A tender may request VAT-exclusive rates in one table and a VAT-inclusive total in another. The risk is not advanced tax law; it is an inconsistent transfer made while several people are updating the commercial response.
Start with the bidder’s status
Confirm the legal entity submitting the bid and its VAT status. Do not assume that a consortium member’s status applies to the bidding entity. If the structure is unclear, obtain qualified tax advice before finalising the schedule.
Mark every instruction
Create a short register of each place where the tender pack says “including VAT”, “excluding VAT”, “taxes included” or similar. Include the page and schedule reference. Then check whether workbook rates and supplier quotations use the same basis.
Reconcile the final transfer
Recalculate extensions before tax, the VAT line and the offer total independently. Check that the amount in the declaration or form of offer matches the compulsory schedule. A correct workbook is not enough if the signed returnable carries an earlier total.
Tender-specific instructions prevail. Where wording conflicts, use the formal clarification channel before the query deadline rather than making a private assumption.