Legal - VAT

Completed VAT GUIDES

General VAT Guides
Industry Specific Guides
VAT Act
Name Version Update
pdf icon VALUE ADDED TAX ACT, 2014 September 19, 2014
VAT Amendments
VAT Regulations
Name Version Update
pdf icon VALUE ADDED TAX REGULATIONS May 29, 2019
pdf icon VALUE ADDED TAX REGULATIONS May 30, 2018
pdf icon VALUE ADDED TAX REGULATIONS December 1, 2014
VAT Rules
Name Version
pdf icon VALUE ADDED TAX (SUPPLY OF REAL PROPERTY) (GENERAL) RULES, 2023  2023-3-17
pdf icon VALUE ADDED TAX (WITHHOLDING AGENTS) RULES, 2022  2022-7-29
pdf icon VALUE ADDED TAX (CHARITABLE AND NONPROFIT) RULES, 2021  2021-4-23
pdf icon Gazetted VAT Rules 2019 Supply of Real Property  2019-11-13
pdf icon Defining Continuous Journey for International Travel  2018-9-06
pdf icon Flat Rate Accounting Scheme  2018-9-06
pdf icon Transitional Construction Contract  2018-9-06
pdf icon Transitional Hotel Booking  2018-9-06
pdf icon Gazetted VAT Rules    2015-9-29
pdf icon VAT Rule on Refund of VAT on Consumables Purchased at Designated Ports and Airports 2017-002
pdf icon VAT Rule on VAT Free Shopping 2017-001
pdf icon Transitional Hotel Booking made in 2014 2014-001
pdf icon Charities 2015-002
pdf icon Group Registration 2015-004
pdf icon Deferral of Import VAT 2015-005
pdf icon Requirement of Security 2015-006
pdf icon New Business Input Tax Credit 2015-007
pdf icon Public Entertainment***Amended Mar 13*** 2015-008
pdf icon Content of Invoices and Receipts 2015-010
pdf icon Flat Rate Accounting Schemes and Requirement 2015-012
pdf icon Menu Pricing for Dine-In Establishments 2015-013
pdf icon The treatment of Input Tax Credits on Insurance Services 2015-014
pdf icon Defining Continuous Journey for International Transport 2015-015
pdf icon Apportionment Formula for Financial Institutions 2015-017
pdf icon Debit and Credit Notes 2015-018
pdf icon Additional Time for the issuance of valid VAT Invoice and VAT Sales Receipts Financial Institutions 2015-019
pdf icon Fair Market Value for Employees of Financial Institutions 2015-020
pdf icon Treatment of Mandatory Gratuities 2015-022
pdf icon Condominium and Homeowner Associations 2015-024
pdf icon Passenger Vehicles 2015-011
Advanced Ruling
Name Version Update
pdf icon Zero Rating of Professional Services October 31, 2023

VAT Guidance Updates

The Ministry of Finance and the VAT Department continue to incorporate private sector feedback into revision of the VAT guidance notes.  The notes foreshadow the administrative framework for the VAT to ensure that the private sector receives ongoing clarity about the VAT framework. Updates to sector specific guidance notes and the general VAT Guide will do this.

VAT Guidance Updates
Document Name Version Update
pdf icon Version 1 of Updates
pdf icon Version 2 of Updates