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Practical Handbook VAT 2021

A) Concept of delivery of goods and provisions of services

The Tax Law defines what is to be understood by the supply of goods and provides a residual concept of supply of services.It also considers certain transactions carried out without consideration to be treated in the same way as supplies of goods or services for consideration.

  1. Deliveries of goods
  2. Operations treated as deliveries of goods
  3. Provision of services
  4. Operations treated as provision of services
  5. Classification of construction work