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

How To Register

 

If you conduct a taxable activity that involves the supply of goods or services and you meet the registration threshold of $180,000.00, in any period of 12 months you are required to register to charge VAT

 

You must apply for registration within ten (10) working days after the day on which you are required to be registered.

 

What do I need in order to register for VAT?

 

To register, an Application for Registration Form VAT 001 and 001b needs to be filled out. This form can be obtained from the VAT Section located on Manoel Street or from any Inland Revenue Department Office and can be downloaded from our website, www.vat.gov.lc.  

 

The completed form(s), with any extra information asked should be sent to the VAT Section or any Inland Revenue Office (Castries, Vieux Fort and Soufriere). The Application for Registration form should be sent in promptly as failure to notify the Department of eligibility for registration may result in the payment of a penalty equal to double the amount output tax payable from the time you were required to apply for registration until you file an application with the Comptroller.

 

Other Documentation Required For VAT Registration

When you apply for VAT registration, to prevent delay, it is necessary to submit copies of the relevant documents mentioned below with the Application for Registration form.

 

Sole Trader

Where a sole trader has a registered business name, a copy of the Business Names’ Certificate should be submitted.

 

Partnerships

For a partnership, a copy of the Business Names’ Certificate should be forwarded to the Department.

 

Company

For a company, copies of the complete incorporation documents of when the company was incorporated need to be submitted.

 

Joint Venture

Where there is a joint venture agreement, a copy of the joint venture agreement must be supplied.

 

Before Returning Your Application Form Please Ensure That You Have Completed:

 

1.  All the sections of the Application for Registration Form VAT001

 

2.  The Declaration

 

3.  The Form VAT 001a , if the application is for a company,partnership, joint venture,             trust/estate or unincorporated body that has more than two (2) officers.

 

4.  Signed the Form VAT 001 


Contact Us

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

Tel: (758) 468 2800
Fax: (758) 452 4984
Email:
vatcoordinator@vat.gov.lc
vatinfo@vat.gov.lc

Useful Links

Inland Revenue Department  www.irdstlucia.gov.lc

 

Government of Saint Lucia  www.stlucia.gov.lc

View All