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Administration (Canada)

7 Canada

Administration (Canada)

GST in Canada is administered by the Canada Revenue Agency (CRA), with its Head Office in

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Tour operators margin scheme (Sweden)

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

Late returns or payments (Indonesia)

Reverse charge VAT (Kenya)

Simplified invoices (Nepal)

Transfer of a business as a going concern (Lithuania)

Norway - VAT registration guide

Input tax credits generally (Canada)

Romania - VAT submission guide

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

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

Chile - VAT submission guide

Out-of-scope supplies (United Arab Emirates)

Transfer of a business as a going concern (Kenya)

Self-billing (Netherlands)

EC sales lists – recapitulative statements (Belgium)

Italy - VAT submission guide

Netherlands - VAT registration guide

Greece - VAT submission guide