Berkeley Clock, The Circus, St. Kitts
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What is Not a VAT Invoice?

The following are not VAT invoices:

  • pro-forma invoices
  • invoices that state 'this is not a tax invoice'
  • statements
  • delivery notes
  • orders
  • letters, emails or other correspondence

Hence, you cannot reclaim the VAT you have paid on a purchase by using these documents as proof of payment.

For each different type of item listed on the invoice, you must show:

  • the unit price or rate, excluding VAT
  • the quantity of goods or the extent of the services
  • the rate of VAT that applies (Standard rate, zero-rated, exempt) to what's being sold
  • the total amount payable, excluding VAT
  • the rate of any cash discount
  • the total amount of VAT charged

If you issue a VAT invoice that includes zero-rated or exempt goods or services, you must:

  • show clearly that there is no VAT payable on those goods or services
  • show the total of those values separately
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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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