Accounting checklist

Appeals

Against cancellation: protection of revenue

Successful against cancellation: designated activity

Certification

Generally

Input tax recovery

Test a new certificate number

Test old AFRS certificate number with Modulus 11

Conditions for joining scheme

De-registration

Expulsion

Flat-rate percentage

Generally

Goods on hand at de-registration

Invoice

Contents

Improper issue, penalty

Leaving voluntarily

Non-qualifying farming activities

Operation

Qualifying farming activities

Rejoining

Sales to and purchases from member states