kõik tarbimise vormid tuleb maksustada ühetaoliselt
all forms of consumption must be taxed uniformly, more efficient VAT system reduce the VAT finally paid by the citizens as the market and nature of many of the services have evolved
Käibemaks on neutraalne siis, kui ettevõtjate käibemaksukohustus ja sisendkäibemaksu mahaarvamise õigus on omavahel kooskõlas. Kõrvalekalded käibemaksu neutraalsuse põhimõttest on lubamatud, sest need moonutaksid konkurentsi ning takistaksid kaupade ja teenuste vaab liikumist.
VAT is intended to be "neutral" in that businesses are able to reclaim any VAT that they pay on goods or services. Ultimately, the final consumer should be the only one who is actually taxed. Businesses are given a VAT identification number and have to show the VAT charged to customers on the invoices. It is principle neutrality of value added tax.
