the price, excluding VAT, at which the goods were acquired by the taxable person or, if he made them himself, the cost of their manufacture, including overheads but excluding profit
The net price to the enterprise should be entered, i.e. the cost of products supplied free of charge or the difference between the cost and the price at which the products are sold to staff. Compensatory payments or benefits in kind which are not taken up must also be entered.
