The market value in the case of the delivery

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A The reduced rate of is applied to the tax base for the following services andor supplies of goods Delivery of prostheses and their accessories Delivery of orthopedic products Delivery of medicines for human and veterinary use Accommodation in the hotel sector Delivery of the following goods food including beverages except alcoholic beverages live animals and birds of domestic species seeds plants and ingredients used in the preparation of food products used to supplement or replace food Restaurant and catering services.

The reduced rate of is applied to the tax base for the following Country Email List supplies of goods and services School textbooks books newspapers and magazines Services consisting of allowing access to tourist attractions sports events cinemas Housing delivery as part of social policy. Payment term The value added tax is due with the submission of the monthly VAT statement so until the th inclusive of the month following the one for which the VAT payment was calculated. The taxable object or matter Depending on the type of taxable operation the tax base can consist of.



For internal operations Everything that constitutes consideration obtained or to be obtained by the supplier or service provider for the supply of goods and the provision of services The related compensation in the case of the operations provided for in art. paragraph letter c from C.fisc. The amount of expenses incurred by the taxable person for the provision of services for the operations provided for in art. para. from the Fiscal Code of goods or the provision of services for which the beneficiary is a person affiliated with the supplier or service provider. By market value we mean the total amount that to obtain the goods or services in question at that time a customer in the same stage of marketing at which the delivery of goods or the provision of services takes place would have to pay under competitive conditions loyal to a supplier or independent provider from.