Common use of AT& Clause in Contracts

AT&. All prices quoted shall (in the case of registered vendors) be deemed to be exclusive of VAT, which VAT must be shown separately on invoice claims. The invoice must be clearly endorsed “Tax Invoice” and must also show the VAT registration number of the Contractor. Non-registered vendors however, must include all VAT, which they are charged by others, in their prices and must not show VAT as a separate item on invoice claims. Please attach copy of valid current original tax clearance certificate,