• About Us
      • Senior Management
    • Careers
    • Media
      • Publications
      • GRA on Youtube
      • Broadcast Schedule
    • FAQs
    • Contact Us
    • AMLCFT
  • 225-5061 - 2 ext: 2200-2214
  • Guyana Revenue Authority
    Guyana Revenue Authority
  • GUYANA REVENUE AUTHORITY
    Your Partner in Development
    • Individual
      • Quick Links
        • Optimal eServices
        • Introduction to Optimal eServices
        • Optimal RMS
        • Tax Calendar
        • File An Income Tax Return
        • Pay As You Earn
        • Calculators and Tools
        • Zero-Rated & Exempt Supplies
        • Exchange Rates
        • Other Major Services
      • Tax Services
        • TIN
          • Do I Need A TIN?
          • Apply For A TIN?
          • Cost of A New Or Replacement TIN
          • Update Your TIN
          • Replace a Lost or Damaged TIN
          • Tax Guides
        • Income Tax
          • Do I Need To submit A Return
          • File A Return
          • Do I Have To Pay Advance Taxes?
          • Taxable & Non-Taxable Allowances
          • Rates and Calculations
          • Interest & Penalties
          • Tax Guides
        • Value Added Tax
          • Register For VAT
          • File A Return
          • File An Objection & Appeal
          • Apply For A Refund & Partial Exemption
          • Zero-Rated & Exempt Supplies
          • Imported Services
          • Rates & Calculations
          • Interest & Penalties
          • Tax Guides
        • Property Tax
          • Do I Need To Submit A Return?
          • File A Return
          • Rates and Calculation
          • Interest and Penalties
          • Tax Guides
        • Other Taxes
          • Capital Gains
          • Withholding
          • Tributors Tax
          • Partnership
          • Tax Guides
        • Other Services
          • Compliance
          • Mortgage Interest Relief
          • Estate
          • Professional Fees
          • Pay As You Earn
          • Tax Guides
      • Customs
          • AML/CFT
          • Imports
            • Personal Effects
            • Motor Vehicle
          • Exports
            • General Items
            • Manufactured Products
            • Registered Exporter System (REX)
          • Policies & Penalties
            • Customs Penalties
            • Whistleblower Policy
            • Harmonized System (HS) – 2017
          • Brokers
            • Who is a Broker?
            • Become A Broker
            • Tariff Specification Code Finder (TSCs)
          • Exemptions
            • Manufacturer Imports
            • Government Contracts
            • Government Department & Ministries
            • Pharmacies
            • Large Scale Miners
            • Investment Agreements
            • Forestry Products
            • Fishing Industry
            • Diplomats
            • Tax Guides
      • Licence Revenue Office
        • Driver Licence
          • Get A Provisional Licence
          • Apply For A New Licence
          • Renew A Licence
          • Apply For A New/Renewal Hire Car Licence
          • Replace A Lost Or Damaged Licence
          • Get An International Driver’s Permit
          • Get A Permit Using Your Foreign Licence
          • Get A Conductor’s Licence
        • Motor Vehicle
          • Registration
            • Register A Motor Vehicle
            • Replace A Lost Or Damaged Registration
            • Transfer Ownership
            • Change The Colour Of A Vehicle
            • Change Of Intended Use
          • Licence
            • New or Renewal
            • Replace A Lost Or Damaged Licence
      • Close
    • Business
      • Quick Links
        • Optimal eServices
        • Introduction to Optimal eServices
        • Optimal RMS
        • Tax Calendar
        • File A Corporation Tax Return
        • Pay As You Earn
        • File A VAT Return
        • Starting Your Business?
        • Calculators and Tools
        • FATCA Agreement
        • AML/CFT
        • Banking Institutions – MIR
        • Bulk Generator
        • Exchange Rates
        • Other Major Services
      • Tax Services
        • TIN
          • Do I Need A TIN?
          • Apply For A TIN
          • Cost Of A New Or Replacement TIN
          • Update Your TIN
          • Replace A Lost Or Damaged TIN
          • Tax Guides
        • Pay As You Earn
          • Do I Need To Submit PAYE?
          • File Your PAYE
          • Rates & Calculations
          • Interest & Penalties
        • Value Added Tax
          • Register For VAT
          • File A Return
          • File An Objection & Appeal
          • Apply For A Refund & Partial Exemption
          • Zero-Rated & Exempt Supplies
          • Imported Services
          • Rates & Calculations
          • Interest & Penalties
          • Tax Guides
        • Income Tax
          • Who Should File A Return
          • File A Return
          • Rates & Calculations
          • Taxable & Non-Taxable Allowances
          • Interest & Penalties
        • Property Tax
          • Do I Need To Submit A Return?
          • File A Return
          • Rates And Calculations
          • Interest & Penalties
        • Other Taxes
          • Capital Gains
          • Environmental Levy
          • Excise
          • Excise Stamp Control Programme
          • Premium
          • Withholding
          • Travel Airport
          • Travel Voucher
        • Other Services
          • Compliance
      • Customs
          • Imports
            • Commercial
            • Forestry Products
            • General Items – Prohibited
            • Zero -Rated Equipment & Machinery
          • Exports
            • General Items
            • Manufactured Products
            • Registered Exporter System (REX)
          • Policies & Penalties
            • Customs Penalties
            • Whistleblower Policy
            • Harmonized System (HS) – 2017
          • Brokers
            • Become A Broker
            • Registered Brokers
            • Fees
