Appendix 6B: Contents Of An Invoice Issued By A Non-Resident Taxpayer For E-Commerce Transactions (Cambodia)

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Commentary

6 Cambodia

Characteristic	To non-VAT registered customers	To self-assessment taxpayers
The name of the enterprise and the enterprise's ID

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Tour operators margin scheme (Malta)

Foreign businesses (Saudi Arabia)

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

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

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Appendix 6B: Contents of an invoice issued by a non-resident taxpayer for e-commerce transactions (Cambodia)

6 Cambodia

Tour operators margin scheme (Malta)

Foreign businesses (Saudi Arabia)

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

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

GST on expenditure (Australia)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Germany - VAT submission guide

VAT deregistration (Kenya)

Zambia - VAT registration guide

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Lithuania)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Time of supply – tax points (Australia)

Transfer of a business as a going concern (Kenya)

Netherlands - VAT registration guide

Latvia - VAT registration guide

Singapore - VAT registration guide

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Appendix 6B: Contents of an invoice issued by a non-resident taxpayer for e-commerce transactions (Cambodia)

6 Cambodia

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT