State Charge (Cambodia)

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6 Cambodia

VAT on certain supplies and imports of certain products is borne by the state in Cambodia (ie it becomes a 'State Charge').

The State Charge applies as follows:

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•�� Supporting industries and contractors who make supplies

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Small business exemption (Greece)

Transfer of a business as a going concern (Bulgaria)

Foreign businesses (Saudi Arabia)

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

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

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State Charge (Cambodia)

6 Cambodia

Small business exemption (Greece)

Transfer of a business as a going concern (Bulgaria)

Foreign businesses (Saudi Arabia)

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

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

Liability for GST and pricing (Australia)

Germany - VAT submission guide

Investment gold (Czech Republic)

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

VAT deregistration (Kenya)

Key data (Bulgaria)

Capital goods scheme (France)

Credit notes and debit notes (Indonesia)

Appointing a fiscal representative (Mexico)

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

Out-of-scope supplies (United Arab Emirates)

Portugal - VAT registration guide

Netherlands - VAT registration guide

France - VAT submission guide

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State Charge (Cambodia)

6 Cambodia

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT