Standard

15%

Other

Zero-rated and exempt

Seychelles VAT number format

Businesses in Seychelles that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Seychelles Revenue Commission (SRC), and will follow a certain format. The VAT number format is Not applicable.

Seychelles VAT return periods

Businesses in Seychelles that are required to collect tax from consumers must file regular tax returns with the Seychelles Revenue Commission (SRC) in Victoria. Seychelles's VAT return periods are:

Monthly

Annual amount of taxable supplies exceeds SCR2 million (Compulsory Registration)

Quarterly

Annual amount of taxable supplies is SCR2 million or less (Voluntary Registration)

Seychelles Value-added tax (VAT) Thresholds

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

Registration

Compulsory registration for businesses exceeding SCR2 million of taxable supplies for any 12-month period

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 Seychelles are not required to collect taxes from the consumer.

Seychelles 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 Seychelles VAT refund program, more info can be obtained from the Seychelles Revenue Commission (SRC).