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Incorrect returns (Vietnam)

57 Vietnam

Errors such as understating VAT payable or overstating refundable

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Small business exemption (Bulgaria)

Foreign businesses (Saudi Arabia)

Domestic reverse charge (Senegal)

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

Late returns or payments (Indonesia)

Reverse charge VAT (Kenya)

Cash accounting (Greece)

Norway - VAT registration guide

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

Simplified invoices (Austria)

Flat rate scheme for farmers (Luxembourg)

Time of supply – tax points (Australia)

EC sales lists – recapitulative statements (Belgium)

Sweden - VAT registration guide

Transfer of a business as a going concern (Austria)

Greece - VAT submission guide

France - VAT registration guide

Latvia - VAT registration guide

Austria - VAT registration guide