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Part-Exchanges, Returned Goods, Deposits etc.

General Conditions




You shall not charge VAT for the samples provided to other registered businesses as part of your Marketing Strategy. It must be genuinely free and you cannot receive anything in return for it.

The sample must be an example of one of your products and you must give it for a genuine business reason. Advertising your products to the public would be a genuine business reason, but giving a sample as a present for personal reasons would not.

Note that you do not have to account for VAT if these are also free samples that you received from your supplier.


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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