{
  "$comment": "Machine-readable companion to https://valem.run/calculators/nigeria/vat. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/nigeria/vat",
  "dataUrl": "https://valem.run/calculators/nigeria/vat.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Nigeria VAT model by Valem (https://valem.run/calculators/nigeria/vat), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/nigeria/vat/verify",
  "country": "nigeria",
  "countryName": "Nigeria",
  "formula": "vat",
  "formulaName": "VAT",
  "localName": null,
  "localLang": null,
  "englishName": "VAT",
  "title": "VAT calculator Nigeria 2026 — add or remove 7.5% VAT",
  "answer": "Nigeria charges VAT at 7.5% of the value of taxable goods and services; basic food, medicines, education and exports are zero-rated, land and financial instruments are exempt, and a small business — turnover of ₦100 million or less and fixed assets of at most ₦250 million, not providing professional services — neither registers for nor charges VAT.",
  "lang": "en",
  "currency": "NGN",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 9 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 9,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-11-01"
  },
  "sources": [
    {
      "label": "Nigeria Tax Act 2025 (Act No. 7, in force 1 Jan 2026) ss.147, 185, 186: 7.5%, exempt, 0%",
      "url": "https://nass.gov.ng/documents/download/11249",
      "checked": "2026-11-01"
    },
    {
      "label": "Nigeria Tax Administration Act 2025 ss.22(4)-(5), 147: small business ₦100m / ₦250m",
      "url": "https://nass.gov.ng/documents/download/11250",
      "checked": "2026-11-01"
    }
  ],
  "terminalOutput": "mustRegister",
  "headlineOutput": "vatAmount",
  "inputs": [
    {
      "name": "amount",
      "type": "number",
      "label": "Amount (₦)",
      "minimum": 0
    },
    {
      "name": "direction",
      "type": "string",
      "label": "This amount is",
      "enum": [
        "add",
        "remove"
      ]
    },
    {
      "name": "category",
      "type": "string",
      "label": "What is being supplied",
      "enum": [
        "standard",
        "zeroRated",
        "exempt"
      ]
    },
    {
      "name": "reverseCharge",
      "type": "boolean",
      "label": "Your business bought from a non-resident that did not charge VAT (s.150(2))"
    },
    {
      "name": "annualTurnover",
      "type": "number",
      "label": "Your annual turnover (₦)",
      "minimum": 0
    },
    {
      "name": "fixedAssets",
      "type": "number",
      "label": "Your total fixed assets (₦)",
      "minimum": 0
    },
    {
      "name": "professionalServices",
      "type": "boolean",
      "label": "The business provides professional services"
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "formula": "category = 'standard' ? $const.vatRate : $const.zeroRate"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "formula": "reverseCharge ? 0 : rate"
    },
    {
      "name": "netAmount",
      "type": "number",
      "label": "Value excluding VAT",
      "format": "currency",
      "formula": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
    },
    {
      "name": "vatAmount",
      "type": "number",
      "label": "VAT charged",
      "format": "currency",
      "formula": "$round(netAmount * effectiveRate, 2)"
    },
    {
      "name": "selfAccountedVat",
      "type": "number",
      "label": "VAT you self-account and remit (s.150(2))",
      "format": "currency",
      "formula": "reverseCharge ? $round(netAmount * rate, 2) : 0"
    },
    {
      "name": "grossAmount",
      "type": "number",
      "label": "Gross",
      "format": "currency",
      "formula": "$round(netAmount + vatAmount, 2)"
    },
    {
      "name": "mustRegister",
      "type": "boolean",
      "label": "Must register, charge VAT and file monthly",
      "formula": "$n(annualTurnover) > $const.smallBusinessTurnover or $n(fixedAssets) > $const.smallBusinessFixedAssets or professionalServices"
    }
  ],
  "testCases": [
    {
      "description": "V1 ₦100,000 of taxable goods: 7.5% = ₦7,500",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 0,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "vatAmount": 7500,
        "grossAmount": 107500,
        "effectiveRate": 0.075
      }
    },
    {
      "description": "V2 ₦107,500 including VAT back to ₦100,000",
      "given": {
        "amount": 107500,
        "direction": "remove",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 0,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "netAmount": 100000,
        "vatAmount": 7500
      }
    },
    {
      "description": "V3 zero-rated basic food: 0%",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "zeroRated",
        "reverseCharge": false,
        "annualTurnover": 0,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "rate": 0,
        "vatAmount": 0,
        "grossAmount": 100000
      }
    },
    {
      "description": "V4 an exempt supply of land carries no VAT",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "exempt",
        "reverseCharge": false,
        "annualTurnover": 0,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "vatAmount": 0,
        "grossAmount": 100000
      }
    },
    {
      "description": "V5 ₦200,000 of services from a non-resident: the buyer self-accounts ₦15,000",
      "given": {
        "amount": 200000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": true,
        "annualTurnover": 0,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "vatAmount": 0,
        "selfAccountedVat": 15000,
        "grossAmount": 200000
      }
    },
    {
      "description": "V6 turnover of exactly ₦100 million is still a small business",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 100000000,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "mustRegister": false
      }
    },
    {
      "description": "V7 ₦1 above ₦100 million must register",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 100000001,
        "fixedAssets": 0,
        "professionalServices": false
      },
      "expect": {
        "mustRegister": true
