diff --git a/plugins/vat b/plugins/vat
new file mode 100644
index 0000000..7ac339a
--- /dev/null
+++ b/plugins/vat
@@ -0,0 +1,27 @@
+sub _read_vat {
+	my %vat;
+	for my $line (slurp "revbank.vat") {
+		my ($match, $vataccount, $pct) = split " ", $line;
+		$vat{$match} = { user => $vataccount, pct => $pct };
+	}
+	return \%vat;
+}
+
+sub hook_checkout_prepare($class, $cart, $username, $transaction_id, @) {
+	my $vat = _read_vat;
+
+	for my $entry ($cart->entries) {
+		my @contras = $entry->contras;
+
+		for my $contra ($entry->contras) {
+			my $vat = $vat->{ $contra->{user} } or next;
+
+			my $amount = RevBank::Amount->new(
+				$contra->{amount}->cents * $vat->{pct} / (100 + $vat->{pct})
+			);
+
+			$entry->add_contra($contra->{user}, -$amount, "$vat->{pct}% VAT");
+			$entry->add_contra($vat->{user},    +$amount, "$vat->{pct}% VAT");
+		}
+	}
+}