Persons charging VAT are required by law to submit a VAT return. The return is a declaration on the amount of VAT collected during a tax period (a tax period is one calendar month). The return must be submitted within fifteen (15) official working days of the following month, see example below:

For the tax period January 2020, a VAT return must be submitted to the GRA on or before Friday 21 February 2020.

You may submit your VAT returns may to the Value Added Tax Department or to any branch office of the Guyana Revenue Authority. You can download the VAT return form from the GRA website. Taxpayers also have the option of submitting their VAT returns online using the e-Services web portal.

To view upcoming due dates for VAT, check out our Tax Calendar