Uni 08-01-2014 - Guidance on VAT calculation with ratio to revenue

According to official letter No.17963/BTC-TCT:

1. Ratio (%) to determine the added value to revenue in compliance with ratio (%) is the total amount of sale goods and services invoiced written in invoices (including VAT, surcharges, additional charges flowing to entities)
2. In case, the business establishments selling non-VAT liable goods and services and involving goods and services exports shall not apply to ratio% to revenue.
3. Ratio (%) to determine the added value to revenue is stated in the following activities:

• Distribution, provision of goods: 1%. (wholesale, retail of goods)
• Services, construction, excluded from raw materials: 5% (lodging, asset leasing, telecommunication, brokerage, consulting….)
• Production, transport, services accompanied with goods, construction, including raw materials: 3% (production, processing of products, goods ….)
• Other trading activities: 2% (products, services subject to VAT deduction method with rate of 5%)