Crane Ltd, a Cork-based company, specialises in bathroom fixtures and fittings, including sinks, baths and showers. The company has the following transactions for the 2-month VAT period November/December 2020:

Sales:	€
To Irish business customers (VAT registered)	15,000
To Irish private customers	30,000
To Spanish business customers (VAT registered)	12,000
To German private customers	8,000
To non-EU customers	55,000
Purchases of Good for Resale:
From Irish suppliers (VAT registered)	15,450
From EU suppliers (VAT registered)	13,125
From non-EU suppliers	11,670
Other:
Purchase of delivery van	30,000
Entertaining	1,200
Office stationery	435
Petrol for car	1,100
Repairs to delivery van (13.5%)	1,300

All figures are inclusive of VAT at the standard rate of 23%, except where stated otherwise. The sale to German private customers was the only such sale in the entire year.

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