VAT Advisory

VAT should be managed as part of the accounting process, not assembled near the filing deadline. Sales treatment, Input Tax recovery, credit notes, imports and supporting evidence all affect the Return. Our approach brings those issues into the Finance process before they become filing-day questions.

The service connects VAT reporting with the transactions, records and evidence that create the VAT position.

• VAT Return Preparation. Prepare the Return from relevant accounting information and VAT records, subject to review before submission through the tax portal.
• Input VAT Review. Review material Input Tax claims against applicable recovery rules, Tax Invoice requirements and supporting transaction evidence.
• Output VAT Review. Review sales treatment, credit notes and relevant adjustments so reported Output VAT can be traced to the underlying transactions.
• VAT Advisory. Support transaction-specific questions involving imports, reverse charge, zero-rating, exemptions or other VAT matters where technical review is required.

Strong VAT compliance requires consistent treatment during the Tax Period and reconciliation before the Return is submitted.

• Reconcile to Accounting. Compare Input VAT, Output VAT and relevant control accounts with underlying sales, purchase and transaction records.
• Review Supporting Evidence. Check whether material positions are supported by the documents and information required for the treatment being applied.
• Investigate Exceptions. Review unusual movements, manual adjustments, material credit notes or transactions that do not follow the normal VAT pattern of the business.
• Build Controls Upstream. From 1 October 2026, incorporate applicable supplier and supply verification requirements into procurement, AP and Input VAT processes where Tax Authority Decision No. 13 of 2026 applies.