For example, in the trade of second-hand goods, such as car dealerships, and for travel agents, there may be sales subject to marginal taxation. If the company applies the marginal taxation procedure in its operations, the company may notify the State Treasury of all its turnover data for the comparison period and the support period using the application form. In such a case, the company will use the application form to indicate both its sales subject to VAT and its sales subject to marginal taxation.