Registration As A VAT Payer (Czech Republic)

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Commentary

13 Czech Republic

Businesses that are not established in the Czech Republic may be required to register as a VAT payer if they make:

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Small business exemption (Bulgaria)

Tour operators margin scheme (Malta)

Transfer of a business as a going concern (Bulgaria)

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

GST on expenditure (Australia)

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Registration as a VAT payer (Czech Republic)

13 Czech Republic

Small business exemption (Bulgaria)

Tour operators margin scheme (Malta)

Transfer of a business as a going concern (Bulgaria)

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

GST on expenditure (Australia)

Liability for GST and pricing (Australia)

South Africa - VAT submission guide

Transfer of a business as a going concern (Zambia)

Credit and debit notes (Bulgaria)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Input tax credits generally (Canada)

Penalties and interest (Estonia)

Chile - VAT submission guide

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

Transfer of a business as a going concern (Kenya)

Estonia - VAT registration guide

Sweden - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Portugal - VAT submission guide

Austria - VAT registration guide

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Registration as a VAT payer (Czech Republic)

13 Czech Republic

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