Key requirements
The directory covers professional and advertising services, e-commerce, retail, travel, hospitality, property, construction and financial businesses, alongside manufacturing, logistics, marine, aviation and specialised goods. It also includes charities, carbon credits and digital payment tokens. Choose a page by the activity actually supplied: one business may need several guides, such as a manufacturer that also exports and provides installation. Industry classification does not replace the general time-of-supply, invoice, input-tax and record rules. Use the sector examples to identify a specific exception or concession, and retain the relevant contract and delivery facts.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗
