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Refunds of VAT to non-Chinese businesses (China)

9 China

Foreign businesses with no establishment in China are unable to register

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Small business exemption (Bulgaria)

Tour operators margin scheme (Malta)

Simplified invoices (Italy)

Penalties (Bulgaria)

Investment gold (Czech Republic)

VAT deregistration (Kenya)

Reverse charge VAT (Kenya)

Canada - VAT submission guide

Tour operators margin scheme (Denmark)

Self-revision surcharge (Hungary)

Consignment and call-off stock (Croatia)

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

Transfer of a business as a going concern (Kenya)

Zero-rated supplies (Pakistan)

Refunds of VAT to tourists (Saudi Arabia)

Italy - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

France - VAT registration guide

Austria - VAT registration guide

Singapore - VAT registration guide