Supplies Of Goods By Businesses Elsewhere In The EU To Irish Consumers (Republic Of Ireland)

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Commentary

40 Republic of Ireland

Supplies of goods by businesses elsewhere in the EU to Irish consumers (Republic of Ireland)

Businesses established in other EU member states that supply goods to Irish consumers must comply with the distance selling regulations.

The distance selling

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Small business exemption (Greece)

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

Tour operators margin scheme (Romania)

Late returns or payments (Indonesia)

Germany - VAT submission guide

Zambia - VAT registration guide

VAT deregistration (Germany)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Indonesia)

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

Refunds (Belgium)

'Use and enjoyment' provisions (Germany)

Appendix 52B: VAT exemptions (Turkey)

Portugal - VAT submission guide

France - VAT registration guide

Latvia - VAT registration guide

Belgium - VAT registration guide

Kenya - VAT registration guide

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