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Charging VAT On Your Sales & Other Supplies

Goods & Services Where You Have To Charge VAT



Once registered for VAT, you must charge VAT at the appropriate rate unless they are specifically exempt from VAT as noted in the VAT act.   VAT should be charged on all supplies of taxable goods and services that you engage in.

'Supplies' include day-to-day sales as well as anything else that you sell or invoice for, commission and anything else you supply or take out of the business even if you don't charge for it.  For example gifts, samples and anything taken for private use. There are some exceptions.

Please see subsection “Different goods and services and their VAT Rate” for applicable rates as per the VAT Act.

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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