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Claiming VAT On Your Purchases

Can You Claim VAT On Purchases Made Before VAT Implementation Or Before Your VAT Registration?


You can only claim VAT on business related purchases from October 1, 2012, once you are registered as a VAT Taxpayer.

If you buy goods or services before you register for VAT, you cannot claim the VAT you paid on them. You can only claim VAT on or after your effective date of registration.


“Goods” mean real (land, building) or tangible personal property (capital, equipment), thermal or electrical energy, heat, gas, refrigeration, air conditioning and water, but does not include money.  (Section 2 of 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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