Cost price

You apply Value-Added Tax (VAT) to the cost price on the following:

  • Goods when seized by a person acting under statutory authority
  • Movable goods applied from a taxable to an exempt use
  • Goods appropriated for a personal or non business use
  • Goods disposed of free of charge
  • Goods transferred by a person from their business in the State to another European Union Member State for their business purposes (branch to branch supplies)
  • The supply of catering services for one's own use or for the use of your staff, free of charge
  • The use of immovable business goods for private or non business purposes

The cost does not include VAT incurred on the purchase of the goods or services.