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Home / Tolley's EU and Global VAT / 57 Vietnam / Appendix 57D: VAT reduced rate (Vietnam)

Appendix 57D: VAT reduced rate (Vietnam)

57 Vietnam

5% rate

A reduced rate of VAT of 5% is applied in Vietnam generally to areas of the economy

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Administration (Belgium)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

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

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

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Input tax credits generally (Canada)

Self-revision surcharge (Hungary)

Finland - VAT submission guide

Failing to register for GST on time (Australia)

Split payment scheme (Italy)

Transfer of a business as a going concern (Indonesia)

Time of supply – tax points (Australia)

Lithuania - VAT registration guide

GST bad debt relief (Australia)

Sweden - VAT registration guide

Latvia - VAT registration guide

Austria - VAT registration guide

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