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Interest (Brazil)

4 Brazil

Late payment of ICMS, ISS, PIS and COFINS is also subject to

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Non-Union scheme (Germany)

Penalties (Bulgaria)

Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Liability for GST and pricing (Australia)

VAT withholding (Ecuador)

Key data (Bulgaria)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Failing to register for GST on time (Australia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Portugal - VAT registration guide

Self-billing (Netherlands)

EC sales lists – recapitulative statements (Belgium)

Italy - VAT submission guide

GST bad debt relief (Australia)

Bulgaria - VAT registration guide

Latvia - VAT registration guide

Austria - VAT registration guide

Hungary - VAT registration guide