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

Payments & Refunds

What Am I To Do Now That I Have Collected The VAT?

Reporting VAT To The Inland Revenue Department

When all calculations are in you are required to complete the VAT Return Form, VAT003 . This form will be printed monthly by the Inland Revenue Department and sent to you. Your business name, address and taxpayer identification number will be pre - printed on the form. You will be required to complete the remainder of the form. The information that is required will be about your sales and purchases for the tax period. This would include among other things your Output VAT, your Input VAT and will end with the total VAT refundable or due including any penalties and interest due for payment now.

The form concludes with you making a declaration stating that the information given on this return is true, correct and complete in every respect and you further declare that you have the legal authority to submit this return.

When this is done, you are required to submit the completed form and cheque for the payment to the Inland Revenue Department on or before the 21st of the month following the tax period. This due date is printed on your VAT Return form. If you are in an excess credit position and do not owe Inland Revenue Department you still have to file a return for that period.

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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