Appendix 48A: Contents Of A VAT Invoice (South Africa)

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48 South Africa

Characteristic	Full VAT invoice	Simplified invoice
The words 'VAT Invoice'	✓	✓
The name, address and VAT number of the supplier	✓	✓

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Tour operators margin scheme (Sweden)

Penalties (Bulgaria)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Germany - VAT submission guide

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

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

Transfer of a business as a going concern (Belgium)

Capital goods scheme (France)

Credit notes and debit notes (Indonesia)

Credit and debit notes (Bulgaria)

Penalties and interest (Estonia)

Romania - VAT submission guide

Transfer of a business as a going concern (Mexico)

Split payment scheme (Italy)

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

Time of supply – tax points (Australia)

Out-of-scope supplies (United Arab Emirates)

Refunds of GST to non-New Zealand businesses (New Zealand)

Bulgaria - VAT registration guide

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Appendix 48A: Contents of a VAT invoice (South Africa)

48 South Africa

Tour operators margin scheme (Sweden)

Penalties (Bulgaria)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Germany - VAT submission guide

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

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

Transfer of a business as a going concern (Belgium)

Capital goods scheme (France)

Credit notes and debit notes (Indonesia)

Credit and debit notes (Bulgaria)

Penalties and interest (Estonia)

Romania - VAT submission guide

Transfer of a business as a going concern (Mexico)

Split payment scheme (Italy)

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

Time of supply – tax points (Australia)

Out-of-scope supplies (United Arab Emirates)

Refunds of GST to non-New Zealand businesses (New Zealand)

Bulgaria - VAT registration guide

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Appendix 48A: Contents of a VAT invoice (South Africa)

48 South Africa

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT