accounting system using values excluding deductible VAT

Value excluding VAT and excise duty

All costs are VAT excluded

Value excluding VAT (give figures only)

Total compensation paid (excl. VAT

either exclusive of VAT; this method should be applied for all holdings subject to the normal VAT system

This price is often exclusive of VAT and without service charges.

Data in monetary terms in the farm return are expressed exclusive of VAT.

Data in monetary terms in the farm return are expressed exclusive of VAT.

Data in monetary terms in the farm return are expressed exclusive of VAT.

Prices excluding VAT and other recoverable taxes.

Where VAT is recoverable, the costs and revenues should be based on figures excluding VAT.

Where VAT is recoverable, the costs and revenues should be based on figures excluding VAT.

* Where VAT is recoverable, the costs and revenues should be based on figures excluding VAT.

imports at ex-customs prices excluding VAT

Capitalisation of expenditure: limit based (below EUR 10000 excluding VAT: no capitalisation

Capitalisation of expenditure: limit based (below EUR 10000 excluding VAT: no capitalisation

Capitalisation of expenditure: limit based (below EUR 10000 excluding VAT: no capitalisation

Capitalisation of expenditure: limit-based (below EUR 10000 excluding VAT: no capitalisation

Capitalisation of expenditure: limit based (below EUR 10000 excluding VAT: no capitalisation

Other costs paid to the owner (not including VAT

Other costs paid to the farmer (not including VAT

100 % of the cost (not including VAT) of supply of the vaccine

100 % of the cost (not including VAT) of supply of the vaccine doses

100 % of the cost (not including VAT) of supply of the vaccine;