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VAT
FAQ

Value Added Tax (VAT)

Value added tax (VAT) is a consumption tax levied on the sales of goods and services provided. VAT is levied at the point of entry and charged at the point of sale, except on goods and services exempted in the Value Added Tax Act, 2010.

VAT will be introduced in July 2012 and will replace the goods and services tax (GST) which has been inexistence since 2001. The VAT Act was passed in the National Assembly in December 2010.

We are strongly encouraging taxpayers with any queries on VAT Act to send queries in writing to the Revenue Commissioner and Public Rulings will be published thereafter for clarification.

Download
  1. Value Addex Tax (VAT) Act 2010
  2. Value Added Tax (VAT) Guide
VAT Leaflets
  1. What is Value Added Tax (VAT)
  2. Voluntary VAT Registration
  3. Do you need to Register for VAT
  4. Compulsory VAT Registration
2012 VAT Articles
  1. Why is VAT not a Tax on Tax?
  2. How to Complete the VAT Registration form?
  3. Can a VAT registered business deregister for VAT?
  4. VAT to replace GST
  5. Value Added Tax - Registration Procedures for New Businesses
  6. Is VAT Inflationary?
2011 VAT Articles
  1. VAT Registration Process for Existing Businesses
  2. How does VAT registration work?
  3. Activities which were not subjected to GST but is taxable under VAT Act 2010
  4. VAT: A Neutral Tax
  5. VAT: When Seychelles is the Country of Consumption
  6. The Use of VAT Credit and Debit Notes
  7. Transitional Issues when moving from GST to a VAT system
  8. What you need to know about VAT Invoice
  9. Everything you need to know about a VAT Return
  10. Obligations of a VAT registered Business under the VAT Act 2010
  11. Is VAT Inflationary?
  12. VAT on Importation
  13. VAT on Domestic Consumption
  14. Registration for Value Added Tax (VAT)
  15. Input Tax Credit: Recovering Your VAT
  16. An explanation of a Zero-rated supply under the Value Added Tax
  17. Common Pre-Conceived Ideas on VAT Exemptions
  18. Taxable Supplies and Exempt Supplies
  19. Taxable and Non-Taxable persons in the VAT system
  20. VAT versus GST
  21. What is Value Added Tax (VAT)?
Frequently Asked Questions on VAT
  1. What is VAT?
  2. How does VAT work?
  3. How is VAT collected?
  4. Will VAT replace the GST?
  5. What does a taxable person mean?
  6. Are all businesses (VAT) taxable persons?
  7. What are the benefits to be a VAT registered person for a business?
  8. VAT rates
  9. Will VAT be charged on every good and service sold or purchased?
  10. Zero-rated and exempt supplies, what is the difference?
  11. Is input tax always deductible?
  12. How to determine a VAT inclusive and a VAT exclusive price?

Know more about
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Value Added Tax
The Tax and Customs Agent Board (TACAB)
Lodgment of Partnership Business Tax Return
Certificate of Origin
Taxation e-Service: Lodging your payroll online
Conditions for Importation of Re–Imported Goods
Seizure of Goods By Customs
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Copyright © 2011 Seychelles Revenue Commission | Disclaimer & Waiver | Last Modified Date: 13th February 2012