Commentaries

VAT Memo


PART 6
Simplified accounting schemes

 CHAPTER 1  Overview 

 A. Comparison of schemes 
RattachementEC Directive 2006/112 art 281

 
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A number of special schemes are available to smaller businesses. These schemes aim to help reduce the time and cost burdens of VAT compliance by:
-  providing simpler methods for making VAT returns, calculating, and paying VAT; and
-  

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