International VAT (Value Added Tax) — Complete A–Z Guide (Bangla + English, Official Style)
Updated summary & country rate snapshot compiled from global tax references (PwC, EU, EY, WorldPopulationReview, GlobalVAT) — see Sources at the end.
Table of Contents
- 1. Introduction to International VAT
- 2. How VAT Works (Input–Output Mechanism)
- 3. VAT vs GST vs Sales Tax — Global Comparison
- 4. Advanced Topics (E-invoicing, SAF-T, Real-time Reporting)
- 5. Cross-Border E-commerce & Marketplaces
- 6. Digital Services (OSS / IOSS / MOSS / OVR)
- 7. VAT Registration Rules (Non-resident / Fiscal Representation)
- 8. Import VAT vs Export VAT (Zero-rating, Customs)
- 9. Reverse-Charge Mechanism & Examples
- 10. VAT Refunds / Reclaims (Businesses & Tourists)
- 11. Compliance, Audits & Penalties
- 12. VAT Automation & Software
- 13. Country-wise VAT / GST Rates (50+ Countries)
- 14. CSV Download (Auto-generate) — Use the button below
- 15. Glossary (Key Terms)
- 16. FAQ
- Sources & Further Reading
1. Introduction to International VAT
VAT (Value Added Tax) হলো একটি consumption-based indirect tax যা supply chain-এর প্রতিটি পর্যায়ে value addition-এর উপর ধার্য হয়; কিন্তু শেষ ব্যবহারকারী (final consumer) চূড়ান্ত tax burden বহন করে। Multiple jurisdictions-এ cross-border supplies পরিচালনার সময় VAT-এর place-of-supply, taxability, এবং registration rules অত্যন্ত গুরুত্বপূর্ণ।
2. How VAT Works (Input–Output Mechanism)
Input VAT – business ক্রয় ক্ষেত্রে প্রদত্ত VAT (recoverable subject to rules). Output VAT – business বিক্রয়ে charged VAT. Liability = Output VAT − Input VAT.
Technical points (official tone)
- Tax point / Time of supply: invoice date, payment date বা goods despatch date অনুসারে নির্ধারিত হতে পারে (country specific).
- Place of supply: B2B vs B2C, supply of goods vs services ভেদে তার নিয়ম আলাদা হয়; digital services-এ often destination principle প্রয়োগ করা হয়।
- Reverse charge: cross-border B2B supplies-এ supplier often zero-rates or does not charge VAT and buyer accounts for local VAT (reverse charge).
3. VAT vs GST vs Sales Tax — Global Comparison
প্রাতিষ্ঠানিকভাবে VAT ও GST প্রায় একই উদ্দেশ্য ও কাঠামো — multi-stage consumption tax যেখানে input tax credit থাকে। Sales tax (মুখ্যত USA states) final sale-এ এককালীনভাবে ধার্য হয় এবং সাধারণত input credit mechanism নেই। Implementation details ও exemptions/jurisdictional thresholds ভিন্ন থাকে।
4. Advanced Topics (E-invoicing, SAF-T, Real-time Reporting)
2020-এর পরে অনেক দেশের tax authorities e-invoicing এবং real-time reporting mandate করেছে (EU member states, Mexico, Brazil, KSA, India e-invoicing pilot, ও অন্যান্য)। E-invoicing mandates ডিজিটাল ট্যাক্স রিপোর্টিংয়ের ক্ষেত্রে compliance cost কমায় এবং fraud-detection সক্ষমতা বাড়ায়।
Key standards & frameworks
- Peppol: Europe & global e-procurement messaging network used for standardized e-invoicing.
- SAF-T: OECD recommended Standard Audit File for Tax for electronic exchange of accounting data.
- Real-time POS reporting: Some countries require realtime invoice/report submission to tax authority.
5. Cross-Border E-commerce & Marketplaces
Marketplace rules changed significantly in recent years: many jurisdictions treat marketplaces as deemed suppliers or require marketplaces to collect VAT at point of sale (notably EU, UK, Australia, and others). Sellers should determine whether marketplace rules or direct seller obligations apply.
Practical checklist for online sellers
- Identify customer location (place of supply).
- Check marketplace VAT-collection policies.
- Register for VAT where required or use OSS/IOSS where applicable.
- Maintain robust invoicing, customs documentation and proof of export for zero-rating.
6. Digital Services (OSS / IOSS / MOSS / OVR)
Digital cross-border supplies (SaaS, streaming, e-books, online courses) are typically taxed in the consumer's jurisdiction. EU introduced IOSS (Import One Stop Shop) for low-value goods and OSS (One-Stop Shop) for cross-border B2C services within the EU. UK, Australia, Singapore and other jurisdictions have analogous schemes (OVR in Singapore for overseas vendors).
7. VAT Registration Rules (Non-resident / Fiscal Representation)
Registration thresholds and non-resident rules vary: some countries have revenue thresholds, others require immediate registration for non-resident suppliers. Fiscal representation (local agent for VAT compliance) is mandatory in some jurisdictions for non-established businesses.
Examples (illustrative)
- EU: EU OSS threshold €10,000 for cross-border B2C services/sales within EU (check local rules).
- UK: VAT registration threshold historically £85,000 (confirm current statutory threshold in local guidance).
- UAE: mandatory registration above AED 375,000 taxable supplies (subject to local law updates).
8. Import VAT vs Export VAT (Zero-rating, Customs)
Import VAT usually applied on customs value (CIF — cost + insurance + freight) + duties and other charges. Exports are often zero-rated (i.e., VAT rate 0% with right of input VAT recovery), subject to documentary evidence of export.
9. Reverse-Charge Mechanism & Examples
Reverse charge shifts VAT accounting responsibility to the recipient — main use-cases: B2B cross-border services, domestic anti-fraud measures, and large-scale construction services in some countries.
UK company receives consulting services from a US supplier (no UK VAT charged). UK company must account for VAT via the reverse charge in its VAT return (output and corresponding input if reclaimable).
10. VAT Refunds / Reclaims (Businesses & Tourists)
Non-resident businesses may reclaim VAT under local refund schemes (e.g., EU VAT refund via electronic portal under the 13th Directive rules for non-EU businesses). Tourist refund schemes (VAT refunds at airports / refund operators) exist in some jurisdictions but terms vary widely.
11. Compliance, Audits & Penalties
Periodic filing cycles (monthly/quarterly/annual), EC Sales Lists (EU), Intrastat declarations (EU trade statistics), and mandatory record retention periods (often 5–10 years) are standard compliance features. Penalties for late filing/payment and assessment vary by jurisdiction.
12. VAT Automation & Software
Leading solutions for cross-border VAT automation: Avalara, TaxJar, Quaderno, Stripe Tax, Vertex, and ERP plugins (Xero, QuickBooks). Evaluate for capabilities: multi-jurisdiction rates, OSS/IOSS support, invoice/e-invoicing integration, and reporting to tax authorities.
13. Country-wise VAT / GST Rates (50+ Countries)
নিচের টেবিলটি standard VAT/GST rate (standard/main rate)-এর একটি consolidated snapshot — country অনুযায়ী reduced/zero rates আলাদা থাকতে পারে। rates compiled from public tax guides and global summaries (PwC, EY, EU, WorldPopulationReview, GlobalVAT). Always verify against the local revenue authority for transactional decisions.
