Your VAT Return is due on the 21st of the month. Learn More

Your Responsibilities


By law, you are required to maintain proper books and records.

Records mean accounting records, accounts, books, computer stored information, or any other relevant documents.

The law stipulates that these books and records must be retained

  • for a period of six (6) years after the end of the period to which it relates;
  • in the English Language and in Eastern Caribbean Currency;
  •  in Saint Lucia

If you use a computer to maintain your accounting records, you must keep the books and records in an electronically readable format, even if they are also kept on paper.

Using the services of an accountant, auditor or a tax professional does not relieve you of these responsibilities.

For an assurance visit, we ask that you make available to the tax officer your books and records (both paper and electronic), as well as any supporting documents for the period or periods under review.

Contact Us

St. Lucia Inland Revenue Department
VAT Section
Manoel Street
St. Lucia, W.I.

Tel: (758) 468 2800
Fax: (758) 452 4984

Useful Links

Inland Revenue Department


Government of Saint Lucia

View All