diff --git a/shop/directsaleform.cpp b/shop/directsaleform.cpp
index 5a59da6..c5edab2 100644
--- a/shop/directsaleform.cpp
+++ b/shop/directsaleform.cpp
@@ -1,12 +1,13 @@
 #include "directsaleform.h"
 #include "ui_directsaleform.h"
 
-DirectSaleForm::DirectSaleForm(QWidget *parent) :
+DirectSaleForm::DirectSaleForm(QWidget *parent, Enums::VatType defaultVat) :
     QDialog(parent),
     ui(new Ui::DirectSaleForm)
 {
     ui->setupUi(this);
     m_shopItem = QSharedPointer<DirectSaleItem>(new DirectSaleItem);
+    m_shopItem->setVatType(defaultVat);
 
     m_binder.setData(m_shopItem.data());
     m_binder.registerBinding(ui->name);
diff --git a/shop/directsaleform.h b/shop/directsaleform.h
index 4c797ef..9d32ce3 100644
--- a/shop/directsaleform.h
+++ b/shop/directsaleform.h
@@ -18,7 +18,7 @@ class DirectSaleForm : public QDialog
     Q_OBJECT
 
 public:
-    explicit DirectSaleForm(QWidget *parent = 0);
+    explicit DirectSaleForm(QWidget *parent = nullptr, Enums::VatType defaultVat = Enums::NONE);
     ~DirectSaleForm();
 
     QSharedPointer<IShopItem> shopItem() const;
diff --git a/shop/settings/shopsettings.cpp b/shop/settings/shopsettings.cpp
index ba42f1b..33ff15f 100644
--- a/shop/settings/shopsettings.cpp
+++ b/shop/settings/shopsettings.cpp
@@ -17,6 +17,8 @@ ShopSettings::ShopSettings(QObject *parent) : QObject(parent)
     m_rounding = Enums::R_NONE;
     m_decimalPlaces = 0;
 
+    m_defaultVat = Enums::NONE;
+
     m_doublePrint = false;
 }
 
@@ -219,3 +221,13 @@ void ShopSettings::setDoublePrintItem(const QString &doublePrintItem)
 {
     m_doublePrintItem = doublePrintItem;
 }
+
+Enums::VatType ShopSettings::defaultVat() const
+{
+    return m_defaultVat;
+}
+
+void ShopSettings::setDefaultVat(const Enums::VatType &defaultVat)
+{
+    m_defaultVat = defaultVat;
+}
diff --git a/shop/settings/shopsettings.h b/shop/settings/shopsettings.h
index b7b8b11..f0dfc70 100644
--- a/shop/settings/shopsettings.h
+++ b/shop/settings/shopsettings.h
@@ -30,6 +30,8 @@ class ShopSettings : public QObject
     Q_PROPERTY(int decimalPlaces READ decimalPlaces WRITE setDecimalPlaces)
     Q_PROPERTY(QString roundingItem READ roundingItem WRITE setRoundingItem)
 
+    Q_PROPERTY(Enums::VatType defaultVat READ defaultVat WRITE setDefaultVat)
+
     Q_OBJECT
 public:
 
@@ -100,6 +102,9 @@ public:
     QString doublePrintItem() const;
     void setDoublePrintItem(const QString &doublePrintItem);
 
+    Enums::VatType defaultVat() const;
+    void setDefaultVat(const Enums::VatType &defaultVat);
+
 private:
     QString m_output;
     CODEPAGE m_codepage;
@@ -125,6 +130,8 @@ private:
     Enums::Rounding m_rounding;
     int m_decimalPlaces;
     QString m_roundingItem;
+
+    Enums::VatType m_defaultVat;
 };
 
 typedef QSharedPointer<ShopSettings> ShopSettingsPtr;
diff --git a/shop/settings/shopsettingsform.cpp b/shop/settings/shopsettingsform.cpp
index 21b3d2f..9198727 100644
--- a/shop/settings/shopsettingsform.cpp
+++ b/shop/settings/shopsettingsform.cpp
@@ -48,6 +48,14 @@ ShopSettingsForm::ShopSettingsForm(QWidget *parent) :
     registerBinding(ui->doublePrint);
     registerBinding(ui->doublePrintItem);
 
+    QList<ComboData> listVatTypes;
+    listVatTypes
+            << ComboData(Enums::NONE, tr("None"))
+            << ComboData(Enums::HIGH, tr("High"))
+            << ComboData(Enums::FIRST_LOWER, tr("First lower"))
+            << ComboData(Enums::SECOND_LOWER, tr("Second lower"));
+    registerBinding(ui->defaultVat, listVatTypes);
+
     m_itemModel = new AutoTableModel<ShopItem>();
 }
 
