How do I calculate the VAT charged to my customers?
Information on accrual, tax base, rates and cases of non-chargeability (non-taxable, exempt and reverse charge).
Virtual Assistance Tools VAT
Information
In which cases do I not have to charge VAT?
Information on non-taxable transactions, exempt transactions and reverse charge transactions
VAT tax rates
Information on tax rates
How do I calculate the taxable base?
Find out the concepts form part of it and which do not.
When do I have to charge VAT (accrual)?
Information on when VAT becomes chargeable
VAT practical manuals
- Practical manual VAT 2024
- Practical manual VAT 2024 (2062 KB - pdf )
- VAT practical manual 2023
- Practical manual VAT 2023 (5294 KB - pdf )
- Practical guide on VAT 2022
- Practical manual VAT 2022 (4924 KB - pdf )
- Practical guide on VAT 2021
- Practical manual VAT 2021 (1908 KB - pdf )
- VAT 2020 practical manual (4654 KB - pdf )
- Practical manual VAT 2019 (4540 KB - pdf )
- Practical manual VAT 2018 (4760 KB - pdf )
- Practical manual VAT 2017 (5345 KB - pdf )
- Practical manual VAT 2016 (4,916 KB - pdf )