TaxTMI 
TaxTMI 
Dear Sir,
I am showing freight charges in Invoice. For calculation of Vat shall I include the freight charges or not as per AP VAT Rules ? .pls clarify
Vat on Freight
22 Jan 2014 
6 Replies 
7834 Views Asked by
VAT treatment of freight: include freight in taxable value when seller assumes delivery or title transfers at buyer premises.
Freight charged on an invoice is included in the VAT taxable value when the seller is responsible for delivery or title transfers at the buyer's premises, making freight part of the pre-sale consideration; freight is excluded when the sale is ex works or title transfers at the seller's premises and freight is a post sale expense, even if separately shown. (AI Summary)
Freight charged on an invoice is included in the VAT taxable value when the seller is responsible for delivery or title transfers at the buyer's premises, making freight part of the pre-sale consideration; freight is excluded when the sale is ex works or title transfers at the seller's premises and freight is a post sale expense, even if separately shown. (AI Summary)