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Administration (Malta)

30 Malta

Administration (Malta)

VAT in Malta is administered by the Office of the Commissioner for

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Option to tax (New Zealand)

Foreign businesses (Saudi Arabia)

Administration (Belgium)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

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

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

Reverse charge VAT (Kenya)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Belgium)

Capital goods scheme (France)

Tour operators margin scheme (Denmark)

VAT deregistration (Cambodia)

Time of supply – tax points (Australia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Lithuania - VAT registration guide

Estonia - VAT registration guide

Italy - VAT submission guide

Netherlands - VAT registration guide