Domestic Supplies (China)

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Commentary

9 China

Domestic supplies (China)

Entities and individuals with an establishment in China are automatically identified as taxpayers and must register for VAT in China if they:

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•�� sell goods in China;
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•�� provide processing, repair or maintenance

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Domestic reverse charge (Senegal)

Tour operators margin scheme (Sweden)

Penalties (Bulgaria)

Liability for GST and pricing (Australia)

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

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Domestic supplies (China)

9 China

Domestic supplies (China)

Domestic reverse charge (Senegal)

Tour operators margin scheme (Sweden)

Penalties (Bulgaria)

Liability for GST and pricing (Australia)

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

Reverse charge VAT (Kenya)

Cash accounting (Greece)

Time of supply – tax points (Germany)

Appointing a fiscal representative (Mexico)

Input tax credits generally (Canada)

Romania - VAT submission guide

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

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

Lithuania - VAT registration guide

Estonia - VAT registration guide

Italy - VAT submission guide

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

France - VAT registration guide

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Domestic supplies (China)

9 China

Domestic supplies (China)

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