Appendix 3A: Contents Of A VAT Invoice (Belgium)

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3 Belgium

Characteristic		Full VAT invoice
The name, address and VAT number of the supplier		✓
The name and address of the customer		✓

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Administration (Belgium)

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

Tour operators margin scheme (Romania)

Appendix 3C: VAT zero rate (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, and global accounting (France)

Simplified invoices (Nepal)

Zambia - VAT registration guide

Norway - VAT registration guide

Credit and debit notes (Bulgaria)

Input tax credits generally (Canada)

Simplified invoices (Austria)

Failing to register for GST on time (Australia)

Italy - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Singapore - VAT registration guide

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Appendix 3A: Contents of a VAT invoice (Belgium)

3 Belgium

Small business exemption (Bulgaria)

Small business exemption (Greece)

Administration (Belgium)

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

Tour operators margin scheme (Romania)

Appendix 3C: VAT zero rate (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, and global accounting (France)

Simplified invoices (Nepal)

Zambia - VAT registration guide

Norway - VAT registration guide

Credit and debit notes (Bulgaria)

Input tax credits generally (Canada)

Simplified invoices (Austria)

Failing to register for GST on time (Australia)

Italy - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Singapore - VAT registration guide

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Appendix 3A: Contents of a VAT invoice (Belgium)

3 Belgium

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT