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Input VAT on Exports

Input VAT on Exports

October 19, 2020

Exporters of goods and services are hereby notified that effective October 1, 2020 there will be no imposition of Value Added Tax (VAT) on exports.

Sections 18 (1) and (2) of the Value-Added Tax (Amendment) Act of 2020 states:

18. (1) Subject to subsection (2), a supply of goods or services is an exempt supply if it is specified in Schedule II

(2) A supply of goods or services is not an exempt supply if, in the absence of subsection (1), the supply would be charged at the rate of zero per cent under section 17.”

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