1 17% VAT Sales 17 percent sale 8 17% VAT PA Sales 17 percent sale 9 0% VAT exempt sales 0 percent sale 10 17% Self Invoice 17 percent purchase 2 17% VAT inputs 17 percent purchase 3 16% VAT 16% (PA) 16 percent purchase 4 17% VAT Inputs 2/3 17 percent purchase 5 17% VAT Inputs 1/4 17 percent purchase 6 17% VAT inputs for fixed assets 17 percent purchase 7 0% VAT exempt purchase 0 percent purchase 17 0% VAT Import Line VAT Import Line 100 division purchase 7 0% VAT Zero 0 percent purchase 9 0% VAT Zero 0 percent sale