Tax topic
Other topics: national taxes, customs and excise
Types of national taxes and the activities they may affect, basics of imports and exports, customs documentation, excise duty and the products it covers. Not every national tax applies to every business.
Key issues
- Types of national taxes
- Entities and activities affected
- Imports and exports
- Customs documentation
- Excise duty and the products it covers
- Responsible institutions
Frequently asked questions
Short answers to the questions businesses ask us most often on this topic. Treatment can differ for each business. For your case, write to us.
Taxes set by national law on certain products or activities, for example on fuel, used vehicles or some other products. Not every business is affected, so it should be checked against the activity.
It depends on the tax: some are administered by Customs, others by the tax administration or other institutions the law designates.
The customs declaration, the supplier's commercial invoice, transport documents, a certificate of origin where required, and licences or permits for goods that need them.
The price of the goods, transport and insurance, customs duties, excise where it applies, import VAT and the customs agent's fees.
Excise is a tax on certain products, such as alcoholic drinks, tobacco and energy products. Producers, importers and traders of these products should check it.
The customs declaration sets the cost of the imported goods and the import VAT that can be deducted. It is recorded in the accounts and the purchase ledger, together with the supplier's invoice.
Related articles
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Questions about your business's tax obligations?
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