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2. Low-value consignment relief - Wikipedia

   en.wikipedia.org/wiki/Low-value_consignment_relief

   Value-added tax is an EU tax adopted by the member states of the European Union. However, an optional exception is allowed on low value shipments to member states in the form of an EU administrative VAT relief, known as Low Value Consignment Relief or LVCR. It is governed by the EU Council Directive 2009/132/EC. [1] [2] [3]

3. Import One-Stop Shop - Wikipedia

   en.wikipedia.org/wiki/Import_One-Stop_Shop

   Until the introduction of the IOSS system, there was a VAT exemption on goods imported to the EU with a value from 0 to 22 euros, [3] which meant that sellers in the EU were disadvantaged because they had to charge end customers with VAT, while sellers from a third country did not have to add value added tax (import value added tax) to the ...

4. Zero-rated supply - Wikipedia

   en.wikipedia.org/wiki/Zero-rated_supply

   In economics, zero-rated supply refers to items subject to a 0% VAT tax on their input supplies. The term is applied to items that would normally be taxed under valued-added systems such as Europe's Value Added Tax (VAT) or Canada's Goods and Services Tax (GST). Examples of these items include most exports, basic groceries, and prescription drugs.

5. European Union value added tax - Wikipedia

   en.wikipedia.org/wiki/European_Union_value_added_tax

   The seller of exempt goods and services is not entitled to reclaim input VAT on business purchases, whereas the seller of goods and services rated at 0% is entitled. [ 27 ] For example, a book manufacturer in Ireland who purchases paper including VAT at the 23% rate [ 28 ] and sells books at the 0% rate [ 29 ] is entitled to reclaim the VAT on ...

6. Value-added tax - Wikipedia

   en.wikipedia.org/wiki/Value-added_tax

   All organizations and individuals producing and trading VAT taxable goods and services pay VAT, regardless of whether they have Vietnam-resident establishments. Vietnam has three VAT rates: 0 percent, 5 percent and 10 percent. 10 percent is the standard rate. A variety of goods and service transactions qualify for VAT exemption. [105]

7. Ad valorem tax - Wikipedia

   en.wikipedia.org/wiki/Ad_valorem_tax

   The Sixth VAT Directive requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services).