TABLE OF CONTENTS

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

Part 2 – Output tax
Time of supply
Consideration
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 and annual accounting schemes
Cash accounting scheme

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

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

Part 10 – General information
Appendix
EU Directive
Table of cases