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Charging VAT On Your Sales & Other Supplies

Different Goods & Services And Their VAT Rate

 

Whereas the standard rate for all VAT transactions is 15%, there are some goods and services that are charged at a reduced VAT rate of 8% as stated by the VAT Act Section 10(2).  

 

Reduced rate of tax for goods and services provided by hotels. Section 10(2) of the Act provides for a reduced rate of tax on the value of some taxable goods and services provided by hotels (accommodation services and the supply of food and beverages including alcoholic beverages).                                                                                                                  

 

Qualifying establishment. The reduced rate of tax under section 10(2) of the Act applies to the value of taxable goods and services provided by hotels. An establishment is considered to be a hotel if it is a building or group of buildings in the State occupied together comprising not less than five bedrooms for the purpose of providing hotel accommodation for reward. Further, it is an establishment that provides sleeping accommodation facilities for individuals for overnight or short term not exceeding 45 calendar days. If in a rare circumstance a guest stays more than 45 calendar days, this does not cause the establishment to fail to be considered a hotel.

 

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

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