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Key data (Jersey)

25 Jersey

Contributed by Anthony Chandlen, PKF bba Jersey, Channel Islands

Key data (Jersey)

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Small business exemption (Greece)

Transfer of a business as a going concern (Bulgaria)

Non-Union scheme (Germany)

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

Appendix 3C: VAT zero rate (Belgium)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Germany - VAT submission guide

Cash accounting (Greece)

Transfer of a business as a going concern (Lithuania)

Norway - VAT registration guide

Appointing a fiscal representative (Austria)

Transfer of a business as a going concern (Indonesia)

Estonia - VAT submission guide

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

Lithuania - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

Hungary - VAT registration guide