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A taxpayer starting a second-hand book trading business has enquired about invoice breakdown and accounting records when opting for the global profit margin scheme. The DGT clarifies that books qualify for this option and details the specific invoicing and record-keeping obligations.
Businesses trading second-hand books can simplify their VAT accounting by applying the global profit margin scheme, provided they adhere to specific documentation and stock adjustment requirements.
The tax team reviews your specific situation.
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