient” and “inefficient” countries in the collection of VAT revenues on the basis of this CER.
A collection threshold may apply where a jurisdiction does not have a registration threshold. In these jurisdictions, all suppliers are required to register for VAT/GST, but will not be required to charge and collect VAT/GST until they exceed the collection threshold. 3. “Yes” means a supplier is allowed to voluntarily register and collect VAT/GST where their total annual turnover is less than the registration threshold. 4. Minimum registration periods apply to general concessions. Specific industries, types of traders, or vendors that voluntarily register may be subject to different requirements.
DKK 1 200 142 Finland EU Scheme2 EUR 175 187 Refund to individuals exporting goods in their personal luggage to a destination outside the EU, minimum invoice EUR 40. Traveller from Norway and the Åland Islands can only get the refund if the value of the goods without VAT is at the minimum EUR 170. EUR 40 43 France EU Scheme2 EUR 175 195 Refund to individuals exporting goods in their personal luggage to a destination outside the EU. The traveller’s habitual residence must be outside the European Union.
Consumption Tax Trends: Vat/gst And Excise Rates, Trends And Administration Issues by Organization for Economic Cooperation and Development