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A query was made regarding which IAE headings correspond to the online sale of scrapbooking products, books and baking utensils. The DGT has determined that classification depends on the nature of the products and warns that, if exports are carried out, taxation must be based on wholesale trade headings.
Businesses selling diverse product ranges online must correctly identify their IAE heading based on the specific nature of the goods to ensure correct tax compliance, particularly when engaging in international trade.
The tax team reviews your specific situation.
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