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
When do I have to charge VAT (accrual)?
Information on when VAT becomes chargeable
How do I calculate the taxable base?
Find out the concepts form part of it and which do not.
VAT tax rates
Information on tax rates
In which cases do I not have to charge VAT?
Information on non-taxable transactions, exempt transactions and reverse charge transactions
VAT practical manuals
- Practical guide on VAT 2022
- Practical VAT Manual 2022(4924 KB - pdf)
- Practical guide on VAT 2021
- VAT Practical Manual 2021 (PDF version)(1.908 KB - pdf)
- VAT 2020 Practical Manual(4654 KB - pdf)
- VAT Practical Handbook 2019(4540 KB - pdf)
- VAT Practical Manual 2018(4760 KB - pdf)
- VAT Practical Manual 2017(5345 KB - pdf)
- VAT 2016 Practical Manual(4.916 KB - pdf)