๐๏ธ By Statute
Statute-first VAT reference pages mapped to CoralLedger Comply workflows
๐๏ธ Registration Obligation and Threshold
VAT registration threshold obligations and how CoralLedger Comply supports setup
๐๏ธ Tax Invoices and Credit Notes
Statutory invoice evidence requirements and credit note adjustments
๐๏ธ Time of Supply and Period Assignment
How transaction date controls VAT treatment and return period placement
๐๏ธ Output Tax Calculation and Declaration
Output VAT computation duties and return declaration workflow
๐๏ธ Input Tax Deduction Eligibility
Conditions for input VAT recovery and evidence requirements
๐๏ธ Partial Exemption and Apportionment
Statutory apportionment requirements for mixed taxable and exempt supplies
๐๏ธ Bad Debt Relief
Relief for VAT previously remitted on qualifying unpaid debts
๐๏ธ Filing and Payment Deadlines
Return filing deadlines, payment timing, and late-risk controls
๐๏ธ Record Keeping and Retention
VAT record retention obligations and platform enforcement controls
๐๏ธ Assessments, Interest, and Penalties
Exposure from inaccurate or late VAT compliance and control expectations
๐๏ธ Audit and Information Powers
Statutory audit rights and operational response through CoralLedger controls
๐๏ธ Refunds and Repayments
Refund eligibility, carry-forward treatment, and repayment obligations