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Home / Tolley's EU and Global VAT / 45 Singapore / Appendix 45B: GST exemptions (Singapore)

Appendix 45B: GST exemptions (Singapore)

45 Singapore

GST exemptions are applied in Singapore to the following:

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•�� The provision of financial services (listed in the Fourth Schedule

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Administration (Belgium)

Tour operators margin scheme (Romania)

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)

Transfer of a business as a going concern (Belgium)

Simplified invoices (Austria)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Estonia - VAT submission guide

Refunds of GST to non-New Zealand businesses (New Zealand)

Portugal - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Italy - VAT submission guide

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

Kenya - VAT registration guide

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