VAT ANNUAL ACCOUNTING SCHEME年度申报 ANNUAL ACCOUNTING就是一年申报一次,在年初的时候,依据前一年的销售额或者预估下一年的销售额来缴纳VAT税,如果你是标准VAT,那么按照20%缴纳,如果你使用的是FLAT VAT,那么按照 FLAT VAT税率缴纳。 如果你是新申请的VAT,那么根据预估来纳税,如果是老VAT,那么根据之前的销售额进行纳...
VAT号码便会准时下发，若想加入Flat Rate Scheme与Annual Accounting Scheme，可后期通过注册GatewayAccount...
Doing so requires the use of a compatible software program; there are currently seven that have been approved by HMRC, three of which offer a free version. A further five are currently in development. By comparison, the Making Tax Digital for VAT sc...
The OTS supports the scheme and recommends using the account to make visible existing third party data shared with HMRC and suggests new data sources like dividend and investment income, which are not currently shared by third parties, could also be included. It hints that the single account cou...