      }
    },
    {
      "description": "V8 professional services are never a small business",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 5000000,
        "fixedAssets": 0,
        "professionalServices": true
      },
      "expect": {
        "mustRegister": true
      }
    },
    {
      "description": "V9 fixed assets above ₦250 million must register",
      "given": {
        "amount": 100000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 5000000,
        "fixedAssets": 250000001,
        "professionalServices": false
      },
      "expect": {
        "mustRegister": true
      }
    }
  ],
  "spec": {
    "id": "vat-nigeria",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "amount": {
          "type": "number",
          "minimum": 0
        },
        "direction": {
          "type": "string",
          "enum": [
            "add",
            "remove"
          ]
        },
        "category": {
          "type": "string",
          "enum": [
            "standard",
            "zeroRated",
            "exempt"
          ]
        },
        "reverseCharge": {
          "type": "boolean"
        },
        "annualTurnover": {
          "type": "number",
          "minimum": 0
        },
        "fixedAssets": {
          "type": "number",
          "minimum": 0
        },
        "professionalServices": {
          "type": "boolean"
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        },
        "netAmount": {
          "type": "number",
          "readOnly": true
        },
        "vatAmount": {
          "type": "number",
          "readOnly": true
        },
        "selfAccountedVat": {
          "type": "number",
          "readOnly": true
        },
        "grossAmount": {
          "type": "number",
          "readOnly": true
        },
        "mustRegister": {
          "type": "boolean",
          "readOnly": true
        }
      }
    },
    "constants": {
      "vatRate": 0.075,
      "zeroRate": 0,
      "smallBusinessTurnover": 100000000,
      "smallBusinessFixedAssets": 250000000
    },
    "library": {
      "layers": [
        {
          "id": "statutory",
          "define": "(\n  /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n     DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n     assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n     Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n     between models — is still proposed, gated on the model-references design (see\n     ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n     which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n     TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n       1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n          through a bare field name, not through `$`, not through `$$`. Everything these helpers\n          need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n          couple a shared helper to one spec's constant names.)\n       2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n          reference implementation THROWS (\"Argument 1 of function sum must be an array of\n          numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n          partial total, and the null-yielding form is the dangerous one because it is silent. So\n          callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n          in both engines — measured, not assumed: see helpers.test.ts.\n\n       3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n          every caller of $amortize, which is the one helper here returning an object:\n\n              $amortize(p, r, n, 0).months            -> empty in Java, 360 in JS.  WRONG\n              ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both.               RIGHT\n\n          Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n          this is invisible until the page is served by the real engine, and it fails as a blank\n          field rather than an error. Measured with a probe, not inferred — the field simply does\n          not appear. */\n\n  /* Number coercion with an explicit zero default. The guard against trap 2. */\n  $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n  /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n     these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n     can shift the day, which silently moves a service anniversary across a band boundary. */\n  $isoY := function($d) { $number($substring($d, 0, 4)) };\n  $isoM := function($d) { $number($substring($d, 5, 2)) };\n  $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n  /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n     when the month-and-day has arrived, which is what \"completed years of service\" means in every\n     severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n     the wrong direction roughly one year in four. */\n  $yearsBetween := function($from, $to) { (\n    $y := $isoY($to) - $isoY($from);\n    $beforeAnniversary := $isoM($to) < $isoM($from)\n      or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n    $beforeAnniversary ? $y - 1 : $y\n  ) };\n\n  /* Whole completed months between two ISO dates, same convention. */\n  $monthsBetween := function($from, $to) { (\n    $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n    $isoD($to) < $isoD($from) ? $m - 1 : $m\n  ) };\n\n  /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n     runs from its first day to its last and an employee present on both is present for both.