Article 26 - Apportionment of Single Consideration

For the purposes of Clause (4) of Article 34 and Article 47 of the Decree-Law, if the consideration payable to the taxable person relates to a supply of goods or services and matters other than the supply of goods or services, or to two different supplies of goods or services, the taxable person shall specify the portion of the consideration that represents the market value of each part of the supply in accordance with the provisions of Article 25 of this Resolution.