Expanded chapter content includes VAT rules for the digital economy (with significant changes for the European Union (EU) and EU Member State chapters), with a focus on e-commerce and online marketplaces and platforms. All chapters also include changes to COVID-19 VAT rates, with added content for time limits for recovering input tax, late payment interest and statute of limitations.

At the back of the guide, you will find a list of the names and codes for all national currencies and a list of VAT, GST and Sales Tax rates.

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