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

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

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: Transaction is the payment of value added tax.

Definicija: Plačilo davka na dodano vrednost

Definicija: The first step was initiated already in 1967 by replacing all cumulative multi-stage taxes which Member States had applied until then by a multi-stage non-cumulative value added tax. Thus, a general tax on consumption was introduced in all Member States, which was based upon the principle that the tax applied to goods and services is exactly proportional to the price, whatever the number of transactions which take place in the production and distribution process before the stage at which the tax is finally charged.

Definicija: Prvi korak je bil storjen že v l.1967 z zamenjavo vseh kumulativnih večstopenjskih davkov, ki so jih države članice do takrat uporabljale, z večstopenjskim nekumulativnim davkom na dodano vrednost. Tako so v vseh državah članicah uvedli splošen davek na potrošnjo, katerega temeljno načelo je bilo, da je davek na blago in storitve v natančnem sorazmerju s ceno ne glede na to, kolikšno je število faz med proizvodnjo in razpošiljanjem pred tisto fazo, v kateri se davek končno zaračuna.