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Overview of country specific accounting and VAT/Tax legislation

Accounting Requirements


VAT/Tax Requirements

Applicable types:

  • VAT
  • Import VAT
  • Withholding tax on payments

VAT/Tax Books:

  • VAT Ledger of purchase and sale
  • Tax Invoice Export

VAT/Tax Documents:

  • Tax Invoice

Other Requirements:

  • Rules about special Invoice Numbering

Usual Business Requirements

  • E-Payment file

Requirements that exist in most countries, e.g. documentation of transactions, Annual Accounts or periodic reporting of VAT totals, are NOT listed above if no specific legislation exists about format or content.

DISLAIMER: No responsibility is taken of the correctness of above information. The specific accounting and VAT/Tax requirements for a company should always be confirmed with local auditors. The listed issues may not be applicable for all types of companies as well as additional issues may exist depending on the specific type of business.