The Commentary clarified, that taxable
value of the outer package of the non-compensated prescribed medicines is the taxable
value of the package after granting discounts.
It is also noted, that the external
package consisting of several outer packages (e.g. package for transport, which
includes 100 outer packages) is not considered outer package, therefore in such
case reduced 5% VAT rate shall not be applied.
23.03.17
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