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Non-business activities (Colombia)

10 Colombia

VAT in Colombia has the attribute of being a real tax, which means

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Small business exemption (Greece)

Transfer of a business as a going concern (Bulgaria)

Domestic reverse charge (Senegal)

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Transfer of a business as a going concern (Portugal)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Simplified invoices (Austria)

Flat rate scheme for farmers (Luxembourg)

Failing to register for GST on time (Australia)

Time of supply – tax points (Australia)

Out-of-scope supplies (United Arab Emirates)

Refunds (Belgium)

Italy - VAT submission guide

GST bad debt relief (Australia)

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

Greece - VAT submission guide

France - VAT submission guide