With value added tax shall be levied:

1. any delivery of good or service against payment;

2. any inter-community acquisition against payment with a place of performance on the

territory of the state, carried out by a person, registered under this law or by a person, for whom an

obligation for registration has occurred;

3. any inter-community acquisition of new vehicles against payment with a place of

performance on the territory of the state;

4. any inter-community acquisition of excise goods against payment with a place of

performance on the territory of the state, when the recipient is a tax liable person or a tax non-liable

legal person, who has not been registered under this law;

5. the import of goods.