Guyana
GYGuyana's VAT Act requires VAT-registered businesses to issue tax invoices with set contents, and the Guyana Revenue Authority (GRA) runs online tax services; no e-invoicing obligation was found in the GRA guidance reviewed.
Guide reviewed .
Invoicing and electronic documents
Optimal eServices
The GRA's online platform for taxpayers, built on the Optimal Revenue Management System that replaced the TRIPS tax software in March 2021. It is used for tax administration, not for exchanging invoices. Guyana does not use Peppol.
GRA web portal and the GRA Padna mobile application · Official source: GRA · introduction to Optimal eServices
For Guyana, the practical requirement is a VAT Act tax invoice with the contents the GRA lists, including a unique serial number and the buyer's VAT number for registered buyers; see GRA guidance on VAT and invoices. The guidance reviewed does not say whether an electronic tax invoice is acceptable. Confirm with the GRA before replacing paper invoices.
Guyana has no Peppol Authority, and no national e-invoicing platform was found. An electronic invoice sent to or from a Guyanese business, by Peppol or any other channel, must still contain everything a Guyanese tax invoice requires.
Legal guide
B2B and B2C · VAT invoices
Tax invoice requiredEvery VAT-registered business must issue a tax invoice for every taxable supply at 14% or 0%. It must show the supplier's name, address and VAT number, the quantity, the tax, the price and the total, a unique serial number and the date. Supplies to a VAT-registered buyer must also show the buyer's name, address and VAT number. Failing to issue a required tax invoice is an offence under section 67 of the VAT Act.
Official source: GRA · VAT and invoicesSmall cash sales
Sales invoice allowedA registered supplier may issue a sales invoice instead of a tax invoice when the whole taxable supply is paid in cash and does not exceed G$10,000.
Official source: GRA · VAT and invoicesVAT registration
Threshold G$15,000,000A business must register when its taxable activity reaches G$15,000,000 over 12 months, or is expected to exceed it in the next 12 months. Smaller businesses may register voluntarily if they meet the GRA's criteria.
Official source: GRA · VAT registrationE-invoicing
No e-invoicing obligation found in the sources reviewedThe GRA's VAT and invoice guidance describes tax invoices without requiring a structured electronic format or transmission to the GRA.
Official source: GRA · VAT and invoices
Timeline
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VAT introduced
VAT and an excise tax replaced six earlier taxes, including consumption tax.
Official source: GRA · VAT services
Peppol in Guyana
- 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.