St Lucia
LCSaint Lucia has levied VAT since October 2012, administered by the VAT Section of the Inland Revenue Department; no e-invoicing obligation was found in the government sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Tax e-Filing
The Government of Saint Lucia lists Tax e-Filing among its online services. It is a tax filing service, not invoice exchange. Saint Lucia has no Peppol Authority, and no national e-invoicing platform was found.
Web portal · Official source: Government of Saint Lucia · portal and e-services
The research behind this guide is thin. The Inland Revenue Department's website was unavailable, so the VAT invoice and receipt rules are not described here. Before invoicing in Saint Lucia, confirm with the Inland Revenue Department what a VAT invoice must contain and whether the rates have changed since the 2013 budget statement.
Saint Lucia has no Peppol Authority and no national e-invoicing platform was found. An electronic invoice, by Peppol or any other channel, must still meet the local VAT invoice rules.
Legal guide
VAT
In force since 1 October 2012At introduction, VAT applied at a standard rate of 15% and a reduced rate of 8% on hotel accommodation and on food and beverages supplied by hotels and restaurants. It replaced consumption tax, hotel accommodation tax and three other levies. The VAT Section of the Inland Revenue Department administers it.
Official source: Department of Finance Saint Lucia · Budget Statement 2013E-invoicing
No e-invoicing obligation found in the sources reviewedThe Department of Finance's budget statements and the government portal do not describe an e-invoicing requirement. The Inland Revenue Department's own VAT guidance, including its invoice rules, could not be reviewed.
Official source: Government of Saint Lucia · portal and e-services
Timeline
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VAT introduced
Historical. VAT took effect at 15%, with 8% for hotel accommodation and hotel and restaurant food and beverages.
Official source: Department of Finance Saint Lucia · Budget Statement 2013
Peppol in St Lucia
- 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.