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Diplomats, international organisations and diplomatic and consular missions (Colombia)

10 Colombia

Organisations are exempt from VAT in accordance with the provisions of international treaties, agreements or conventions that are in force and have been incorporated

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Sweden - VAT submission guide

Tour operators margin scheme (Romania)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Reverse charge VAT (Kenya)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Capital goods scheme (France)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Split payment scheme (Italy)

Transfer of a business as a going concern (Indonesia)

EC sales lists – recapitulative statements (Belgium)

'Use and enjoyment' provisions (Germany)

Italy - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Austria - VAT registration guide

Hungary - VAT registration guide