The following forms the guiding principle regarding the application of Value-Added Tax (VAT) on funeral services and human remains.

Schedule II, Paragraph 3 (a) and (b) of the Value-Added Tax Act, Chapter 81:05 exempts domestic services such as funeral services and human remains which includes graves, tombs, coffins and caskets.

Moreover, a supply of services such as transportation, storage, embalming, bathing and dressing and cremation are associated with “human remains”. Therefore, the supply of the aforementioned services will not attract VAT at the standard rate of fourteen percent (14%). Also, human remains when shipped from overseas, will be exempted.

The above services will not attract VAT at the standard rate of fourteen percent (14%), nor at the rate of zero percent (0%), rather it will be exempt from VAT.

An individual or company who is in the business of supplying domestic service described above solely will not be required to register for VAT neither can they charge VAT. This is in keeping with the definition of “taxable supply” in accordance with Section (2) of the VAT Act, Chapter 81:03 which means “a supply of goods or services in Guyana in the course or furtherance of a taxable activity, other than an exempt supply.” Therefore, the supply of services associated with funeral services and human remains will not require a supplier of these services to be registered because the supply is not taxable.

On the other hand, registered businesses which are involved in the sale of mixed supplies, that is, exempt supplies and standard rated supplies may file a claim every six months, while registered businesses involved in exempt supplies and zero-rated supplies may file a claim every month to the Guyana Revenue Authority for a refund of the excess credits attributable to the zero-rated supplies only.

Contact Us:
Tax Advisory Services Section
Communications & Tax Advisory Services Division
Guyana Revenue Authority
200 -201 Camp Street
Georgetown
Guyana
Tel: 227-6060 | 227-8222 Ext: 8000
Email: taxadvisory@gra.gov.gy
Website: www.gra.gov.gy