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Non-business activities (New Zealand)

34 New Zealand

A New Zealand GST registration is only possible if a natural or legal person carries on a 'taxable activity'

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Foreign businesses (Saudi Arabia)

Penalties (Bulgaria)

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

Liability for GST and pricing (Australia)

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

Transfer of a business as a going concern (Belgium)

Norway - VAT registration guide

VAT deregistration (Indonesia)

Credit and debit notes (Bulgaria)

Input tax credits generally (Canada)

Failing to register for GST on time (Australia)

Refunds (Belgium)

Zero-rated supplies (Pakistan)

Italy - VAT submission guide

Denmark - VAT submission guide

Bulgaria - VAT registration guide

Netherlands - VAT registration guide

France - VAT registration guide

Latvia - VAT registration guide