Forum Categories › GENERAL VAT DISCUSSIONS › VAT on samples of a new product › Reply To: VAT on samples of a new product
11 November 2018 at 01:34
#55920
vatconsultant
Member
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).