Goods subject to different tariffs and sold at a single price

• Goods sold together for a single price, but subject to different VAT rates, require a breakdown of the price for VAT purposes, unless they fall under specific exceptions.
• When goods are supplied in packaging that is not considered ordinary and customary, the packaging may be taxed separately if it is subject to a different VAT rate from the goods.
• Optional divisions of price are allowed in certain cases, such as when accessories are specifically adapted to a principal product and offered together at a single price, or when goods are packaged in containers that can be regarded as ordinary and usual packaging.

Source Taxwin

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