The Seychelles Ministry of Finance has set 1 April 2020 as the effective date for a general VAT exemption on all food item sales, including both local and imported food items. As such, all food items in March will be subject to VAT as normal and retailers and importers may claim the input VAT in their returns for March, which are due 21 April 2020. From April 2020, no VAT is to be charged on food items and no input VAT may be claimed in the return due 21 May 2020 and in subsequent returns.