Англо-русский экономический словарь.
irrecoverable input VAT — VAT input tax paid on items acquired in order to produce exempt supplies … Accounting dictionary
input tax — Value added tax paid by a taxable person on purchasing goods or services from a VAT registered trader. The input tax, excluding irrecoverable input VAT, is set against the output tax in order to establish the amount of VAT to be paid to the tax… … Accounting dictionary
input tax — Value added tax paid by a taxable person on purchasing goods or services from a VAT registered trader. The input tax, excluding irrecoverable input VAT, is set against the output tax in order to establish the amount of VAT to be paid to the tax… … Big dictionary of business and management
input tax — is the VAT paid or payable by taxable persons on goods or services supplied to them (or acquired by them from another European Union ( EU) Member State), which are used, or to be used, for the purpose of their business. VAT registered persons can … Financial and business terms
input tax — value added tax (VAT) charged on supplies made to a taxable person. It can be recovered from HM Revenue & Customs (HMRC) provided that it is attributable to a taxable supply made or to be made and appropriate evidence is held. For further… … Law dictionary
VAT invoice — An invoice with a compulsory set of information given, by one VAT registered person to another, when supplying standard rated goods or services. VAT registered customers need a VAT invoice to reclaim, as input tax, the VAT charged to them. HM… … Financial and business terms
VAT account — A summary of the totals of output tax, input tax and net tax due for each VAT period. HM Customs & Revenue Glossary … Financial and business terms
input tax — / ɪnpυt tæks/ noun VAT which is paid by a company on goods or services bought … Marketing dictionary in english
input tax — / ɪnpυt tæks/ noun VAT which is paid by a company on goods or services bought … Dictionary of banking and finance
import VAT certificate — Official evidence of VAT paid on imported goods before recovering the VAT as input tax. The normal evidence is the monthly certificate, known as Form C79. HM Customs & Revenue Glossary … Financial and business terms
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
