Transfer Of A Business As A Going Concern (Zambia)

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Commentary

58 Zambia

When a business is sold as a going concern, the transferee may need to register for VAT in Zambia as a result of

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Small business exemption (Greece)

Domestic reverse charge (Senegal)

Administration (Belgium)

Tour operators margin scheme (Romania)

Late returns or payments (Indonesia)

South Africa - VAT submission guide

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Transfer of a business as a going concern (Zambia)

58 Zambia

Small business exemption (Greece)

Domestic reverse charge (Senegal)

Administration (Belgium)

Tour operators margin scheme (Romania)

Late returns or payments (Indonesia)

South Africa - VAT submission guide

Credit notes and debit notes (Indonesia)

Input tax credits generally (Canada)

Penalties and interest (Estonia)

VAT deregistration (Cambodia)

Transfer of a business as a going concern (Indonesia)

Time of supply – tax points (Australia)

Self-billing (Netherlands)

Credit notes (Belgium)

'Use and enjoyment' provisions (Germany)

Refunds of VAT to tourists (Saudi Arabia)

Sweden - VAT registration guide

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Austria - VAT registration guide

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Transfer of a business as a going concern (Zambia)

58 Zambia

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