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GlossaryGST & Tax

VAT

Also called: Value Added Tax

What is VAT?

VAT, or Value Added Tax, is a consumption tax charged at each stage of the supply chain on the value added at that stage, with credit for tax paid on inputs. India replaced state VAT with GST, but VAT remains the standard model across the Gulf, Europe, the UK and much of Asia.

Why VAT matters

Businesses selling into VAT jurisdictions have to quote, invoice and file under local VAT rules, and the arithmetic of extracting VAT from an inclusive price is the same as with GST.

VAT formula

VAT = Net price × VAT rate ÷ 100

From a VAT-inclusive price, divide by (100 + rate) and multiply by the rate to extract the tax.

How VAT works in practice

Register where local turnover thresholds require it, apply the correct local rate, and keep tax-compliant invoices with the VAT number of both parties. Rates and filing frequencies vary by country.

Frequently asked questions

Not on most goods and services since GST replaced it, though a few items such as fuel and alcohol remain outside GST.

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