Transfer Of A Business As A Going Concern (Vietnam)

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Commentary

57 Vietnam

In most cases, when a VAT registered or VAT registrable business sells its assets, VAT is applicable at the appropriate rate. However, under

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Small business exemption (Greece)

Simplified invoices (Italy)

Transfer of a business as a going concern (Bulgaria)

Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Late returns or payments (Indonesia)

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Transfer of a business as a going concern (Vietnam)

57 Vietnam

Small business exemption (Greece)

Simplified invoices (Italy)

Transfer of a business as a going concern (Bulgaria)

Tour operators margin scheme (Romania)

GST on expenditure (Australia)

Late returns or payments (Indonesia)

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

South Africa - VAT submission guide

Cash accounting (Greece)

Canada - VAT submission guide

Appointing a fiscal representative (Mexico)

Simplified invoices (Austria)

Zero-rated supplies (Pakistan)

GST bad debt relief (Australia)

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

France - VAT registration guide

Austria - VAT registration guide

Hungary - VAT registration guide

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Transfer of a business as a going concern (Vietnam)

57 Vietnam

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