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An entity requested clarification on the tax rate applicable to the sale of complete sticker collections bundled with their albums. The DGT has determined that the supply of the stickers constitutes the principal supply, while the album is considered ancillary; therefore, the entire sale is subject to the standard VAT rate.
Question posed: Tax rate applicable to the sale of the described products.
The delivery of stickers constitutes the principal supply, as they are the collectible items and their value is significantly higher than that of the album. The album is considered an ancillary supply that shares the tax treatment of the principal supply. Therefore, when sold at a single price, the entire transaction is taxed at the general rate of 21 percent.
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