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Home / Tolley's EU and Global VAT /7 Canada /Special schemes (Canada) / Annual accounting (Canada)

Annual accounting (Canada)

7 Canada

Annual accounting (Canada)

Businesses with annual revenue of less than CAD 1.5 million are

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Option to tax (New Zealand)

Non-Union scheme (Germany)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

South Africa - VAT submission guide

Transfer of a business as a going concern (Zambia)

Appointing a fiscal representative (Mexico)

Self-revision surcharge (Hungary)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Chile - VAT submission guide

Refunds (Belgium)

Self-billing (Netherlands)

'Use and enjoyment' provisions (Germany)

Zero-rated supplies (Pakistan)

Italy - VAT submission guide

Greece - VAT registration guide

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

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