VAT Refund Eligibility

S.85–88 VAT Act Cap 148 R.E.2023 — determine if you qualify for an immediate VAT refund or must carry forward.

Immediate refund (S.86) is available if: 50%+ of turnover is zero-rated, OR 50%+ of input tax relates to zero-rated supplies, OR negative net amount has persisted for 6+ consecutive periods.

% of Turnover from Zero-Rated Supplies

Exports, zero-rated supplies as a % of your total taxable turnover

% of Input Tax Relating to Zero-Rated Supplies

Negative Net VAT Amount (TZS) — Input Tax Exceeds Output Tax

Consecutive Tax Periods with Negative Net Amount

How many consecutive monthly periods has your VAT account been negative?