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EU Member State
Standard VAT/GST rate
Reduced VAT/GST rate
VAT registration limit for established businesses
VAT registration limit for non-established businesses
VAT return filing periods
Monthly / Quarterly
Annual VAT returns
Additional reporting requirements
VAT recovery by non-established non-EU businesses
Fiscal representative required for non-EU businesses
Statute of limitations
There is no specific audit process followed by the GAZT; however, the most common ways for the GAZT to select companies for tax audits are the size of the company, the companies’ shareholders nationality (totally owned by foreigners and branches of foreign companies), and certain risk assessment measures.
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