Inland Revenue Department (IRD)
Form VAT 006 — Value Added Tax Return
Declare your taxable supplies and remit VAT to the Inland Revenue Department
- Form ID
- VAT 006
- Who must file
- All VAT-registered businesses (annual taxable supplies exceeding EC$400,000)
- Filing frequency
- Monthly
- Filing deadline
- 21st of the month following the tax period
- Regulator
- Inland Revenue Department (IRD)
Form VAT 006 is the monthly VAT Return filed with the Inland Revenue Department of Saint Lucia by all VAT-registered businesses. The standard rate is 12.5%, with a reduced rate of 10% for hotel and tourism food and beverage.
Failure to file on time attracts a $250 penalty; late payment attracts a 10% penalty plus 1.25% monthly interest. Returns can be submitted to the IRD VAT section or via the e-filing portal at efiling.govt.lc.
Learn more about how HeadOffice can help you manage your Saint Lucian business finances and stay on top of your VAT obligations.