Late Returns Or Payments (Nigeria)

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Commentary

35 Nigeria

Penalties (Nigeria)

The VAT Act in Nigeria imposes penalties for non-compliance under the Nigerian VAT system.

The penalties fall into the following categories:

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•�� failing to register

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Small business exemption (Greece)

Simplified invoices (Italy)

Transfer of a business as a going concern (Bulgaria)

GST on expenditure (Australia)

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Late returns or payments (Nigeria)

35 Nigeria

Penalties (Nigeria)

Small business exemption (Greece)

Simplified invoices (Italy)

Transfer of a business as a going concern (Bulgaria)

GST on expenditure (Australia)

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

Transfer of a business as a going concern (Zambia)

Credit and debit notes (Bulgaria)

Simplified invoices (Austria)

Self-revision surcharge (Hungary)

VAT deregistration (Cambodia)

Consignment and call-off stock (Croatia)

Chile - VAT submission guide

Estonia - VAT submission guide

Transfer of a business as a going concern (Kenya)

'Use and enjoyment' provisions (Germany)

Denmark - VAT submission guide

Turkey - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

Portugal - VAT submission guide

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Late returns or payments (Nigeria)

35 Nigeria

Penalties (Nigeria)

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POLICIES

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