https://www.taxtmi.com/forum/issue?id=106848 VAT applies to the price of goods; freight is taxable if it is included in the sale price. If price and freight are separately agreed and invoiced, freight is not liable to VAT. Whether freight is part of the sale price is to be determined by the contract terms and by which party bears delivery responsibility; seller-borne delivery typically makes freight part of the price, whereas buyer-arranged carriage typically keeps freight separate. en-us Thu, 29 May 2014 15:12:58 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106848 VAT applies to the price of goods; freight is taxable if it is included in the sale price. If price and freight are separately agreed and invoiced, freight is not liable to VAT. Whether freight is part of the sale price is to be determined by the contract terms and by which party bears delivery responsibility; seller-borne delivery typically makes freight part of the price, whereas buyer-arranged carriage typically keeps freight separate. Discussion-Forum VAT / Sales Tax Thu, 29 May 2014 15:12:58 +0530 https://www.taxtmi.com/forum/issue?id=106848