Inland Revenue Division (IRD)
Form VAT — VAT Monthly Return
Declare your taxable supplies and remit VAT to the Inland Revenue Division
- Form ID
- VAT
- Who must file
- All VAT-registered persons (annual taxable turnover exceeding XCD 200,000)
- Filing frequency
- Monthly
- Filing deadline
- 20th of the month following the tax period
- Regulator
- Inland Revenue Division (IRD)
The VAT Monthly Return is filed with the Inland Revenue Division of Dominica by all VAT-registered businesses. Dominica's standard VAT rate is 15%, with a reduced rate of 10% applying to accommodation and diving activities.
The return must be filed for every tax period whether or not tax is payable. Returns not filed by the 20th attract a penalty of XCD 100 per month; unpaid tax incurs a 10% late payment penalty. Filing can be done online at efiling.ird.gov.dm.
Learn more about how HeadOffice can help you manage your Dominican business finances and stay on top of your VAT obligations.