Siis kui maksukohustuslane võimaldab kliendil enda kaudu tasuda tema poolt osutatava teenusega seotud riigilõivu või notaritasu, mille maksab siis ise edasi. Selline vahendatud makse tuleb raamatupidamises kajastada vahekontol. Sest sisuliselt tegutseb maksukohustuslane vahendajana ilma vahendustasuta.
Taxable value does not include the amounts received from the purchaser of goods or the recipient of services as repayment for expenses incurred on behalf of and on the account of them, which are reflected in the interim account in accounting. It is payment via an intermediary. Proof of the actual amount of the expenditure must be furnished. A taxable person may not deduct input value added tax included in the expenses paid out in the name of and on the account of the purchaser of goods or the recipient of services.
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