St Vincent & the Grenadines
VCSaint Vincent and the Grenadines has levied VAT since May 2007, administered by the Inland Revenue Department (IRD), with VAT invoices between registered businesses and VAT sales receipts for consumers; no e-invoicing obligation was found in the IRD guidance reviewed.
Guide reviewed .
Invoicing and electronic documents
eTax
The IRD's Electronic Filing Service for filing taxes online. It handles tax returns, not invoice exchange. The country has no Peppol Authority, and no national e-invoicing platform was found.
IRD web portal · Official source: IRD Saint Vincent and the Grenadines · taxes
For Saint Vincent and the Grenadines, the practical requirement is a VAT invoice for sales to registered businesses and a VAT sales receipt for consumers; see the IRD's FAQ. The IRD's pages do not list what a VAT invoice must contain; the rules are in the VAT Act, Cap. 445, linked from the IRD's legislation page.
The country 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 VAT Act's invoice rules.
Legal guide
B2B · VAT invoices
Required between registered businessesA registered business issues a VAT invoice to another registered business when a sale occurs.
Official source: IRD Saint Vincent and the Grenadines · frequently asked questionsB2C · VAT sales receipts
Required for consumer salesA registered business issues a VAT sales receipt to the final consumer when a sale occurs.
Official source: IRD Saint Vincent and the Grenadines · frequently asked questionsVAT registration and returns
Registration above XCD 300,000Businesses with taxable sales of XCD 300,000 a year must register, as must promoters of public entertainment and all hoteliers, guest houses and apartments. The rates are 16% standard, 11% on accommodation and zero. Returns and payment are due by the 15th of the month after the tax period.
Official source: IRD Saint Vincent and the Grenadines · taxesRecords
Seven yearsBusiness records must be kept for seven years from the date of the transaction, under section 20(6) of the Tax Administration Act.
Official source: IRD Saint Vincent and the Grenadines · frequently asked questionsE-invoicing
No e-invoicing obligation found in the sources reviewedThe IRD's tax and FAQ pages describe VAT invoices and sales receipts without requiring a structured electronic format, transmission to the IRD or an electronic fiscal device.
Official source: IRD Saint Vincent and the Grenadines · frequently asked questions
Timeline
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VAT introduced
Historical. VAT was implemented on imports and on supplies of goods and services.
Official source: IRD Saint Vincent and the Grenadines · frequently asked questions
Peppol in St Vincent & the Grenadines
- 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.