Simplified Invoices (Malta)

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Commentary

30 Malta

Less detailed or simplified invoices can be issued for domestic transactions where the taxable person liable for VAT

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Small business exemption (Greece)

Domestic reverse charge (Senegal)

Tour operators margin scheme (Sweden)

Transfer of a business as a going concern (Portugal)

VAT withholding (Ecuador)

Cash accounting (Greece)

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Simplified invoices (Malta)

30 Malta

Small business exemption (Greece)

Domestic reverse charge (Senegal)

Tour operators margin scheme (Sweden)

Transfer of a business as a going concern (Portugal)

VAT withholding (Ecuador)

Cash accounting (Greece)

Transfer of a business as a going concern (Belgium)

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

Appointing a fiscal representative (Mexico)

Tour operators margin scheme (Denmark)

Transfer of a business as a going concern (Mexico)

Time of supply – tax points (Australia)

Out-of-scope supplies (United Arab Emirates)

Transfer of a business as a going concern (Kenya)

EC sales lists – recapitulative statements (Belgium)

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

Latvia - VAT registration guide

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Simplified invoices (Malta)

30 Malta

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