Value Added Tax (VAT)
There are activities liable to VAT taxation (independently whether or not they are made under the legal conditions):
- paid supplies of goods and services on the area of the Country.
- export of goods
- import of goods
- internal EU purchase of goods for repayment on the area of the Country
- internal EU supply of goods.
Taxpayers are: legal persons, organizational units without legal personality, natural persons performing independently economic activity regardless of the purpose or result of such activity.