Goods Exported To Non-EU Countries (Luxembourg)

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Commentary

29 Luxembourg

The two most common export situations are:

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•�� direct exports, where the goods remain in the control of the supplier and the supplier makes the necessary arrangements for

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Accounting records (Austria)

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Goods exported to non-EU countries (Luxembourg)

29 Luxembourg

Small business exemption (Bulgaria)

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

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

Reverse charge VAT (Kenya)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Simplified invoices (Austria)

Time of supply – tax points (Australia)

Estonia - VAT submission guide

EC sales lists – recapitulative statements (Belgium)

Turkey - VAT registration guide

Greece - VAT submission guide

Portugal - VAT submission guide

Austria - VAT registration guide

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Goods exported to non-EU countries (Luxembourg)

29 Luxembourg

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