The main reference databases on VAT/GST/Sales & Use Tax

Latest update: April 4, 2025

GEOGRAPHIC

Worldwide

• EY Worldwide VAT, GST and Sales Tax Guide 2025
• EY Worldwide VAT, GST and Sales Tax Guide 2024
• EY Worldwide VAT, GST and Sales Tax Guide 2023
• EY Worldwide VAT, GST and Sales Tax Guide 2022
• PKF – Worldwide Tax Guide Edition 2023-2024

Africa

• PwC – Africa VAT Guide 2023
• PwC – Africa VAT Guide 2022
• e-Invoicing and e-Tax Compliance in Africa
• PwC- VAT in Africa – Digital Services

Europe

• Sovos – European VAT compliance – 40 jurisdictions

Middle East

• Deloitte Middle East Tax Handbook (Oct 2022)

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TOPICAL

Country guides

• Country VAT Guides

VAT/Sales Tax Rates

• PwC overview of global VAT/GST rates (added Sept 5, 2022)
• VATupdate.com – Global VAT/GST rate overview
• KPMG & Deloitte – Global Indirect tax rates table
• Tax Foundation – United States – State and Local Sales Tax Rates, 2021

Taxable amount – Bad debts, cancellations & no-shows

• KPMG – Global overview of Indirect tax treatment of bad debts, cancellations and no-shows

Refund

• Deloitte – European VAT Refund Guide 2024
• Deloitte – European VAT Refund Guide 2022

E-invoicing & Digital reporting

• KPMG E-Invoicing & Digital Reporting Global Updates
• Pagero E-invoicing compliance world map
• Taxation of the digitalized economy

Intrastat

• Deloitte – Intrastat guide 2022

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OTHER TAXES

• EY’s Worldwide Corporate Tax Guide 2022 (Sept 1, 2022)
• EY’s 2020-21 Worldwide Transfer Pricing Guide