\n     Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n  $proRataDays := function($from, $to) {\n    ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n  };\n\n  /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n     the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n     to the slice of the amount inside it — the single most common error in a hand-written bracket\n     walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n  $bandedCharge := function($amount, $bands) { (\n    $a := $n($amount);\n    $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n      $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n      $top := $ceiling < $a ? $ceiling : $a;\n      $slice := $top - $acc.floor;\n      {\n        \"floor\": $top > $acc.floor ? $top : $acc.floor,\n        \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n      }\n    ) }, {\"floor\": 0, \"charge\": 0}).charge\n  ) };\n\n  /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n     with a cap and no floor is as common as one with both. */\n  $clampFloorCap := function($value, $floor, $cap) { (\n    $v := $n($value);\n    $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n    $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n  ) };\n\n  /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n     monthly. Falls back to straight-line division at a zero rate, where the standard formula\n     divides by zero. */\n  $annuityPayment := function($principal, $annualRatePct, $months) { (\n    $p := $n($principal);\n    $m := $n($months);\n    $i := $n($annualRatePct) / 1200;\n    $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n  ) };\n\n  /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n     Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n     balance}]}. `$extra` is an optional monthly overpayment.\n\n     A real month-by-month fold rather than a closed form, because an overpayment changes every\n     later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n     terminates. */\n  $amortize := function($principal, $annualRatePct, $months, $extra) { (\n    $i := $n($annualRatePct) / 1200;\n    $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n    $r := $reduce([1..$n($months)], function($acc, $month) {\n      $acc.balance <= 0 ? $acc : (\n        /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n           balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n           still owing in the final row, which would break the \"final balance is zero\" invariant\n           (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n           on the exact balance and adjust the last payment, which is what this does. */\n        $interest := $acc.balance * $i;\n        $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n        $principalPart := $due - $interest;\n        $balance := $acc.balance - $principalPart;\n        {\n          \"balance\": $balance,\n          \"totalInterest\": $acc.totalInterest + $interest,\n          \"schedule\": $append($acc.schedule, [{\n            \"month\": $month,\n            \"interest\": $round($interest, 2),\n            \"principal\": $round($principalPart, 2),\n            \"balance\": $round($balance, 2)\n          }])\n        }\n      )\n    }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n    {\n      \"payment\": $round($pay, 2),\n      \"months\": $count($r.schedule),\n      \"totalInterest\": $round($r.totalInterest, 2),\n      \"schedule\": [$r.schedule]\n    }\n  ) };\n\n  [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n   \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n"
        }
      ]
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'amount': 100000, 'direction': 'add', 'category': 'standard', 'reverseCharge': false, 'annualTurnover': 0, 'fixedAssets': 0, 'professionalServices': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "category = 'standard' ? $const.vatRate : $const.zeroRate"
      },
      {
        "path": "$.effectiveRate",
        "expr": "reverseCharge ? 0 : rate"
      },
      {
        "path": "$.netAmount",
        "expr": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
      },
      {
        "path": "$.vatAmount",
        "expr": "$round(netAmount * effectiveRate, 2)"
      },
      {
        "path": "$.selfAccountedVat",
        "expr": "reverseCharge ? $round(netAmount * rate, 2) : 0"
      },
      {
        "path": "$.grossAmount",
        "expr": "$round(netAmount + vatAmount, 2)"
      },
      {
        "path": "$.mustRegister",
        "expr": "$n(annualTurnover) > $const.smallBusinessTurnover or $n(fixedAssets) > $const.smallBusinessFixedAssets or professionalServices"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "VAT",
          "layout": "vertical",
          "components": [
            {
              "id": "amount",
              "type": "numericField",
              "label": "Amount (₦)",
              "bind": "$.amount"
            },
            {
              "id": "direction",
              "type": "selectField",
              "label": "This amount is",
              "bind": "$.direction",
              "options": [
                {
                  "value": "add",
                  "label": "Price excluding VAT — add VAT"
                },
                {
                  "value": "remove",
                  "label": "Price including VAT — take it out"
                }
              ]
            },
            {
              "id": "category",
              "type": "selectField",
              "label": "What is being supplied",
              "bind": "$.category",
              "options": [
                {
                  "value": "standard",
                  "label": "Taxable goods or services — 7.5%"
                },
                {
                  "value": "zeroRated",
                  "label": "0% — basic food, medicines, education, exports (s.186)"
                },
                {
                  "value": "exempt",
                  "label": "Exempt — land, financial instruments, shared road transport (s.185)"
                }
              ]
            },
            {
              "id": "reverse",
              "type": "checkboxField",
              "label": "Your business bought from a non-resident that did not charge VAT (s.150(2))",
              "bind": "$.reverseCharge"
            },
            {
              "id": "turnover",
              "type": "numericField",
              "label": "Your annual turnover (₦)",
              "bind": "$.annualTurnover",
              "helperText": "A small business — turnover up to ₦100 million and fixed assets up to ₦250 million — neither registers for nor charges VAT, but still needs a Tax ID."
