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Incorrect returns (Nigeria)

35 Nigeria

A taxable person who produces, furnishes or sends to FIRS, or otherwise makes use of for

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Sweden - VAT submission guide

Penalties (Bulgaria)

Tour operators margin scheme (Romania)

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Accounting records (Austria)

South Africa - VAT submission guide

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Belgium)

Capital goods scheme (France)

Norway - VAT registration guide

Canada - VAT submission guide

Credit and debit notes (Bulgaria)

Transfer of a business as a going concern (Indonesia)

Out-of-scope supplies (United Arab Emirates)

Credit notes (Belgium)

Refunds of VAT to tourists (Saudi Arabia)

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France - VAT registration guide

Belgium - VAT registration guide