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Late returns or payments (Kenya)

26 Kenya

Late filing of VAT returns is subject to a penalty equivalent to the higher of:

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Small business exemption (Greece)

Simplified invoices (Italy)

Transfer of a business as a going concern (Bulgaria)

Domestic reverse charge (Senegal)

Penalties (Bulgaria)

South Africa - VAT submission guide

Zambia - VAT registration guide

Norway - VAT registration guide

VAT deregistration (Germany)

Simplified invoices (Austria)

Self-revision surcharge (Hungary)

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

Transfer of a business as a going concern (Kenya)

Lithuania - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Denmark - VAT submission guide

France - VAT registration guide

Latvia - VAT registration guide