VAT and Exemptions — Assessment

To govern VAT and exemption treatment with evidence and correct document output To hide finance activity from reports To replace source records with informal notes To make period close less reviewable

Customer VAT, proof, item treatment, invoice, receipt, report impact, and approval Only the newest dashboard card Only a copied spreadsheet total Nothing if the balance looks familiar

It proves why VAT was charged, reduced, or exempted It removes the need for source modules It hides exceptions from managers It makes reconciliation optional

Unsupported exemptions or wrong VAT treatment in customer documents and reports More reliable reporting context Clearer ownership of exceptions Better audit readiness

VAT treatment should be evidenced and reflected correctly in reports The next reviewer should guess the source Evidence should be stored outside AWRA Unresolved exceptions should be ignored until next year