| 1 | Standard Rated Sales (15%) | 150,000.00 | 0.00 | 22,500.00 |
| 2 | Sales to Registered Citizens (Zero Rated) | 0.00 | 0.00 | 0.00 |
| 3 | Zero Rated Domestic Sales | 10,000.00 | 0.00 | 0.00 |
| 4 | Exports | 5,000.00 | 0.00 | 0.00 |
| 5 | Exempt Sales | 0.00 | 0.00 | 0.00 |
| 6 | Total Output VAT | 165,000.00 | 0.00 | 22,500.00 |
|
| 7 | Standard Rated Domestic Purchases (15%) | 80,000.00 | 0.00 | 12,000.00 |
| 8 | Imports subject to VAT paid at customs | 20,000.00 | 0.00 | 3,000.00 |
| 9 | Imports subject to VAT accounted for through reverse charge mechanism | 0.00 | 0.00 | 0.00 |
| 10 | Zero Rated Purchases | 5,000.00 | 0.00 | 0.00 |
| 11 | Exempt Purchases | 0.00 | 0.00 | 0.00 |
| 12 | Total Input VAT | 105,000.00 | 0.00 | 15,000.00 |
|
| NET VAT DUE (Box 6 - Box 12): |
7,500.00 |