VAT on multiple vs. composite supplies

Many supplies of goods and services made consist of several elements combined in a single transaction. Where such supplies occur, it is necessary for the supplier to determine whether they are making two (or more) ‘multiple’ supplies or a single ‘composite’ supply combining all elements.

Source: gccfintax.com

For a recent explanation of the EU rules (by the AG of the European Court of Justice), please see this POST. Other posts with the topic composite supplies can be found HERE.

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