TABLE OF CONTENTS

Part 1 – Scope of VAT
Basic principles
Business activity
What is a supply?
Exempt supplies

Part 2 – Output tax
Time of supply
Value of supply
Rate of VAT
Deemed supplies

Part 3 – Input tax
Deductible input tax
Recoverable input tax
Special situations

Part 5 – Enforcement
Powers
Default interest
Penalties
Reviews and appeals

Part 6 – Simplified accounting schemes
Overview
Flat rate scheme and annual accounting scheme
Cash accounting scheme

Part 8 – Business situations
Commencing and ceasing a business
VAT groups

Part 9 – Cross border transactions
Goods within the EU
Goods outside the EU
Supply of services
Incurring cross-border VAT

Part 10 – General information
Appendix
EC Directive
Table of cases