Berkeley Clock, The Circus, St. Kitts
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Pro-Forma Invoices

If you need to issue a sales document for goods or services you have not supplied yet, you can issue a 'pro-forma' invoice or a similar document to offer goods or services to customers.

A pro-forma invoice sometime called an “estimate” is not a VAT invoice, thus you should clearly identify them with the words 'This is not a VAT invoice'.

If your potential customers accept the goods or services you are offering them and if you actually supply them, then you will need to issue a VAT invoice within the appropriate time limit as noted in the VAT Act, section 35 “Time of Supply.” If you have been issued with a pro-forma invoice by your supplier, who is also registered for VAT you cannot use that to claim back VAT on the purchase. You must obtain a VAT invoice from that supplier.

Only VAT-registered businesses can issue valid VAT invoices. You cannot reclaim VAT on any goods or services that you buy from a business that is not VAT registered.

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Contact Us

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The Tax Reform Unit (St. Kitts)
Inland Revenue Department
3rd Floor E.C. Daniel Building
Cayon Street
Basseterre
St. Kitts

Tel: (869) 467-1931
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

 

The Tax Reform Unit (Nevis)
Inland Revenue Department
Main Street
Charlestown
Nevis

Tel: (869) 469-5521 ext. 2221
Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

 

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