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Services supplied to overseas customers – key concepts (Brazil)

4 Brazil

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Small business exemption (Greece)

Option to tax (New Zealand)

Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

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

Penalties (Bulgaria)

Investment gold (Czech Republic)

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

Reverse charge VAT (Kenya)

Transfer of a business as a going concern (Belgium)

Credit notes and debit notes (Indonesia)

VAT deregistration (Indonesia)

VAT deregistration (Germany)

Romania - VAT submission guide

Out-of-scope supplies (United Arab Emirates)

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Sweden - VAT registration guide