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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 take effect as of 1st January 2013 and will replace the goods and services tax (GST) which has been in existence 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. VAT Registered Businesses - June 2018
  2. VAT Exempted Goods
  3. VAT Exempt List Supplies
  4. VAT Guide 2014
  5. VAT Manual 2014
  6. VAT Registration Form
  7. VAT Return
  8. VAT Manual 2013
  9. Value Added Tax (Amendment) Act, 2012 (Act 13 of 2012)
  10. SI 65 of 2012 - Value Added Tax (Amendment of Schedules) Regulations, 2012
  11. SI 62 of 2012 - Value Added Tax Act, 2010 (Commencement) Notice, 2012
  12. Frequently Asked Questions on VAT (English)
  13. Frequently Asked Questions on VAT (Creole)
  14. Value Added Tax (Amendment) Act, 2012 (Act 3 of 2012)
  15. SI 49 of 2011 - Value Added Tax (Amendment of fourth and fifth Schedules) Regulations 2011
  16. Value Addex Tax (VAT) Act 2010 (Act 35 of 2010)
VAT Leaflets
  1. Zero-Rated Supplies under Value Added Tax (VAT)
  2. VAT on Importation
  3. Deferred Payment System for VAT
  4. Can I register for VAT if I am a Non-Resident
  5. What is Value Added Tax (VAT)
  6. Voluntary VAT Registration
  7. Do you need to Register for VAT
  8. Compulsory VAT Registration
2014 VAT Articles
  1. Procedures for Claiming a VAT Refund at the Airport
2013 VAT Articles
  1. Have you registered your business for Value Added Tax (VAT) yet?
  2. VAT For Non-Resident Businesses
  3. Value Added Tax (VAT): How to complete the VAT return?
  4. VAT on Accrual or Payments Received
  5. Valued Added Tax - Identify input VAT claimable as a credit as opposed to non-deductibility
  6. Value Added Tax - How and When a Business can Claim for a Refund?
  7. Value Added Tax (VAT): Filing the VAT Return (Part II)
  8. Taks Valer Azouter (VAT): Konstriksyon Lakaz Rezidansyel e Lakaz Lwe
  9. Value Added Tax (VAT) : Filing the VAT Return
  10. Value Added Tax (VAT): How to Treat Goods Remaining in Stock on 1 January 2013
2012 VAT Articles
  1. Value Added Tax (VAT) become effective on 1st January 2013
  2. How will Value Added Tax (VAT) Work on Importation?
  3. Does a Business Supplying Zero-Rated Supplies Need to Register for VAT?
  4. How does Value Added Tax (VAT) work at the point of sale?
  5. What Passengers need to know about Value Added Tax (VAT) when they travel?
  6. Value Added Tax: The Refund Mechanism
  7. Value Added Tax: Have You Registered Your Business yet?
  8. Value Added Tax - VAT Inclusive / VAT Exclusive Prices
  9. ATTENTION ALL BUSINESSES - VAT Registration
  10. VAT For Non-Resident Businesses
  11. VAT - Time of Supply
  12. Value Added Tax - VAT Inclusive / VAT Exclusive Prices
  13. Value Added Tax (VAT) Documentation
  14. VAT : The Transitional Period
  15. VAT on Importation - The Deferred Payment Facility
  16. VAT on the Retail and Wholesale Industry
  17. Have you voluntarily registered for VAT?
  18. VAT on the Tourism Industry
  19. Have you registered your business for VAT yet?
  20. What are the Benefits of being VAT Registered?
  21. Why is VAT not a Tax on Tax?
  22. How to Complete the VAT Registration form?
  23. Can a VAT registered business deregister for VAT?
  24. VAT to replace GST
  25. Value Added Tax - Registration Procedures for New Businesses
  26. 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?

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Exchange Of Information
Self-Assessment for Business Tax
The Self-Assessment System – Assessing your own tax liabilities
Value Added Tax
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Lodgment of Partnership Business Tax Return
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