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Home / Tolley's EU and Global VAT / 9 China / Refunds of VAT to non-Chinese businesses (China)

Refunds of VAT to non-Chinese businesses (China)

9 China

Foreign businesses with no establishment in China are unable to register

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Small business exemption (Bulgaria)

Transfer of a business as a going concern (Bulgaria)

Non-Union scheme (Germany)

Tour operators margin scheme (Sweden)

GST on expenditure (Australia)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

Credit notes and debit notes (Indonesia)

Canada - VAT submission guide

Appointing a fiscal representative (Austria)

Romania - VAT submission guide

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Saudi Arabia)

Time of supply – tax points (Australia)

Estonia - VAT submission guide

Refunds of GST to non-New Zealand businesses (New Zealand)

EC sales lists – recapitulative statements (Belgium)

GST bad debt relief (Australia)

Greece - VAT submission guide

Kenya - VAT registration guide