Tolley’s EU and Global VAT

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This newly expanded source, incorporating Tolley’s authoritative VAT in the EU guide, offers country-by-country overviews of the VAT arrangements in major global jurisdictions. In addition to the 28 countries (including the UK) covered in VAT in the EU, the global phase provides detailed analysis of the VAT regimes for 31 of the world’s most important economies.

The source is essential for advisers working in-house and in general practice who need to have a good working knowledge of the VAT arrangements when undertaking international trade, enabling them to:

  • research and compare VAT-specific rules across the EU and key global jurisdictions,

  • analyse potential VAT implications of cross-border supply chains to determine efficiencies and mitigate VAT costs, and

  • identify whether a non-established supplier would have a requirement to register for VAT in a given territory.

  • VAT rules and guidance for each country are presented in a uniform format to help the reader quickly and easily compare information for different jurisdictions.

    Contents include:

  • Key data

  • VAT registration procedure

  • VAT deregistration

  • Record-keeping requirements

  • Reporting obligations

  • Domestic supplies

  • Special schemes

  • Penalties

  • Foreign supplies

  • Refunds of VAT

  • Additional information:

    Published October 2023

    This title is edited by Luigi Lungarella, Director at PKF Littlejohn LLP, with chapters authored by members of the PKF Global VAT Group.


    Susan Robertson  Contributor
    Margarita Baeriswyl  Contributor
    Karin Rosén  Contributor
    Anthony Chandlen  Contributor
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