Appendix 37A: Contents Of A GST Invoice (Pakistan)

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37 Pakistan

Characteristic	Full GST invoice
The words 'Sales Tax Invoice'	✓
The supplier's name, address and

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Small business exemption (Bulgaria)

Transfer of a business as a going concern (Bulgaria)

Domestic reverse charge (Senegal)

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Key data (Bulgaria)

Credit and debit notes (Bulgaria)

VAT deregistration (Germany)

Appointing a fiscal representative (Austria)

Flat rate scheme for farmers (Luxembourg)

Finland - VAT submission guide

Failing to register for GST on time (Australia)

EC sales lists – recapitulative statements (Belgium)

Zero-rated supplies (Pakistan)

Appendix 52B: VAT exemptions (Turkey)

France - VAT registration guide

Kenya - VAT registration guide

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Appendix 37A: Contents of a GST invoice (Pakistan)

37 Pakistan

Small business exemption (Bulgaria)

Transfer of a business as a going concern (Bulgaria)

Domestic reverse charge (Senegal)

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Key data (Bulgaria)

Credit and debit notes (Bulgaria)

VAT deregistration (Germany)

Appointing a fiscal representative (Austria)

Flat rate scheme for farmers (Luxembourg)

Finland - VAT submission guide

Failing to register for GST on time (Australia)

EC sales lists – recapitulative statements (Belgium)

Zero-rated supplies (Pakistan)

Appendix 52B: VAT exemptions (Turkey)

France - VAT registration guide

Kenya - VAT registration guide

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Appendix 37A: Contents of a GST invoice (Pakistan)

37 Pakistan

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT