VAT base

The tax base is the value or amount on which a tax rate is applied; it determines the amount of tax owed. In logistics and transport contexts, it can ...

A base depot is a strategically located warehouse or transshipment point near production sites or suppliers that holds material or inventory reserves ...

A tax levied on goods imported from outside the country or the EU, collected by customs authorities at the point of import. The tax base typically inc...

The import VAT assessment base is the monetary value used to calculate the import VAT. It typically corresponds to the customs value of the goods plus...

The import VAT assessment base is the value of the goods at the time of import, including any duties, freight and insurance costs, and other costs spe...

Term from logistics/transport: a process or case in which documentation must be provided on paper (e.g., customs documents) rather than electronically...