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Annual accounting (Romania)

41 Romania

Annual accounting (Romania)

Taxable persons who perform taxable operations for up to six months in

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Small business exemption (Bulgaria)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Option to tax (New Zealand)

Administration (Belgium)

Tour operators margin scheme (Sweden)

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

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Liability for GST and pricing (Australia)

Investment gold (Czech Republic)

VAT withholding (Ecuador)

Transfer of a business as a going concern (Belgium)

Flat rate scheme for farmers (Luxembourg)

Romania - VAT submission guide

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Saudi Arabia)

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

Appendix 52B: VAT exemptions (Turkey)

Belgium - VAT registration guide