            },
            {
              "id": "assets",
              "type": "numericField",
              "label": "Your total fixed assets (₦)",
              "bind": "$.fixedAssets"
            },
            {
              "id": "professional",
              "type": "checkboxField",
              "label": "The business provides professional services",
              "bind": "$.professionalServices"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "vatTile",
                  "type": "statTile",
                  "label": "VAT charged",
                  "bind": "$.vatAmount",
                  "format": "currency",
                  "currency": "NGN"
                },
                {
                  "id": "grossTile",
                  "type": "statTile",
                  "label": "Gross",
                  "bind": "$.grossAmount",
                  "format": "currency",
                  "currency": "NGN"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Breakdown",
              "items": [
                {
                  "label": "Value excluding VAT",
                  "bind": "$.netAmount",
                  "format": "currency",
                  "currency": "NGN"
                },
                {
                  "label": "VAT charged by the supplier",
                  "bind": "$.vatAmount",
                  "format": "currency",
                  "currency": "NGN"
                },
                {
                  "label": "VAT you self-account and remit (s.150(2))",
                  "bind": "$.selfAccountedVat",
                  "format": "currency",
                  "currency": "NGN"
                },
                {
                  "label": "Gross",
                  "bind": "$.grossAmount",
                  "format": "currency",
                  "currency": "NGN"
                },
                {
                  "label": "Must register, charge VAT and file monthly",
                  "bind": "$.mustRegister"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "Nigeria Tax Act 2025, in force from 1 January 2026 (it replaced the VAT Act). A zero-rated supplier can still recover input VAT; an exempt one cannot. Not modelled: VAT withheld by government bodies and appointed agents (s.154), the suspended items of the Eleventh Schedule (petroleum products, renewable-energy equipment, CNG and LPG), the 5% fossil-fuel surcharge and import VAT. A consumer has no s.150(2) duty, and none arises where the non-resident is registered and charges VAT or an appointed collector collected it (s.150(1), (3)–(4)). A small business still registers for a Tax ID (NTAA s.4); capital-asset and business sales are left out of its turnover (s.22(7)), not modelled. Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "Nigeria Tax Act 2025 (Act No. 7, in force 1 Jan 2026) ss.147, 185, 186: 7.5%, exempt, 0%",
                  "url": "https://nass.gov.ng/documents/download/11249",
                  "date": "2026-11-01",
                  "covers": [
                    "vatRate",
                    "zeroRate"
                  ]
                },
                {
                  "label": "Nigeria Tax Administration Act 2025 ss.22(4)-(5), 147: small business ₦100m / ₦250m",
                  "url": "https://nass.gov.ng/documents/download/11250",
                  "date": "2026-11-01",
                  "covers": [
                    "smallBusinessTurnover",
                    "smallBusinessFixedAssets"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "V1 ₦100,000 of taxable goods: 7.5% = ₦7,500",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.vatAmount": 7500,
          "$.grossAmount": 107500,
          "$.effectiveRate": 0.075
        }
      },
      {
        "description": "V2 ₦107,500 including VAT back to ₦100,000",
        "given": {
          "$.amount": 107500,
          "$.direction": "remove",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.netAmount": 100000,
          "$.vatAmount": 7500
        }
      },
      {
        "description": "V3 zero-rated basic food: 0%",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "zeroRated",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.rate": 0,
          "$.vatAmount": 0,
          "$.grossAmount": 100000
        }
      },
      {
        "description": "V4 an exempt supply of land carries no VAT",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "exempt",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.vatAmount": 0,
          "$.grossAmount": 100000
        }
      },
      {
        "description": "V5 ₦200,000 of services from a non-resident: the buyer self-accounts ₦15,000",
        "given": {
          "$.amount": 200000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": true,
          "$.annualTurnover": 0,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.vatAmount": 0,
          "$.selfAccountedVat": 15000,
          "$.grossAmount": 200000
        }
      },
      {
        "description": "V6 turnover of exactly ₦100 million is still a small business",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 100000000,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.mustRegister": false
        }
      },
      {
        "description": "V7 ₦1 above ₦100 million must register",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 100000001,
          "$.fixedAssets": 0,
          "$.professionalServices": false
        },
        "expect": {
          "$.mustRegister": true
        }
      },
      {
        "description": "V8 professional services are never a small business",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 5000000,
          "$.fixedAssets": 0,
          "$.professionalServices": true
        },
        "expect": {
          "$.mustRegister": true
        }
      },
      {
        "description": "V9 fixed assets above ₦250 million must register",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 5000000,
          "$.fixedAssets": 250000001,
          "$.professionalServices": false
        },
        "expect": {
          "$.mustRegister": true
        }
      }
    ]
  }
}