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Administration (Vietnam)

57 Vietnam

Administration (Vietnam)

VAT in Vietnam is administered by the General Department of Taxation, which forms

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Option to tax (New Zealand)

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

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Germany - VAT submission guide

Time of supply – tax points (Germany)

Norway - VAT registration guide

VAT deregistration (Indonesia)

Appointing a fiscal representative (Mexico)

Tour operators margin scheme (Denmark)

Flat rate scheme for farmers (Luxembourg)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Kenya)

Estonia - VAT registration guide

Italy - VAT submission guide

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Greece - VAT submission guide

Portugal - VAT submission guide

France - VAT registration guide

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