Grenada
GDGrenada's Value Added Tax Act (Cap. 333A) requires VAT invoices between registered persons and sales receipts for other customers, administered by the Inland Revenue Division; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Inland Revenue Division e-services
The Government of Grenada's online portal, branded for the Inland Revenue Division, for filing personal and business taxes and registering a business. It handles tax filing, not invoice exchange. Grenada has no Peppol Authority, and no national e-invoicing platform was found.
Web portal · Official source: Government of Grenada · Inland Revenue Division e-services
For Grenada, the practical requirement is a VAT invoice with the particulars set in the First Schedule of the VAT Regulations when both parties are registered, and a sales receipt otherwise; see the VAT Act and Regulations. The legislation portal warns that its texts are for information only, and the revised edition may not show recent amendments, so confirm current rules with the Inland Revenue Division.
Grenada has no Peppol Authority and no national e-invoicing platform was found. An electronic invoice, by Peppol or any other channel, must still contain everything a Grenadian VAT invoice requires.
Legal guide
B2B · VAT invoices
Required between registered personsUnder section 37 of the Act, a registered supplier must issue an original VAT invoice to a registered recipient at the time of the supply. The VAT Regulations require the words VAT INVOICE, the supplier's and recipient's name, address and TIN, a serial number and issue date, a description with quantity and supply date, the consideration and the VAT charged. An invoice missing required information does not support an input tax credit.
Official source: Laws of Grenada · Value Added Tax Act, Cap. 333A, with the VAT RegulationsSmall cash sales and B2C · sales receipts
RequiredA supplier may issue a sales receipt instead of a VAT invoice to a registered buyer when the supply is paid in money and does not exceed $50. Supplies to unregistered buyers require a sales receipt, not a VAT invoice.
Official source: Laws of Grenada · Value Added Tax Act, Cap. 333A, with the VAT RegulationsPrior approval of invoices
Enabling provision onlySection 42 allows regulations to require the Comptroller's prior approval before VAT invoices, debit notes or credit notes are issued, electronically or otherwise. The revised text reviewed contains no regulation that uses this power.
Official source: Laws of Grenada · Value Added Tax Act, Cap. 333A, with the VAT RegulationsE-invoicing
No e-invoicing obligation found in the sources reviewedThe VAT Act and Regulations, and the 2026 budget statement, do not require a structured electronic invoice. The 2026 budget lists modernising the tax administration system without describing e-invoicing.
Official source: Ministry of Finance Grenada · Budget Statement 2026
Timeline
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VAT announcement date
Historical. The VAT (Transitional Provisions) Act 2009 fixes this as the VAT announcement date for its transitional rules. VAT itself took effect on a day appointed by ministerial order, which was not among the sources reviewed.
Official source: Laws of Grenada · Value Added Tax (Transitional Provisions) Act, Cap. 333B
Peppol in Grenada
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.