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EC purchase lists (Croatia)

11 Croatia

Businesses in Croatia are also required to file monthly EC purchase lists (sometimes referred to as EC acquisitions

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Non-Union scheme (Germany)

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Spain - VAT submission guide

Late returns or payments (Indonesia)

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

Key data (Bulgaria)

Transfer of a business as a going concern (Belgium)

Credit notes and debit notes (Indonesia)

Penalties and interest (Estonia)

Transfer of a business as a going concern (Indonesia)

Time of supply – tax points (Australia)

Self-billing (Netherlands)

'Use and enjoyment' provisions (Germany)

Appendix 52B: VAT exemptions (Turkey)

Hungary - VAT registration guide