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Voluntary registration (India)

22 India

It is possible to register for GST in India on a voluntary basis even if the conditions

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Option to tax (New Zealand)

Transfer of a business as a going concern (Bulgaria)

Non-Union scheme (Germany)

Administration (Belgium)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

VAT deregistration (Cambodia)

Finland - VAT submission guide

Split payment scheme (Italy)

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

EC sales lists – recapitulative statements (Belgium)

'Use and enjoyment' provisions (Germany)

Zero-rated supplies (Pakistan)

Estonia - VAT registration guide

Sweden - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Portugal - VAT submission guide

Latvia - VAT registration guide

Austria - VAT registration guide