How it is calculated
Formula: VAT = (net price + SCT) × VAT rate. SCT is part of the VAT base, so the combined burden exceeds the sum of the two rates.
Legal basis: VAT Law art. 21; Special Consumption Tax Law.
Works from net price to total or back when special consumption tax is included in the VAT base.
Formula: VAT = (net price + SCT) × VAT rate. SCT is part of the VAT base, so the combined burden exceeds the sum of the two rates.
Legal basis: VAT Law art. 21; Special Consumption Tax Law.