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Peppol deadline: 01-01-2026
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Multiple vAT rates

TA
15/08/2023
Question

Hello everyone, As a subject to VAT start-up from a gift shop, I would like to know the next: I want to sell gift baskets with different products in the baskets, both food and non-food. Because different vAT rates apply to the purchases of the products, I was wondering whether this also applies to the sale or whether this is considered a ‘new’ product subject to 21% vAT? Additional question: what about empties (tax-free purchase) that are very unlikely to be returned to me?

Kind regards,

Tamara

I have no idea about the different vAT rates when selling :)

But as for the empty containers that are sold and will not be returned, you should just sell them as part of your regular product.

The empty containers? No idea :) But that has already been solved above.

I just happened to read about VAT because I'm also searching for answers regarding VAT.

Either you put the different vAT rates on your sales invoice - e.g.: 10 products @6% = €x and 10 products @ 21% = €y. Together... €xy If you don't want to do that and just want to create a total invoice, that's no problem, but then you have to use the highest vAT rate for the entire basket. So if there is 1 product at 21% and 10 at 6%, you still have to make the total invoice 21% if you don't want to split the vAT.

Or have I misunderstood your question?

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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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