| # | Country / Territory | Standard VAT / GST Rate (approx.) | Notes (if any) |
|---|---|---|---|
| 1 | United Kingdom (UK) | 20% | Standard rate |
| 2 | Germany | 19% | Standard rate |
| 3 | France | 20% | Standard rate |
| 4 | Italy | 22% | Standard rate (subject to special reductions for some art items) |
| 5 | Spain | 21% | |
| 6 | Netherlands | 21% | |
| 7 | Belgium | 21% | |
| 8 | Luxembourg | 16% | Lowest EU standard (subject to change) |
| 9 | Ireland | 23% | |
| 10 | Sweden | 25% | |
| 11 | Denmark | 25% | |
| 12 | Norway | 25% | VAT (not EU) |
| 13 | Finland | 24% | |
| 14 | Poland | 23% | |
| 15 | Czech Republic | 21% | |
| 16 | Slovakia | 23% | Rate increased in recent updates |
| 17 | Hungary | 27% | Highest standard VAT in EU |
| 18 | Romania | 19% | |
| 19 | Bulgaria | 20% | |
| 20 | Greece | 24% | |
| 21 | Portugal | 23% | |
| 22 | Austria | 20% | |
| 23 | Switzerland | 7.7% | Low standard VAT (not EU) |
| 24 | Estonia | 20% | Note: some sources indicate changes — verify locally |
| 25 | Latvia | 21% | |
| 26 | Lithuania | 21% | |
| 27 | Slovenia | 22% | |
| 28 | Croatia | 25% | |
| 29 | Cyprus | 19% | |
| 30 | Malta | 18% | |
| 31 | Iceland | 24% | |
| 32 | Turkey | 18% | |
| 33 | Russia | 20% | |
| 34 | Japan (Consumption tax) | 10% | |
| 35 | South Korea | 10% | |
| 36 | China (VAT) | 13% / 9% / 6% | Multiple VAT bands (commonly 13% for goods) |
| 37 | India (GST) | 18% (typical) | Range 5%–28% by product |
| 38 | Australia (GST) | 10% | |
| 39 | New Zealand (GST) | 15% | |
| 40 | Canada (GST/HST) | 5% (federal) / combined up to 15% | Provincial variations (HST) |
| 41 | United States | Varies (sales tax/state) | No federal VAT; state sales taxes apply |
| 42 | United Arab Emirates (UAE) | 5% | |
| 43 | Oman | 5% | |
| 44 | Saudi Arabia (KSA) | 15% | VAT increased in past years |
| 45 | Qatar | 0% / expected | Implementation timelines vary |
| 46 | Singapore | 9% | Planned/implemented rate changes in recent budgets |
| 47 | Malaysia | Sales tax / SST in place | GST repealed; SST applied |
| 48 | Indonesia | 11–12% | Recent increase to 11% then 12% |
| 49 | South Africa | 15% | |
| 50 | Nigeria | 7.5% | |
| 51 | Morocco | 20% | |
| 52 | Egypt | 14% | |
| 53 | Kenya | 16% | |
| 54 | Argentina | 21% | |
| 55 | Brazil | Varies (ICMS/PIS/COFINS) | Complex multi-layer indirect taxes (no single VAT rate) |
| 56 | Mexico | 16% | |
| 57 | Chile | 19% | |
| 58 | Peru | 18% | |
| 59 | Colombia | 19% | |
| 60 | Ukraine | 20% |
Table note: উপরের তালিকা standard (main) rates-এর একটি snapshot। Reduced rates, zero-rating, exemptions, and special regimes (e.g., tourism refunds, simplified schemes) দেশের মধ্যে ভিন্ন।
14. CSV Download (Auto-generate)
নীচের বাটনে ক্লিক করে উপরের টেবিলটি CSV হিসেবে ডাউনলোড করতে পারবেন (browser-side generated)।
CSV তৈরি হয় আপনার ব্রাউজারে — কোন সার্ভার-সংযোগ প্রয়োজন নেই।
15. Glossary — Key Terms (Short)
- VAT — Value Added Tax
- GST — Goods and Services Tax
- IOSS — Import One-Stop Shop (EU)
- OSS — One-Stop Shop (EU for B2C services/sales)
- MOSS — Mini One-Stop Shop (historic EU scheme)
- Reverse charge — Buyer accounts for VAT
- Zero-rated — Taxable at 0% (input recovery allowed)
- Exempt — Outside VAT system (no input recovery)
16. FAQ
Q: এই টেবিল সম্পূর্ণ authoritative কি?
A: টেবিলটি consolidated snapshot — practical reference হিসেবে ব্যবহার করা যায় কিন্তু transactional decisions নেওয়ার আগে local tax authority বা official guidance চেক করুন।
Q: আমি চাইলে প্রতিটি দেশের official source লিংকও যোগ করা যাবে?
A: হ্যাঁ — আমি প্রতিটি সারির পাশে official revenue-authority link যোগ করে দেব (আপনি চাইলে CSV-এও embed করব)।
Sources & Further Reading
Key references used to compile the rates & guidance summary (snapshot):
- PwC — Worldwide Tax Summaries / VAT quick charts.
- European Commission — VAT rules and rates pages.
- WorldPopulationReview — VAT tax by country.
- EY — Worldwide VAT, GST and Sales Tax guide.
- Global VAT Compliance websites / regional VAT updates.
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