Input & Output Taxes - 1 or 2 Taxes should be created in Ebtax?

Hi,

I am implementing VAT using Ebtax and would like to know what is best practice/correct: Creating a Single Tax and Tax Rates to be used both as Input and Output Taxes or create a separate Tax and Tax Rates for Input Tax and another for Output Tax?

If I create a single Tax to be use as Input and Output tax is there any conflict with the tax accounts associated to the Tax/Tax Rates? Can I setup all the accounts required by AP/AR in a single Tax/Tax Rate?

Thanks,

cv