Are zero-rated and exempt supplies the same?

No. Zero-rated supplies are taxable and may retain input-tax deduction; exempt supplies are outside VAT and do not carry that deduction right. Exact current Schedule evidence is required.

What are the Seychelles VAT registration thresholds?

The Fourth Schedule sets SCR 2,000,000 for compulsory registration and SCR 100,000 for voluntary eligibility, subject to the Act and SRC review.

Does this tool send amounts online?

No. Calculations and PDF generation stay in the browser.

Seychelles VAT calculator & invoice

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-07-23

Seychelles - high risk - AfroTools primary-source, engine, API and browser audit

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The calculator adds or extracts 15% standard VAT and rounds to SCR 0.01. A zero-rated result requires an exact current Second Schedule item and evidence; an exempt result separately requires an exact current First Schedule item and evidence. Registration screening compares past and expected taxable supplies with the SCR 2,000,000 compulsory and SCR 100,000 voluntary thresholds without asserting automatic approval.

Known limitations

Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
Only 15% standard VAT and exact-evidence First or Second Schedule treatments are modeled.
The registration screen does not decide application timing, approval, cancellation, filing frequency or Commissioner discretion.
Input-tax deduction, refunds, invoice compliance, imports and other special regimes are not calculated.
Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 10,000 SCR at the standard rate.
Expected: VAT is 1,500 SCR and gross total is 11,500 SCR.
Why: Confirms the current standard-rate path.

Input: A zero-rated or exempt treatment without the exact current Schedule evidence.
Expected: Calculation is blocked and no special-treatment result is shown.
Why: Prevents blanket zero-rating or exemption claims.

Input: Past or expected twelve-month taxable supplies of 2,000,000 SCR.
Expected: The compulsory threshold is marked as met, with an instruction to confirm timing and apply to SRC.
Why: Checks the Fourth Schedule compulsory threshold without asserting automatic registration.

Change history

2026-07-23: Rebuilt English, French and Swahili routes on one evidence-gated SCR engine; separated zero-rated and exempt treatments, added threshold screening, API parity, invoice mode and local PDF.
2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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