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  • Value Added Tax (VAT)
  • VAT Returns and tax payment

 What is VAT?

VAT stands for Value Added Tax.  It is a consumption tax charged on taxable goods, services immovable property of any economic activity whenever value is added at each stage of production and at the final stage of sale. VAT is charged on both locally produced goods and services and on imports. Value Added Tax is charged by persons registered for VAT only.

What is the scope of VAT?

The VAT shall be charged on any supply of goods, services and immovable property of any economic activity in Mainland Tanzania where it is a taxable supply made by a taxable person in the course of economic activity carried by him. The importation of taxable supply from any place outside Mainland Tanzania shall be charged VAT and normal Customs Laws and procedures shall apply. All supply consumed or enjoyed outside Mainland Tanzania shall be zero-rated upon proof. VAT is chargeable on the taxable supplies of goods and services. The rates are 18%   for standard rated supplies, and 0%   for exports of goods and services

List of articles in category Value Added Tax (VAT)
Title
How should I register for VAT?
VAT Returns and tax payment
Rate Structure
How does VAT works?
VAT refund
VAT Relief
Payment and Accounting for VAT
Online submission of VAT returns
VAT exemption on projects funded by government or donors
VAT Exemption
Vatable Goods between Mainland and Zanzibar

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