            • Tariff Specification Code Finder (TSCs)
          • Exemptions
            • Manufacturer Imports
            • Government Contracts
            • Government Agencies
            • Pharmacies
            • Large Scale Miners
            • Investment Agreements
            • Forestry Products
            • Fishing Industry
            • Diplomats
            • Tax Guides
      • Licence Revenue Office
        • Motor Vehicle
          • Registration
            • Register A Motor Vehicle
            • Transfer Ownership
            • Replace A Lost Or Damaged Registration
            • Change The Colour Of A Vehicle
            • Change Of Intended Use
          • Licence
            • New or Renewal
            • Replace A Lost Or Damaged Licence
        • Trade & Miscellaneous Licenses
          • Auctioneer & Betting Shop
          • Butcher Shop & Tobacco
          • Cargo Vessel
          • Cinema & Video Club
          • Food Restaurant, Ball & Dance
          • Gas Station
          • General Shop, Lumber Yard & Internet Cafe
          • Money Lender & Pawn Shop
          • Pharmacy & Drug (Shop)
          • Real Estate (House Agent)
      • Close
    • eServices
      • Introduction to Optimal eServices
      • Optimal eServices
      • ASYCUDA
      • Calculators and Tools
      • Close
    • Forms
Close
  • Individual
    • Quick Links
      • Optimal eServices
      • Introduction to Optimal eServices
      • Optimal RMS
      • Tax Calendar
      • File An Income Tax Return
      • Pay As You Earn
      • Calculators and Tools
      • Zero-Rated & Exempt Supplies
      • Exchange Rates
      • Other Major Services
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN?
        • Cost of A New Or Replacement TIN
        • Update Your TIN
        • Replace a Lost or Damaged TIN
        • Tax Guides
      • Income Tax
        • Do I Need To submit A Return
        • File A Return
        • Do I Have To Pay Advance Taxes?
        • Taxable & Non-Taxable Allowances
        • Rates and Calculations
        • Interest & Penalties
        • Tax Guides
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
        • Rates & Calculations
        • Interest & Penalties
        • Tax Guides
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates and Calculation
        • Interest and Penalties
        • Tax Guides
      • Other Taxes
        • Capital Gains
        • Withholding
        • Tributors Tax
        • Partnership
        • Tax Guides
      • Other Services
        • Compliance
        • Mortgage Interest Relief
        • Estate
        • Professional Fees
        • Pay As You Earn
        • Tax Guides
    • Customs
        • AML/CFT
        • Imports
          • Personal Effects
          • Motor Vehicle
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Who is a Broker?
          • Become A Broker
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Department & Ministries
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Driver Licence
        • Get A Provisional Licence
        • Apply For A New Licence
        • Renew A Licence
        • Apply For A New/Renewal Hire Car Licence
        • Replace A Lost Or Damaged Licence
        • Get An International Driver’s Permit
        • Get A Permit Using Your Foreign Licence
        • Get A Conductor’s Licence
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Replace A Lost Or Damaged Registration
          • Transfer Ownership
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
    • Close
  • Business
    • Quick Links
      • Optimal eServices
      • Introduction to Optimal eServices
      • Optimal RMS
      • Tax Calendar
      • File A Corporation Tax Return
      • Pay As You Earn
      • File A VAT Return
      • Starting Your Business?
      • Calculators and Tools
      • FATCA Agreement
      • AML/CFT
      • Banking Institutions – MIR
      • Bulk Generator
      • Exchange Rates
      • Other Major Services
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN
        • Cost Of A New Or Replacement TIN
        • Update Your TIN
        • Replace A Lost Or Damaged TIN
        • Tax Guides
      • Pay As You Earn
        • Do I Need To Submit PAYE?
        • File Your PAYE
        • Rates & Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
        • Rates & Calculations
        • Interest & Penalties
        • Tax Guides
      • Income Tax
        • Who Should File A Return
        • File A Return
        • Rates & Calculations
        • Taxable & Non-Taxable Allowances
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates And Calculations
        • Interest & Penalties
      • Other Taxes
        • Capital Gains
        • Environmental Levy
        • Excise
        • Excise Stamp Control Programme
        • Premium
        • Withholding
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
    • Customs
        • Imports
          • Commercial
          • Forestry Products
          • General Items – Prohibited
          • Zero -Rated Equipment & Machinery
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Become A Broker
          • Registered Brokers
          • Fees
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Agencies
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Transfer Ownership
          • Replace A Lost Or Damaged Registration
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
      • Trade & Miscellaneous Licenses
        • Auctioneer & Betting Shop
        • Butcher Shop & Tobacco
        • Cargo Vessel
        • Cinema & Video Club
        • Food Restaurant, Ball & Dance
        • Gas Station
        • General Shop, Lumber Yard & Internet Cafe
        • Money Lender & Pawn Shop
        • Pharmacy & Drug (Shop)
        • Real Estate (House Agent)
    • Close
  • eServices
    • Introduction to Optimal eServices
    • Optimal eServices
    • ASYCUDA
    • Calculators and Tools
    • Close
  • Forms
  • Invitation For Bids (IFB): Construction of Warehouse, Onverwagt, Berbice, Region#5

