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