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Part-Exchanges, Returned Goods, Deposits etc.

Place Of Supply



A supply of goods takes place where the goods are delivered or made available by the supplier or, if the delivery or making available involves the goods being transported, at the place where the goods are when the transportation commences.


A supply of a service takes place at the location of the place of business of the supplier from which the services are supplied, except as indicated in Section 19(4).


The supply of public entertainment or any cultural, artistic, sporting, educational, or similar activities, or services connected with tangible personal property, takes place where the entertainment or service is physically carried out.


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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