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Voluntary registration (Austria)

2 Austria

Taxable persons who are not required to register for Austrian VAT (eg small businesses

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Small business exemption (Bulgaria)

Transfer of a business as a going concern (Bulgaria)

Foreign businesses (Saudi Arabia)

Sweden - VAT submission guide

Non-Union scheme (Germany)

Liability for GST and pricing (Australia)

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

Investment gold (Czech Republic)

Credit and debit notes (Bulgaria)

Appointing a fiscal representative (Austria)

Flat rate scheme for farmers (Luxembourg)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Indonesia)

Transfer of a business as a going concern (Saudi Arabia)

'Use and enjoyment' provisions (Germany)

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Portugal - VAT submission guide

France - VAT registration guide

Latvia - VAT registration guide