VAT on Mixed Supplies (Goods + Exempt Services)

Can you charge VAT on a free eye test? If your practice sells glasses and offers eye exams, you’re juggling taxable and exempt supplies—so what does that mean for your VAT? This article breaks down Namibia’s rules (including NamRA’s 90% rule) and shows you step-by-step how to handle invoicing, input VAT, and whether that "free" eye test might land you in hot water.