VAT a company charges its customers for sales or services provided within the national territory. The business owner is obliged to charge a percentage of VAT on the amount of the sale or service provided to the customer and then pay it to the tax authority. This does not apply to goods destined for export, as these transactions are exempt from VAT. Since 2014, a new VAT cash accounting scheme allows business owners not to pay the tax until they receive payment for the invoice.
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