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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Small business exemption (Greece)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Non-Union scheme (Germany)

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

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

Time of supply – tax points (Germany)

Canada - VAT submission guide

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Appointing a fiscal representative (Mexico)

Transfer of a business as a going concern (Mexico)

Transfer of a business as a going concern (Indonesia)

Transfer of a business as a going concern (Saudi Arabia)

Refunds (Belgium)

Portugal - VAT registration guide

Zero-rated supplies (Pakistan)

Italy - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

France - VAT submission guide

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

28 Lithuania

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Non-Union scheme (Germany)

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

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

Time of supply – tax points (Germany)

Canada - VAT submission guide

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Appointing a fiscal representative (Mexico)

Transfer of a business as a going concern (Mexico)

Transfer of a business as a going concern (Indonesia)

Transfer of a business as a going concern (Saudi Arabia)

Refunds (Belgium)

Portugal - VAT registration guide

Zero-rated supplies (Pakistan)

Italy - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

France - VAT submission guide

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

28 Lithuania

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PROFESSIONAL DEVELOPMENT