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Annual accounting (Luxembourg)

29 Luxembourg

Annual accounting (Luxembourg)

In addition to the periodic VAT returns that must be filed depending on the level of turnover,

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Tour operators margin scheme (Malta)

Transfer of a business as a going concern (Bulgaria)

Non-Union scheme (Germany)

Appendix 3C: VAT zero rate (Belgium)

Accounting records (Austria)

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

VAT withholding (Ecuador)

Simplified invoices (Nepal)

Transfer of a business as a going concern (Zambia)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Indonesia)

Tour operators margin scheme (Denmark)

Finland - VAT submission guide

Time of supply – tax points (Australia)

'Use and enjoyment' provisions (Germany)

Sweden - VAT registration guide

Transfer of a business as a going concern (Austria)

Latvia - VAT registration guide

Belgium - VAT registration guide