Standard

15%

Reduced

9.5% (hotel accommodation)

Other

Zero-rated and exempt

Saint Lucia VAT number format

Businesses in Saint Lucia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Inland Revenue Department, VAT Section, and will follow a certain format. The VAT number format is 123456-7.

Saint Lucia VAT return periods

Businesses in Saint Lucia that are required to collect tax from consumers must file regular tax returns with the Inland Revenue Department, VAT Section in Castries. Saint Lucia's VAT return periods are:

Monthly

Saint Lucia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Saint Lucia are required to start collecting and remitting tax.

Registration

XCD400,000 (effective 14 March 2016)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Saint Lucia are not required to collect taxes from the consumer.

Saint Lucia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Saint Lucia VAT refund program, more info can be obtained from the Inland Revenue Department, VAT Section.