Transfer Of A Business As A Going Concern (Portugal)

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Commentary

39 Portugal

When a business is taken over as a going concern, a Portuguese VAT registration may be necessary.

If the transferor is VAT registered, it will be necessary for the transferee

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Option to tax (New Zealand)

Foreign businesses (Saudi Arabia)

Administration (Belgium)

GST on expenditure (Australia)

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

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Transfer of a business as a going concern (Portugal)

39 Portugal

Option to tax (New Zealand)

Foreign businesses (Saudi Arabia)

Administration (Belgium)

GST on expenditure (Australia)

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

Transfer of a business as a going concern (Zambia)

Credit notes and debit notes (Indonesia)

VAT deregistration (Germany)

Input tax credits generally (Canada)

Romania - VAT submission guide

Split payment scheme (Italy)

'Use and enjoyment' provisions (Germany)

Zero-rated supplies (Pakistan)

Italy - VAT submission guide

GST bad debt relief (Australia)

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Austria - VAT registration guide

France - VAT submission guide

Singapore - VAT registration guide

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Transfer of a business as a going concern (Portugal)

39 Portugal

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