Value added tax
Contents:
- 18-000 Rates
- 18-020 Fractions
- 18-040 Flat-rate scheme
- 18-060 Farmer's flat-rate scheme
- 18-080 Registration limits
- 18-100 De-registration limits
- 18-120 Special accounting limits
- 18-140 Zero-rated supplies
- 18-160 Exempt supplies
- 18-180 Reduced-rate supplies
- 18-190 Temporarily reduced rated supplies
- 18-200 Partial exemption
- 18-220 Capital goods scheme
- 18-240 Particulars to be shown on a valid VAT invoice
- 18-260 ‘Blocked’ input tax
- 18-280 Input tax and mileage allowances (advisory fuel rates)
- 18-300 VAT on private fuel (scale charges)
- 18-320 VAT publications having legal force
- 18-340 VAT registration numbers: country code prefix
- 18-360 Territory of the EU
- 18-380 EC Sales List (ESL)
- 18-400 Intrastat