Value Added Tax - Revision history

imported>Doug Williamson: Add link.

2022-07-06T09:24:19Z

Add link.

← Older revision		Revision as of 09:24, 6 July 2022
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	* [[Sales Tax]]		* [[Sales Tax]]
	* [[Standard rated]]		* [[Standard rated]]
			* [[Tax]]
	* [[Tax point]]		* [[Tax point]]
	* [[Time of supply]]		* [[Time of supply]]

imported>Doug Williamson: Expand definition.

2021-07-15T02:35:55Z

Expand definition.

← Older revision		Revision as of 02:35, 15 July 2021
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	A tax added to the price of many goods and services in many jurisdictions.		A tax added to the price of many goods and services in many jurisdictions.


			VAT-registered businesses pay a net amount tax based on the value that they add to the goods and services.

			*They account to the revenue authorities for the Output tax they have collected from their customers.

			*But they deduct / reclaim the Input tax they have paid to their suppliers.


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	* [[FRS 102]]		* [[FRS 102]]
	* [[Indirect tax]]		* [[Indirect tax]]
			* [[Input tax]]
	* [[Lower rated]]		* [[Lower rated]]
	* [[Output tax]]		* [[Output tax]]

imported>Doug Williamson: Mend link.

2021-07-15T02:24:43Z

Mend link.

← Older revision		Revision as of 02:24, 15 July 2021
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	* [[Lower rated]]		* [[Lower rated]]
	* [[Output tax]]		* [[Output tax]]
	* [[Sales ~~tax~~]]		* [[Sales Tax]]
	* [[Standard rated]]		* [[Standard rated]]
	* [[Tax point]]		* [[Tax point]]

imported>Doug Williamson: Add heading.

2021-07-15T02:24:17Z

Add heading.

← Older revision		Revision as of 02:24, 15 July 2021
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			''Tax - indirect tax.''

	(VAT).		(VAT).

Line 14:		Line 16:
	* [[Lower rated]]		* [[Lower rated]]
	* [[Output tax]]		* [[Output tax]]
			* [[Sales tax]]
	* [[Standard rated]]		* [[Standard rated]]
	* [[Tax point]]		* [[Tax point]]

imported>Doug Williamson: Layout.

2021-07-14T15:38:59Z

Layout.

← Older revision		Revision as of 15:38, 14 July 2021
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	* [[Default surcharge]]		* [[Default surcharge]]
	* [[Exempt]]		* [[Exempt]]
			* [[FRS 102]]
	* [[Indirect tax]]		* [[Indirect tax]]
	* [[Lower rated]]		* [[Lower rated]]
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	* [[VAT return]]		* [[VAT return]]
	* [[Zero rated]]		* [[Zero rated]]
	*[[FRS 102]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Generalise from EU.

2021-07-14T15:37:59Z

Generalise from EU.

← Older revision		Revision as of 15:37, 14 July 2021
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	(VAT).		(VAT).

	A tax added to the price of ~~most~~ goods and services in ~~the European Union~~.		A tax added to the price of many goods and services in many jurisdictions.


	Relevant accounting standards include Section 29 and Section 23 of FRS 102.		Relevant UK accounting standards include Section 29 and Section 23 of FRS 102.

imported>Doug Williamson: Categorise.

2018-02-28T16:43:05Z

Categorise.

← Older revision		Revision as of 16:43, 28 February 2018
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	* [[Zero rated]]		* [[Zero rated]]
	*[[FRS 102]]		*[[FRS 102]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update for FRS 102

2015-11-06T12:17:29Z

Update for FRS 102

← Older revision		Revision as of 12:17, 6 November 2015
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	A tax added to the price of most goods and services in the European Union.		A tax added to the price of most goods and services in the European Union.


			Relevant accounting standards include Section 29 and Section 23 of FRS 102.


Line 10:		Line 13:
	* [[Lower rated]]		* [[Lower rated]]
	* [[Output tax]]		* [[Output tax]]
	* [[SSAP 5]]
	* [[Standard rated]]		* [[Standard rated]]
	* [[Tax point]]		* [[Tax point]]
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	* [[VAT return]]		* [[VAT return]]
	* [[Zero rated]]		* [[Zero rated]]
			*[[FRS 102]]

imported>Doug Williamson: Create the page. Source: ACT Glossary of Terms

2014-11-26T16:03:53Z

Create the page. Source: ACT Glossary of Terms

New page

(VAT).

A tax added to the price of most goods and services in the European Union.

==See also==
* [[Default surcharge]]
* [[Exempt]]
* [[Indirect tax]]
* [[Lower rated]]
* [[Output tax]]
* [[SSAP 5]]
* [[Standard rated]]
* [[Tax point]]
* [[Time of supply]]
* [[TVA]]
* [[VAT group]]
* [[VAT return]]
* [[Zero rated]]