Appendix 36A: Contents Of A VAT Invoice And A Fiscal Receipt (Norway)

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Commentary

36 Norway

Characteristic	Full VAT invoice	Fiscal receipt (for cash sales)
The name, address and VAT number of the supplier	✓	✓
The letters 'MVA' after the supplier's VAT number; and if the business is registered

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Small business exemption (Greece)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Option to tax (New Zealand)

Tour operators margin scheme (Sweden)

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

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

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

South Africa - VAT submission guide

Key data (Bulgaria)

Transfer of a business as a going concern (Zambia)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Indonesia)

Simplified invoices (Austria)

'Use and enjoyment' provisions (Germany)

GST bad debt relief (Australia)

Transfer of a business as a going concern (Austria)

France - VAT submission guide

Belgium - VAT registration guide

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Appendix 36A: Contents of a VAT invoice and a fiscal receipt (Norway)

36 Norway

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Option to tax (New Zealand)

Tour operators margin scheme (Sweden)

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

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

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

South Africa - VAT submission guide

Key data (Bulgaria)

Transfer of a business as a going concern (Zambia)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Indonesia)

Simplified invoices (Austria)

'Use and enjoyment' provisions (Germany)

GST bad debt relief (Australia)

Transfer of a business as a going concern (Austria)

France - VAT submission guide

Belgium - VAT registration guide

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Appendix 36A: Contents of a VAT invoice and a fiscal receipt (Norway)

36 Norway

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT