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    <description>Purchases must be reported net of VAT on the DVAT return, with the invoice value entered as the purchase amount and the recoverable input tax shown separately in the adjacent tax-credit field in the same reporting row; taxpayers should verify the correct return column reference against the DVAT form format.</description>
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      <description>Purchases must be reported net of VAT on the DVAT return, with the invoice value entered as the purchase amount and the recoverable input tax shown separately in the adjacent tax-credit field in the same reporting row; taxpayers should verify the correct return column reference against the DVAT form format.</description>
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      <law>VAT / Sales Tax</law>
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