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General Questions

Q: What is VAT?

Q: What are the current Consumption Tax rates in Saint Lucia?

Q: What will be the VAT rate in Saint Lucia?

Q: Which tax legislations will be replaced by the VAT Act?

Q: How will VAT affect Prices?

Q: Are there any benefits from changing to a VAT system?

Q: Can anyone charge VAT?

Q: What are the requirements for VAT registration?

Q: How does a consumer know that a business is registered?

Q: Is VAT charged on all domestic products?

Q: What are taxable goods and services?

Q: What are zero-rated goods and services?

Q: What are exempt goods and services?

Q: What is the "Time of Supply"?

Q: Should a consumer be given a receipt each time a purchase is made from a registered business?

Q: Would VAT be charged on all imports?

Q: Would VAT apply to Hire Purchase Transactions or Finance Leases?

Q: What assistance would be given to businesses to help them change their software?

Q: How are Capital Goods treated?

Q: When is a VAT refund payable?

Q: How would VAT affect Non- Profit Organisations?

Q: How do you treat businesses that have in stock large inventory of goods when VAT is introduced?

Q: What are exports?

Q: Should prices always be VAT inclusive?

Q: Is VAT going to be charged on Electricity and Water?

Q: Will Duty Free businesses charge VAT?

Q: Are there any provisions in the proposed VAT Act to deal with Delinquent Taxpayers?

Q: How would contracts already signed before the implementation of VAT be treated?

Q: What will happen to items already on the shelves at implementation date?

Q: Will street vendors be affected by VAT?

Q: How would the policing of the VAT change compared to the present system?

Q: Are medical services exempt?

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

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