VAT in Central and Eastern Europe

9780754508380: VAT in Central and Eastern Europe

"Tolley's VAT in Central and Eastern Europe provides a comprehensive guide to the VAT systems of the most important economies in this rapidly developing region. A total of 17 countries are covered in this work including Russia, the Ukraine, the Baltic States, Poland, the Czech Republic, Slovakia, Hungary, Slovenia, Croatia, Bulgaria, Romania, Turkey and countries in the Caspian Region.Written in a clear and concise style by authors who are experts in their field, this title provides detailed country-by-country guidance on: The scope and rates of VAT VAT compliance (including requirements for registration, invoicing, records, filing returns, payments and penalties) Place of supply, time of supply and valuation Exemptions and 'partial exemption' VAT recovery Imports and exports Special rules (including rules governing land and property transactions and leasing transactions) Refunds to non-resident businesses Refunds to tourists" 001 0754502767

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