The purchaser price is the amount paid by the purchaser, excluding any VAT or similar tax deductible by the purchaser, in order to take delivery of a unit of a good or service at the time and place required by the purchaser. The purchaser price of goods includes any transport charges paid separately by the purchaser to take delivery at the required time and place.
Related concepts
Source
- The 2008 SNA, European Commission, IMF, OECD, UN, World Bank, 2009, Chapter VI: The production account, point 6.64