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Incorrect returns (Colombia)

10 Colombia

VAT returns that are amended to increase the amount of VAT payable or to decrease

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Small business exemption (Bulgaria)

Option to tax (New Zealand)

Transfer of a business as a going concern (Bulgaria)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Time of supply – tax points (South Africa)

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

Zambia - VAT registration guide

Transfer of a business as a going concern (Belgium)

Credit notes and debit notes (Indonesia)

VAT deregistration (Germany)

Appointing a fiscal representative (Mexico)

VAT deregistration (Cambodia)

Transfer of a business as a going concern (Mexico)

Transfer of a business as a going concern (Indonesia)

Transfer of a business as a going concern (Kenya)

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Greece - VAT submission guide

Portugal - VAT submission guide

France - VAT submission guide