@@ -70,7 +78,7 @@ void ShopSettingsForm::drawButtons()
             btn->setObjectName(QString::number(i) + "_" + QString::number(j));
             btn->setAcceptDrops(true);
 
-            if (m_btnMap[btn->objectName()] != NULL)
+            if (m_btnMap[btn->objectName()] != nullptr)
             {
                 btn->setText(m_btnMap[btn->objectName()]->shortName());
             }
diff --git a/shop/settings/shopsettingsform.ui b/shop/settings/shopsettingsform.ui
index fde28d8..0a7d9b3 100644
--- a/shop/settings/shopsettingsform.ui
+++ b/shop/settings/shopsettingsform.ui
@@ -317,6 +317,16 @@
           <item row="2" column="1">
            <widget class="QLineEdit" name="roundingItem"/>
           </item>
+          <item row="3" column="0">
+           <widget class="QLabel" name="label_16">
+            <property name="text">
+             <string>Default VAT type</string>
+            </property>
+           </widget>
+          </item>
+          <item row="3" column="1">
+           <widget class="QComboBox" name="defaultVat"/>
+          </item>
          </layout>
         </widget>
        </item>
diff --git a/shop/shopform.cpp b/shop/shopform.cpp
index 5479131..9d7b06c 100644
--- a/shop/shopform.cpp
+++ b/shop/shopform.cpp
@@ -190,17 +190,17 @@ void ShopForm::loadButtons()
             btn->setSizePolicy(QSizePolicy::Expanding, QSizePolicy::Fixed);
             ((QGridLayout*)ui->favorites->layout())->addWidget(btn, i + 1, j);
 
-            if (btnMap[btnName] != NULL)
+            if (btnMap[btnName] != nullptr)
             {
                 btn->setText(btnMap[btnName]->shortName());
                 connect(btn, &FavButton::clicked, [this, btnMap, btn](bool){
                     FavoritItemPtr item = btnMap[btn->objectName()];
 
                     IPlugin *plugin = Context::instance().plugin(item->pluginId());
-                    IService *service = (plugin != NULL ? plugin->service<IService>() : NULL);
+                    IService *service = (plugin != nullptr ? plugin->service<IService>() : nullptr);
                     ISellableService *selSrv = dynamic_cast<ISellableService*>(service);
 
-                    if (selSrv != NULL)
+                    if (selSrv != nullptr)
                     {
                         addItem(selSrv->shopItem(item->refId()), 1);
                     }
@@ -236,7 +236,10 @@ void ShopForm::setEetStatusText(const QString &statusText)
 
 void ShopForm::on_directSale_clicked()
 {
-    DirectSaleForm *form = new DirectSaleForm(this);
+    SettingsService srv("SHOP");
+    ShopSettingsPtr settings = srv.loadSettings<ShopSettings>();
+
+    DirectSaleForm *form = new DirectSaleForm(this, settings->defaultVat());
     form->setAttribute(Qt::WA_DeleteOnClose);
 
     connect(form, &QDialog::accepted, [this, form](){
@@ -316,7 +319,7 @@ void ShopForm::on_loadButton_clicked()
 void ShopForm::onCountChanged(int oldCount/* = 0*/)
 {
     VoucherItem *item = qobject_cast<VoucherItem*>(sender());
-    if (item != NULL && item->count() == 0)
+    if (item != nullptr && item->count() == 0)
     {
         for (int i = 0; i < m_voucher->items().count(); i++)
         {
@@ -346,7 +349,7 @@ void ShopForm::onCountChanged(int oldCount/* = 0*/)
         srv.updateVoucher(m_voucher);
     }
 
-    if (item != NULL)
+    if (item != nullptr)
     {
         int countAdded = item->count() - oldCount;
         srv.updateRelatedItem(item, countAdded);
@@ -437,7 +440,7 @@ void ShopForm::addItem(QSharedPointer<IShopItem> item, int count)
     }
 
     IPlugin *plugin = Context::instance().plugin(item->pluginId());
-    IService *service = (plugin != NULL ? plugin->service<IService>() : NULL);
+    IService *service = (plugin != nullptr ? plugin->service<IService>() : nullptr);
     ISellableService *selSrv = dynamic_cast<ISellableService*>(service);
 
     auto addFunc = [this](QSharedPointer<IShopItem> shopItem, int itemCount){
@@ -448,7 +451,7 @@ void ShopForm::addItem(QSharedPointer<IShopItem> item, int count)
         onCountChanged();
     };
 
-    if (selSrv != NULL && selSrv->seller() != NULL)
+    if (selSrv != nullptr && selSrv->seller() != nullptr)
     {
         ISeller *seller = selSrv->seller();