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Commentary

Services supplied to overseas customers – key concepts (Kenya)

26 Kenya

Since 1 July 2023, services exported out of Kenya are zero rated for VAT in Kenya.

A service is deemed to be exported out of Kenya if, and only if,

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Penalties (Bulgaria)

Accounting records (Austria)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

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

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Services supplied to overseas customers – key concepts (Kenya)

26 Kenya

Penalties (Bulgaria)

Accounting records (Austria)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

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

VAT withholding (Ecuador)

Key data (Bulgaria)

Simplified invoices (Nepal)

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Lithuania)

Credit notes and debit notes (Indonesia)

Canada - VAT submission guide

Self-revision surcharge (Hungary)

Penalties and interest (Estonia)

VAT deregistration (Cambodia)

Out-of-scope supplies (United Arab Emirates)

GST bad debt relief (Australia)

Sweden - VAT registration guide

Transfer of a business as a going concern (Austria)

Greece - VAT submission guide

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Services supplied to overseas customers – key concepts (Kenya)

26 Kenya

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POLICIES

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