VAT in Central & Eastern Europe

"VAT in Central & Eastern Europe" is a comprehensive guide to the value-added tax systems of 17 countries in the CEE region, including: Azerbaijan, Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Kazakhstan, Latvia, Lithuania, Poland, Romania, Russia, Slovakia, Slovenia, Turkey, Ukraine, Uzbekistan.

For each country, the guide provides detailed information on the following topics:

  • The scope and rates of VAT
  • VAT compliance (including requirements for registration, invoicing, records, filing returns, payments and penalties)
  • Place of supply, time of supply and valuation
  • Exemptions and partial exemption
  • VAT recovery
  • Imports and Exports
  • Special rules (including rules governing land and property transactions and leasing transactions)
  • Refunds to non-resident businesses
  • Refunds to tourists

The guide was the result of a collaborative effort by PricewaterhouseCoopers VAT experts from across Central and Eastern Europe, who contributed information about the VAT systems in their countries. Information about Latvia was provided by Ina Spridzane of PwC Latvia.

The information was compiled and edited by members of the PwC Czech Republic Indirect Tax Group, Antoni Turczynowicz, Toby O'Reilly and Antonia Sherratt.

"VAT in Central & Eastern Europe" was published by Lexis Nexis Butterworths Tolley as part of the Tolley's collection of business books.

Orders:
The price of the book is 69.95 GBP

To order Tolley's "VAT in Central & Eastern Europe", please contact the publisher directly at:
Lara Shaelos
LexisNexis Butterworths Tolley
FREEPOST (6983), London
WC2A 1BR
tel: 020 8662 2000 fax: 020 7400 2570
e-mail: lara.shaelos@butterworths.com

or download and complete the order form Download (276K) and send it to publisher.