Value Added Tax (VAT) Registration

Section 12 of the Act requires businesses to register with the VAT Office within 21 days of becoming liable to pay VAT. Any business whose taxable turnover for the month and the last 11 months (or for the month and the next 11 months) exceeds (or is expected to exceed) 4 million vatu is required under the Act to pay VAT.

VAT registration involves the following steps:

Complete the prescribed application form available from the Department of Customs and Inland Revenue’s website.

Submit the completed application form along with a copy of a valid business license, foreign investment approval certificate and certification of incorporation (if a limited company) or business name registration certificate (if a sole proprietorship or partnership) to the VAT Office. In the case of businesses not yet operational, a copy of the business plan must also be provided.
If required, organize a visit from a VAT Office official to the physical site of the business
Receive a letter confirming VAT Registration and identifying the tax identification number (CT Number), date of registration and when the first return is due, along with a VAT Guide and VAT book with 12 blank forms. A fee of 1,000 Vatu is charged for subsequent VAT books.

VAT registration takes 2 to 3 days to complete if a physical site visit is not required.

No fee is charged for registering to pay VAT.

For further information, visit the Department of Customs and Inland Revenue’s website