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Transfer of a business as a going concern (China)

9 China

No VAT will be levied on the transfer of real property and land use rights involved

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

GST on expenditure (Australia)

Late returns or payments (Indonesia)

Investment gold (Czech Republic)

Reverse charge VAT (Kenya)

Cash accounting (Greece)

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Belgium)

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Appointing a fiscal representative (Austria)

Transfer of a business as a going concern (Mexico)

Out-of-scope supplies (United Arab Emirates)

Credit notes (Belgium)

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France - VAT submission guide

Belgium - VAT registration guide