    Invitation For Bids (IFB): Construction of Warehouse, Onverwagt, Berbice, Region#5

    November 18, 2024
    Guyana Revenue Authority hereinafter referred to as “the Employer”, invites eligible bidders to submit their...
  • Press Release – Registration of Motor Vehicles in ‘AJ’ Series commence

    Press Release – Registration of Motor Vehicles in ‘AJ’ Series commence

    October 24, 2024
    Georgetown, GRA, October 24, 2024: The Guyana Revenue Authority (GRA) wishes to inform the public...
  • Excise Notice: County of Essequibo | New Licences

    Excise Notice: County of Essequibo | New Licences

    October 22, 2024
    The under mentioned application has been received for the grant of Certificates for the issue...
  • Excise Notice: County of Berbice | Transfer of Licences (4th Quarter)

    Excise Notice: County of Berbice | Transfer of Licences (4th Quarter)

    October 22, 2024
    The under mentioned applications have been received for the grant of Certificates for the issue...
  • ADVISORY – Driver’s Licence Services

    ADVISORY – Driver’s Licence Services

    October 16, 2024
    The General Public is hereby advised that the following services are offered at the GRA’s...
Guyana Revenue Authority
  • Individual
    • Quick Links
      • Optimal eServices
      • Introduction to Optimal eServices
      • Optimal RMS
      • Tax Calendar
      • File An Income Tax Return
      • Pay As You Earn
      • Calculators and Tools
      • Zero-Rated & Exempt Supplies
      • Exchange Rates
      • Other Major Services
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN?
        • Cost of A New Or Replacement TIN
        • Update Your TIN
        • Replace a Lost or Damaged TIN
        • Tax Guides
      • Income Tax
        • Do I Need To submit A Return
        • File A Return
        • Do I Have To Pay Advance Taxes?
        • Taxable & Non-Taxable Allowances
        • Rates and Calculations
        • Interest & Penalties
        • Tax Guides
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
        • Rates & Calculations
        • Interest & Penalties
        • Tax Guides
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates and Calculation
        • Interest and Penalties
        • Tax Guides
      • Other Taxes
        • Capital Gains
        • Withholding
        • Tributors Tax
        • Partnership
        • Tax Guides
      • Other Services
        • Compliance
        • Mortgage Interest Relief
        • Estate
        • Professional Fees
        • Pay As You Earn
        • Tax Guides
    • Customs
        • AML/CFT
        • Imports
          • Personal Effects
          • Motor Vehicle
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Who is a Broker?
          • Become A Broker
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Department & Ministries
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Driver Licence
        • Get A Provisional Licence
        • Apply For A New Licence
        • Renew A Licence
        • Apply For A New/Renewal Hire Car Licence
        • Replace A Lost Or Damaged Licence
        • Get An International Driver’s Permit
        • Get A Permit Using Your Foreign Licence
        • Get A Conductor’s Licence
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Replace A Lost Or Damaged Registration
          • Transfer Ownership
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
    • Close
  • Business
    • Quick Links
      • Optimal eServices
      • Introduction to Optimal eServices
      • Optimal RMS
      • Tax Calendar
      • File A Corporation Tax Return
      • Pay As You Earn
      • File A VAT Return
      • Starting Your Business?
      • Calculators and Tools
      • FATCA Agreement
      • AML/CFT
      • Banking Institutions – MIR
      • Bulk Generator
