Summary

Guidance on how to value a supply for VAT purposes.

Contents

  1. VATVAL00500
    Data Protection
  2. VATVAL01000
    Background: contents
  3. VATVAL02000
    Monetary consideration: contents
  4. VATVAL03000
    Apportionment of monetary consideration: contents
  5. VATVAL05000
    Non-monetary consideration: contents
  6. VATVAL07000
    Special valuation provisions: contents
  7. VATVAL11000
    Specific applications: contents
  8. VATVAL15000
    Transfer Pricing - VAT implications: contents