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Business Glossary
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| Value Added Tax | An indirect sales tax paid on products and services at each stage of production or distribution. |
| VAT | See 'Value Added Tax' |
| VBS | See 'Vehicle Booking System' |
| VED | See 'Vehicle Excise Duty' |
| Vehicle and Operator Services Agency | An enforcement agency to ensure that vehicle operators and drivers comply with road traffic legislation in the UK. Abbreviated: VOSA. |
| Vehicle Booking System | A method of scheduling the arrival of container vehicles at a port. Abbrieviated: VBS. |
| Vehicle Excise Duty | Annual duty paid on operating a licenced HGV and based on revenue weight (Gross weight). Abbreviated: VED. |
| VOSA | See 'Vehicle and Operator Services Agency' |
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