Who pays VAT?
- domestic tax payer:
- registered taxable person - a tax payer registered in the VAT register.
- unregistered taxable person - a taxable person who, has not been registered with the State Revenue Service VAT payer register.
What is VAT paid on?
- supply of goods, services
- import and export of goods
- purchase of goods and supply of goods in the European Union
- occasional of new car in another EU Member State
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