      • Exchange Rates
      • Other Major Services
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN
        • Cost Of A New Or Replacement TIN
        • Update Your TIN
        • Replace A Lost Or Damaged TIN
        • Tax Guides
      • Pay As You Earn
        • Do I Need To Submit PAYE?
        • File Your PAYE
        • Rates & Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Imported Services
        • Rates & Calculations
        • Interest & Penalties
        • Tax Guides
      • Income Tax
        • Who Should File A Return
        • File A Return
        • Rates & Calculations
        • Taxable & Non-Taxable Allowances
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates And Calculations
        • Interest & Penalties
      • Other Taxes
        • Capital Gains
        • Environmental Levy
        • Excise
        • Excise Stamp Control Programme
        • Premium
        • Withholding
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
    • Customs
        • Imports
          • Commercial
          • Forestry Products
          • General Items – Prohibited
          • Zero -Rated Equipment & Machinery
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Policies & Penalties
          • Customs Penalties
          • Whistleblower Policy
          • Harmonized System (HS) – 2017
        • Brokers
          • Become A Broker
          • Registered Brokers
          • Fees
          • Tariff Specification Code Finder (TSCs)
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Agencies
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
          • Tax Guides
    • Licence Revenue Office
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Transfer Ownership
          • Replace A Lost Or Damaged Registration
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
      • Trade & Miscellaneous Licenses
        • Auctioneer & Betting Shop
        • Butcher Shop & Tobacco
        • Cargo Vessel
        • Cinema & Video Club
        • Food Restaurant, Ball & Dance
        • Gas Station
        • General Shop, Lumber Yard & Internet Cafe
        • Money Lender & Pawn Shop
        • Pharmacy & Drug (Shop)
        • Real Estate (House Agent)
    • Close
  • eServices
    • Introduction to Optimal eServices
    • Optimal eServices
    • ASYCUDA
    • Calculators and Tools
    • Close
  • Forms
Close

Tax Guides – VAT

  • Home
  • Tax Guides – VAT
Dealers’ General Licence (Revised Jan 19, 2022)
VAT & INVOICES
VAT REGISTRATION

Quicklinks

  • About Us
  • Careers
  • Tax Calendar
  • Exchange Rates
  • Introduction to e-Services
  • File An Employer Yearly/Monthly Schedule
  • FAQs – Frequently Asked Questions
  • Forms

Useful Links

Guyana Police Force
GO-Invest
Guyana Energy Agency
Guyana Geology & Mines Commission

Min. of Government

Ministry of Home Affairs
Ministry of Foreign Affairs
Ministry of Finance
Ministry of Tourism
Ministry of Health

Find Us

Guyana Revenue Authority
200-201 Camp Street
Georgetown
Guyana

Switchboard: [592] 227-6060 OR [592] 227-8222
Communication & Tax Advisory: [592] 225-5061-2 Ext: 2405-9
Email: publicrelations@gra.gov.gy

To report on fraud or malfeasance, contact the SIU.
Phone: [592]  225-5051
Email: siu@gra.gov.gy

Copyright 2024 Guyana Revenue Authority. All Rights Reserved

 

Privacy Policy | Legal
Important Message!

The service you are requesting is no longer available, please use eServices.

Click Here

Help Navigating

Click on the start guide button to get a quick tour of how to use our new website!

 

 

About
  • About Us
    • Senior Management
  • Careers
  • Media
    • Publications
      • Latest News
      • Tax Laws
      • Tax Policies
      • Tax Guides
      • Tax Simplified
      • Newsletters
      • Speeches
    • GRA on Youtube
    • Broadcast Schedule
  • FAQs
  • Contact Us
  • AMLCFT