Annual accounting

– see Annual accounting scheme

Cash accounting

– see Cash accounting scheme

Cash basis

Commentary – Key Data ¶3-260

Default surcharge

Generally

Commentary – Indirect Tax Reporter ¶60-455

Special arrangements

Commentary – Indirect Tax Reporter ¶60-468

Exemption

Case Law – Schmelz v Finanzamt Waldviertel (Case C-97/09). [2012] BVC 300

Flat-rate scheme

– see Flat-rate scheme (FRS)

Generally

Commentary – Indirect Tax Reporter ¶43-047

Special schemes

Commentary – Indirect Tax Reporter ¶3-130

Top tips

Commentary – Indirect Tax Reporter ¶100