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Seychelles Zero Rates Sea Freight Services

The Seychelles Revenue Commission has announced that a zero rate of value-added tax now applies to the transportation of cargo by sea to inner islands.

The final price charged to consumers will therefore not include VAT, but suppliers will be entitled to input tax credits.

The SRC said businesses falling under this category are still required to lodge their VAT returns to declare the zero rated value of their services and to claim input tax credits.


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