Appendix 21A: Contents Of A VAT Invoice (Hungary)

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21 Hungary

Characteristic	Full VAT invoice (Note 1)	Document treated as an invoice (Note 2)	Receipt (Note 3)
The name, address and VAT number of

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Small business exemption (Bulgaria)

Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

Tour operators margin scheme (Sweden)

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

Zambia - VAT registration guide

VAT deregistration (Indonesia)

VAT deregistration (Germany)

Appointing a fiscal representative (Mexico)

Self-revision surcharge (Hungary)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

Transfer of a business as a going concern (Indonesia)

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

Lithuania - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

Italy - VAT submission guide

Hungary - VAT registration guide

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Appendix 21A: Contents of a VAT invoice (Hungary)

21 Hungary

Small business exemption (Bulgaria)

Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

Tour operators margin scheme (Sweden)

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

Zambia - VAT registration guide

VAT deregistration (Indonesia)

VAT deregistration (Germany)

Appointing a fiscal representative (Mexico)

Self-revision surcharge (Hungary)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

Transfer of a business as a going concern (Indonesia)

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

Lithuania - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

Italy - VAT submission guide

Hungary - VAT registration guide

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Appendix 21A: Contents of a VAT invoice (Hungary)

21 Hungary

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POLICIES

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RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT