VAT registration threshold checker for The Gambia
Enter your taxable sales for the tax year to see whether you must register for VAT, may register or cannot register yet.
From D 2,000,000 registration is compulsory. From D 1,000,000 you can choose to register. Below that, the GRA does not let a business register or charge VAT.
How it's calculated
- Taxable sales of D 2,000,000 or more in a tax year: compulsory registration.
- From D 1,000,000 up to that amount: voluntary registration.
- Below D 1,000,000: no registration.
An example
A business with D1.5 million of taxable sales may register voluntarily and would have to register once its sales reach D2 million.
Frequently asked questions
Why register voluntarily?
A VAT-registered business can claim back the input VAT it pays on its own purchases from the GRA.
What must a registered business do?
Keep proper records, display its VAT certificate, issue VAT-inclusive invoices and receipts, quote prices with VAT and file a return every month.
Can I cancel my registration later?
Yes, after two years of registration if your taxable turnover was below D 1,000,000 over the previous 12 months and you filed regularly.
Key terms
- Taxable sales
- Sales of goods and services that are not exempt from VAT, including zero-rated exports.
- Input VAT
- The VAT a business pays on what it buys, which a registered business can recover.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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