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    <title>Vat liability - input of vat</title>
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    <description>A contractor asked whether VAT paid by a subcontractor and evidenced by a VAT payment certificate must be included in the main contractor&#039;s taxable value. The reply, citing judicial authority, states that VAT paid by a subcontractor on part of a contract is to be excluded from the main contractor&#039;s contract value for VAT purposes.</description>
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      <description>A contractor asked whether VAT paid by a subcontractor and evidenced by a VAT payment certificate must be included in the main contractor&#039;s taxable value. The reply, citing judicial authority, states that VAT paid by a subcontractor on part of a contract is to be excluded from the main contractor&#039;s contract value for VAT purposes.</description>
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      <law>VAT / Sales Tax</law>
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