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