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Explanation regarding application of 5% VAT rate

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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