By Statute

This section provides a statute-first navigation path for teams that review VAT obligations from legal text before moving into product workflows.

Each page follows the same structure:

1. What statute says — Practical summary of the legal requirement
2. What platform does — How CoralLedger Comply supports the requirement
3. Customer responsibility — What your team must still do

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This section is a practical product guide, not legal advice. Use it alongside official Department of Inland Revenue materials and your VAT advisor.

Statute Reference Pages

• Registration obligation and threshold
• Tax invoices and credit notes
• Time of supply and period assignment
• Output tax calculation and declaration
• Input tax deduction eligibility
• Partial exemption and apportionment
• Bad debt relief
• Filing and payment deadlines
• Record keeping and retention
• Assessments, interest, and penalties
• Audit and information powers
• Refunds and repayments

Navigate by Topic

Prefer product-first documentation? Use the By Topic section in the sidebar to navigate feature guides such as Transactions, VAT Returns, Compliance, Audit Trail, and Data Operations.