Berkeley Clock, The Circus, St. Kitts
border

Samples Given to the General Public via a Third Party

You might decide to give free samples to advertise your products to members of the public. You could do this by engaging a third party, such as a business promotions company, to distribute them.

Or you could give the samples to a client so that they can give one to each of their customers.

An example would be a sweet manufacturer that gives retailers samples of a new chocolate bar to give to customers so they can try it.

VAT is not payable on samples given to the general public by a third party if you meet all of the following conditions:

  • neither you nor the third party charge for them
  • you supply them for genuine business reasons and they are a typical example of your products
  • the final customer receives only one example of each product
  • the samples remain your property until they are given to the final customer
  • any samples that aren't used are returned to you or destroyed
ft-img

Contact Us

Contact Icons

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.

 

Mobile Users
Simply visit sknvat.com on your handheld device to render the mobile version of this website.