Entitlement To A Reduction Of Penalties (Portugal)

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Commentary

39 Portugal

The penalties payable by a taxpayer may be reduced as follows:

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Small business exemption (Bulgaria)

Option to tax (New Zealand)

Non-Union scheme (Germany)

Administration (Belgium)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

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Entitlement to a reduction of penalties (Portugal)

39 Portugal

Small business exemption (Bulgaria)

Option to tax (New Zealand)

Non-Union scheme (Germany)

Administration (Belgium)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

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

Simplified invoices (Nepal)

Zambia - VAT registration guide

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

Simplified invoices (Austria)

Out-of-scope supplies (United Arab Emirates)

Lithuania - VAT registration guide

Refunds (Belgium)

'Use and enjoyment' provisions (Germany)

Refunds of VAT to tourists (Saudi Arabia)

Bulgaria - VAT registration guide

Netherlands - VAT registration guide

Austria - VAT registration guide

Hungary - VAT registration guide

Belgium - VAT registration guide

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Entitlement to a reduction of penalties (Portugal)

39 Portugal

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