Low Value Imported Goods Into New Zealand (New Zealand)

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Commentary

34 New Zealand

Overseas businesses that sell goods valued at NZ $1,000 or less to consumers in New Zealand may need to register for, collect

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Small business exemption (Greece)

Tour operators margin scheme (Malta)

Non-Union scheme (Germany)

Administration (Belgium)

Penalties (Bulgaria)

Appendix 3C: VAT zero rate (Belgium)

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Low value imported goods into New Zealand (New Zealand)

34 New Zealand

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Non-Union scheme (Germany)

Administration (Belgium)

Penalties (Bulgaria)

Appendix 3C: VAT zero rate (Belgium)

Transfer of a business as a going concern (Portugal)

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

Capital goods scheme (France)

Credit and debit notes (Bulgaria)

Simplified invoices (Austria)

Romania - VAT submission guide

Lithuania - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

'Use and enjoyment' provisions (Germany)

Refunds of VAT to tourists (Saudi Arabia)

Sweden - VAT registration guide

Denmark - VAT submission guide

Netherlands - VAT registration guide

Hungary - VAT registration guide

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Low value imported goods into New Zealand (New Zealand)

34 New Zealand

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT