Global VAT and GST rules now affect every part of the travel supply chain, from hotel bookings to inbound tour operations and destination events. More than 170 countries operate a consumption-tax system, yet each applies different rules on registration, refund rights, digital reporting, and what counts as a taxable presence. These differences create real financial risk for hotels, travel agents, DMCs, and event organisers working across borders.

This Antravia guide summarises the major non-EU regimes that travel businesses encounter most often, including the UAE’s 5 percent VAT system and upcoming e-invoicing mandate, Japan’s consumption tax and Qualified Invoice System, Australia and New Zealand’s GST frameworks, Canada’s layered GST/HST rules, and Iceland’s VAT treatment of tourism. Each section sets out registration triggers, refund positions for foreign companies, invoicing rules, and common traps for cross-border sellers.

The page also highlights how e-invoicing and structured digital reporting are expanding across the Middle East and Asia-Pacific, and what travel businesses should prepare for when contracting internationally.

Antravia Advisory supports hotels, tour operators, and agencies in more than 30 jurisdictions, helping them understand liability, structure supply chains, review invoices, coordinate VAT and GST registrations, and prepare for upcoming digital-tax changes. For specialist support tailored to your markets, contact us.

Worldwide VAT for Travel Businesses

Canada

Norway

Switzerland

South Africa

Iceland

United Arab Emirates (UAE)

Japan

Australia

New Zealand

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Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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