Show all
News
Tips & Advice VAT
VAT Memo
VAT Breaks
VAT Cases
Document templates
Tools & Calculators
Rates
Advanced search
My resources
Further information
Help
FREE DEMO
Login
News & Advice
News
[FREE]
Tips & Advice VAT
Commentaries
VAT Memo
Helpline
VAT Breaks
VAT Cases
Document templates
Tools & Calculators
Rates
E-mail services
My subscription(s)
My details
My emails
About us
Contact
Privacy policy
Terms & conditions
Online support
Online support webinars
FAQ
Sitemap
Demo request
Annual subscription
You are here »
Home
»
Commentaries
Commentaries
Our Commentaries guide you through the tricky world of VAT in a quick and efficient way
Available Commentaries
Edition
Content
View/activate
Search the Memos
VAT Memo
Current
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
Show VAT Memo archives
VAT Memo
2023-2024
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2022-2023
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2021-2022
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2020-2021
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2019-2020
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2018-2019
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2017-2018
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2016-2017
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2015-2016
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2014-2015
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2013-2014
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
VAT Memo
2012-2013
All chapters
Preface
Abbreviations
PART 1 Scope of VAT
PART 2 Output tax
PART 3 Input tax
PART 4 Compliance
PART 5 Enforcement
PART 6 Simplified accounting schemes
PART 7 Particular activities
PART 8 Business situations
PART 9 Cross-border transactions
General Information
Hide VAT Memo archive
Commentaries Directory
Click on a topic below
A
B
C
D
E
F
G
H
I
L
M
O
P
R
S
T
V
W
Accommodation
VAT
Agent (Tax)
Estate agent
VAT - general rules
VAT - specific circumstances
Agriculture
VAT issues
Appeals and disputes (Tax)
VAT
Bad debts
VAT
Buildings
VAT
Capital allowances
Computational issues
Capital goods scheme
VAT
Car
VAT
Charitable donations
VAT
Charities
VAT
Children
VAT
Company (Tax)
Specific situations
Compensation and damages
VAT
Connected persons (Tax)
VAT
Death
VAT
Debt
VAT
Directors (Tax)
VAT
Disability-related issues
VAT
Employment
VAT
Entertainment
VAT
Environmental and green issues
Specific topics
Error and mistake
VAT
Exempt supplies
VAT
Exports and despatches
VAT
Family
Children
Flat rate schemes
Agricultural scheme
Main scheme
Fuel
VAT
Gift
VAT
Gift Aid scheme
VAT
Group
VAT