Appendix 24A: Contents Of A VAT Invoice (Italy)

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Characteristic	Full VAT invoice	Simplified invoice (transactions not exceeding €400) (Note 3)
The supplier's name	√	√
The

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Option to tax (New Zealand)

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

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

Spain - VAT submission guide

Simplified invoices (Nepal)

Zambia - VAT registration guide

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Indonesia)

Credit and debit notes (Bulgaria)

VAT deregistration (Germany)

Input tax credits generally (Canada)

Penalties and interest (Estonia)

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

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

Netherlands - VAT registration guide

France - VAT registration guide

Belgium - VAT registration guide

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Appendix 24A: Contents of a VAT invoice (Italy)

24 Italy

Option to tax (New Zealand)

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

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

Spain - VAT submission guide

Simplified invoices (Nepal)

Zambia - VAT registration guide

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

VAT deregistration (Indonesia)

Credit and debit notes (Bulgaria)

VAT deregistration (Germany)

Input tax credits generally (Canada)

Penalties and interest (Estonia)

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

Credit notes (Belgium)

Zero-rated supplies (Pakistan)

Netherlands - VAT registration guide

France - VAT registration guide

Belgium - VAT registration guide

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Appendix 24A: Contents of a VAT invoice (Italy)

24 Italy

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT