Transfer Of A Business As A Going Concern (Zambia)

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Commentary

58 Zambia

The sale of a business may be treated as an excluded transaction in Zambia (ie neither a supply of goods nor a supply of services) and no VAT is chargeable if all of the following conditions

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Small business exemption (Greece)

Simplified invoices (Italy)

Non-Union scheme (Germany)

Tour operators margin scheme (Sweden)

Time of supply – tax points (South Africa)

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

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Transfer of a business as a going concern (Zambia)

58 Zambia

Small business exemption (Greece)

Simplified invoices (Italy)

Non-Union scheme (Germany)

Tour operators margin scheme (Sweden)

Time of supply – tax points (South Africa)

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

Capital goods scheme (France)

Appointing a fiscal representative (Austria)

Input tax credits generally (Canada)

Flat rate scheme for farmers (Luxembourg)

Romania - VAT submission guide

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

Refunds of VAT to tourists (Saudi Arabia)

Italy - VAT submission guide

Transfer of a business as a going concern (Austria)

Austria - VAT registration guide

Hungary - VAT registration guide

France - VAT submission guide

Kenya - VAT registration guide

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Transfer of a business as a going concern (Zambia)

58 Zambia

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