Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.

贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。

youdao

A any amount payable under a Finance Document by an Obligor is exclusive of any value added tax or any other tax of a similar nature which might be chargeable in connection with that amount.

a在财务文件下经手债务人的任何应支付的金额不包括任何与此金额相关的可能应予征收的增值税或任何其他的具有相似性质的税款。

youdao

Value-added tax will be payable on flights to other European Union countries.

ECONOMIST: German business