The inclusion of value-added tax (VAT) in the prices for services, products, and consultancy work depends on the location of the business and the customer. In some countries, VAT is required to be included in the advertised price of goods and services, while in others it is added at the point of sale.

In countries where VAT is required to be included in the advertised price, businesses must include the tax in the price they quote to customers. For example, if a business charges £100 for a product and the VAT rate is 20%, the advertised price would be £100 + (£100 x 20%) = £120. This means that the customer would pay the full £120 at the time of purchase, and the business would be responsible for remitting the VAT portion (£20 in this example) to the relevant tax authority.

On the other hand, in countries where VAT is not required to be included in the advertised price, businesses may choose to quote prices excluding VAT. In this case, the VAT would be added to the price at the point of sale. For example, if a business quotes a price of £100 for a product but the VAT rate is 20%, the final price the customer pays would be £100 + (£100 x 20%) = £120.

It is important for businesses to accurately report and remit VAT to the relevant tax authority, as failure to do so can result in penalties and fines. Customers should be aware of the VAT rules in their country and ask for clarification if they are unsure whether VAT is included in the price of a product or service.