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Guidelines for SMEs Switching Tax Regime When VAT-Exempt Supplies Exceed Registration Threshold

  • STS provides clarification on conditions for switching tax regime
  • Focus on SMEs making VAT-exempt supplies
  • Applies to those exceeding VAT registration threshold

Source: research.ibfd.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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