- Under the simplified VAT regime, exports are not taxed at 0%; the 6% rate applies to all sales turnover, including exports.
- The missing VAT amount in line 0103 of the simplified VAT report does not mean a zero rate is used.
- VAT is not shown in the customs declaration for exports, so it is also not displayed in column 4 of line 0103.
- VAT is calculated at 6% based on the total turnover shown in column 3 of line 010.
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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