Topic: VAT on samples of a new product

i asked this question before and no one answered. Should i charge VAT on samples of a new product?

Re: VAT on samples of a new product

There is no output tax on "real" samples (see EMI Case). If samples are given in exchange for a return then its not really samples.

Samples for advertising exchange can be taken to be barter trade – Naturally Yours Cosmetics ---- barter trade and gifts based on what would pay for identical goods, which is the manufacturing cost, not the wholesale price (though maybe subjective).