List of main apportionment methods (most proportional to least proportional):

Businesses can choose any apportionment method that suits their individual circumstances providing the method chosen produces a fair and reasonable result.

The apportionment method is to grant 1 seat to each territory, and allocate 279 other seats according to population among the 10 provinces.

VAT Notice 700 The VAT Guide gives details on acceptable apportionment methods.

Note: if you can calculate a market value for some in-house supplies and not others you may have to use a mixture of the apportionment methods.

Fair majority voting is a biproportional apportionment method with single-member regions called "districts", so each district has exactly one representative.

The most common apportionment methods are output values and number of transactions, although some of the others can work in some circumstances.

You must specify how, within a direct calculation or apportionment method, you will deal with the following adjustments:

The Member States themselves choose the appropriate ratio of compulsory scheme to supplementary schemes, between an apportionment method and capitalisation, between contributions and payments or between social security or index-linked prosperity.

Standard retail schemes enable you to calculate your VAT due using point of sale, direct calculation or apportionment methods.