Appendix 28A: Contents Of A VAT Invoice (Lithuania)

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Characteristic	Full VAT invoice	Simplified invoice (invoice amount not exceeding €100
The name, address and VAT number of the supplier	✓	✓
The

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Tour operators margin scheme (Malta)

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

Appendix 3C: VAT zero rate (Belgium)

Late returns or payments (Indonesia)

Germany - VAT submission guide

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

South Africa - VAT submission guide

Transfer of a business as a going concern (Zambia)

Canada - VAT submission guide

VAT deregistration (Germany)

Appointing a fiscal representative (Austria)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Kenya)

Self-billing (Netherlands)

Refunds of VAT to tourists (Saudi Arabia)

GST bad debt relief (Australia)

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Belgium - VAT registration guide

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Appendix 28A: Contents of a VAT invoice (Lithuania)

28 Lithuania

Tour operators margin scheme (Malta)

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

Appendix 3C: VAT zero rate (Belgium)

Late returns or payments (Indonesia)

Germany - VAT submission guide

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

South Africa - VAT submission guide

Transfer of a business as a going concern (Zambia)

Canada - VAT submission guide

VAT deregistration (Germany)

Appointing a fiscal representative (Austria)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Kenya)

Self-billing (Netherlands)

Refunds of VAT to tourists (Saudi Arabia)

GST bad debt relief (Australia)

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Belgium - VAT registration guide

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Appendix 28A: Contents of a VAT invoice (Lithuania)

28 Lithuania

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT