Voluntary Registration (Kenya)

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Commentary

26 Kenya

As noted above, a Kenyan VAT registration is compulsory where a business makes taxable supplies and the aggregate value

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Small business exemption (Bulgaria)

Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Accounting records (Austria)

Transfer of a business as a going concern (Belgium)

Input tax credits generally (Canada)

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Voluntary registration (Kenya)

26 Kenya

Small business exemption (Bulgaria)

Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Accounting records (Austria)

Transfer of a business as a going concern (Belgium)

Input tax credits generally (Canada)

Simplified invoices (Austria)

Self-revision surcharge (Hungary)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Out-of-scope supplies (United Arab Emirates)

Transfer of a business as a going concern (Kenya)

Credit notes (Belgium)

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

France - VAT registration guide

Austria - VAT registration guide

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Voluntary registration (Kenya)

26 Kenya

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