VAT Report country Base base Tax tax Operations KM_OPERATIONS base aggregation KM_25.base + KM_10.base + KM_7_5.base + KM_5.base + KM_3.base + KM_EXEMPT.base + KM_EXPORT.base tax aggregation KM_25.tax + KM_10.tax + KM_7_5.tax + KM_5.tax + KM_3.tax Taxable at 25% KM_25 base tax_tags base_25 tax tax_tags tax_25 Taxable at 10% KM_10 base tax_tags base_10 tax tax_tags tax_10 Taxable at 7.5% KM_7_5 base tax_tags base_7_5 tax tax_tags tax_7_5 Taxable at 5% KM_5 base tax_tags base_5 tax tax_tags tax_5 Taxable at 3% KM_3 base tax_tags base_3 tax tax_tags tax_3 Exempt KM_EXEMPT base tax_tags km_exempt Export KM_EXPORT base tax_tags km_export Prepayments made KM_PREPAYMENTS tax tax_tags km_prepayments Credit balance from previous return KM_CREDIT_REPORTED tax aggregation KM_CREDIT_REPORTED._applied_carryover_tax _applied_carryover_tax external most_recent previous_tax_period Due tax for the month KM_DUE tax aggregation KM_OPERATIONS.tax - KM_PREPAYMENTS.tax - KM_CREDIT_REPORTED.tax if_above(KMF(0)) Credit balance to report for the next return KM_TO_REPORT tax aggregation KM_PREPAYMENTS.tax + KM_CREDIT_REPORTED.tax - KM_OPERATIONS.tax if_above(KMF(0)) _carryover_tax aggregation KM_TO_REPORT.tax KM_CREDIT_REPORTED._applied_carryover_tax