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Wednesday, 20 June 2012 17:27

 

Taxable amount

In respect of the supply of goods and services and the intra-EU acquisition of goods, the taxable amount includes everything which constitutes consideration obtained by the supplier for transactions by the customer. This includes subsidies directly linked to the price of these transactions. The amount also includes taxes, duties, levies and charges (excluding the VAT itself) and incidental expenses charged by the supplier to the customer but excludes certain price reductions, rebates and price discounts and repayments of expenses incurred.

In the case of importations of goods, the taxable amount is the value for customs purposes. It includes taxes, duties, levies and other charges due outside the EU country of importation, and those due by reason of the importation (excluding the VAT itself) and incidental expenses (packing, transport, etc.).

 
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