VAT 411 - Guide for Entertainment/Accommodation & Catering
This guide is a general guide concerning the application of the Value-Added Tax (VAT) law
regarding supplies of goods or services which fall into the category of “entertainment” and
serves as a supplement to the VAT 404 – Guide for Vendors which deals with the general
operation of VAT. Although fairly comprehensive, the guide does not deal with all the legal
detail associated with VAT and is not intended for legal reference. Technical and legal
terminology has also been avoided wherever possible.