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Charging VAT On Your Sales & Other Supplies

Exempt Supplies For VAT Purposes



Exempt Supply is any business transaction on which VAT is not

chargeable at either the standard or zero-rated. An exempt supply is not

a taxable supply and does not form part of the taxable turnover.

If the business makes only exempt supplies it is not required to register

for VAT.


A person registered for VAT and making some exempt supplies is

considered partially exempt (mixed supply) and will not be able to get

back all the input tax because the VAT paid for producing exempt

supplies cannot be claimed.



Exempt supplies are listed in the Second Schedule of the VAT Act. These

Include but not limited to a supply of:


• financial services

• medical services

• education services


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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