zero-rated goods


zero-rated goods
товары с нулевой ставкой НДС (value added tax - VAT)

в таком случае НДС на реализуемые товары не начисляется, а оплаченный НДС можно предъявить государству (см. также exempt goods - товары, не облагаемые НДС)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Zero-Rated Goods — Products on which a value added tax (VAT) is not levied in countries that use a VAT. Examples of goods that may be zero rated include many types of food and beverage, exported goods, donated goods sold by charity shops, equipment for the disabled …   Investment dictionary

  • zero-rated goods and services — Goods and services that are taxable for value added tax purposes but are currently subject to a tax rate of zero. These include: • certain food items; • sewerage and water services for non industrial users; • periodicals and books; • certain… …   Accounting dictionary

  • zero-rated goods and services — Goods and services that are taxable for value added tax purposes but are currently subject to a tax rate of zero. These include: • most food items, • sewerage and water services for non industrial users, • periodicals and books, • certain… …   Big dictionary of business and management

  • zero-rated — ˌzero ˈrated adjective TAX zero rated goods and services are those on which you do not have to pay VAT (= a type of sales tax). In Britain, most food and books are zero rated zero rating noun [uncountable] : • The decision was taken to abolish… …   Financial and business terms

  • zero-rated — zero rat|ed [ ,zırou reıtəd ] adjective BRITISH BUSINESS goods or services that are zero rated do not have the tax called VAT added to them …   Usage of the words and phrases in modern English

  • zero-rated — zeˈro raˈted adjective Used of goods on which the purchaser pays no value added tax and on which the seller can claim back any value added tax already paid by him or her • • • Main Entry: ↑zero * * * zero rated UK [ˌzɪərəʊ ˈreɪtɪd] US [ˌzɪroʊ… …   Useful english dictionary

  • Zero-rated supply — In economics, zero rated supply refers to items that are not charged a 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… …   Wikipedia

  • zero-rated — UK [ˌzɪərəʊ ˈreɪtɪd] / US [ˌzɪroʊ ˈreɪtəd] adjective business British goods or services that are zero rated do not have the tax called vat added to them …   English dictionary

  • zero-rated — adjective Finance, Brit. denoting goods or services on which VAT is not levied. Derivatives zero rating noun …   English new terms dictionary

  • zero-rating — zero rated ˌzero ˈrated adjective TAX zero rated goods and services are those on which you do not have to pay VAT (= a type of sales tax). In Britain, most food and books are zero rated zero rating noun [uncountable] : • The decision was taken to …   Financial and business terms

  • zero-rate — zero rated UK US adjective TAX ► relating to goods and services on which no sales tax is paid when they are bought: »Donated goods are zero rated for VAT purposes. → Compare STANDARD RATED(Cf. ↑standard rated) zero rate verb [T] ► …   Financial and business terms