Definicija: Tax levied on the value added to a product at each production stage. The final cost is borne by the consumer.

Definicija: difference between the expected VAT revenue and the amount actually collected

Definicija: razlika med pricakovanimi prihodki iz DDV in dejansko pobranim zneskom

Definicija: VAT you can reclaim on goods and services coming in to your business if you’re registered for VAT

Definicija: transaction tax levied on imported goods

Definicija: in a VAT return (or ‘declaration’), a taxable person (business) gives the tax authorities in the EU country where they are registered information about: their taxable (taxed/exempt) transactions, the VAT they have charged their customers (output tax) and been charged by their suppliers (input tax), the amount of VAT payable (or refundable)

Definicija: vsak davčni zavezanec mora davčnemu organu predložiti obračun DDV, ki mora vsebovati vse podatke, potrebne za izračun davka, za katerega je nastala obveznost obračuna

Definicija: VAT you charge and collect from your customers on goods or services going out of the business if you’re registered for VAT

Definicija: VAT you can reclaim on goods and services coming in to your business if you’re registered for VAT

Definicija: the ratio between the actual value added tax (VAT) revenue collected and the revenue that would theoretically be raised if VAT was applied at the standard rate to all final consumption)