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Errors in VAT invoices (Indonesia)

23 Indonesia

If an incorrect VAT invoice is issued, or an invoice is issued late, a penalty of 1% of

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Simplified invoices (Italy)

Option to tax (New Zealand)

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

Tour operators margin scheme (Romania)

Accounting records (Austria)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

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

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

Input tax credits generally (Canada)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Split payment scheme (Italy)

Self-billing (Netherlands)

Credit notes (Belgium)

Refunds of VAT to tourists (Saudi Arabia)

Appendix 52B: VAT exemptions (Turkey)

Latvia - VAT registration guide

Hungary - VAT registration guide

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