188体育

Bulk purchases with a combined purchase price of over 拢500 can be included in global accounting. Any items with an individual purchase value of over 拢500 should be deducted from the total purchase price and excluded from the scheme. The remaining items may then be included in global accounting.

Items valued at over 拢500 can be included in the margin scheme, provided the relevant conditions are met, or they can be sold under the normal VAT rules.