VAT registration and VAT returns in Guyana

VAT registered, reconciled, and filed by the 21st.

Reviewed by the Oma Solutions accounting team · Updated 13 November 2026

VAT Registration & Returns at Oma Solutions, Accounting & Finance

About the service

VAT in Guyana is charged at 14% on most goods and services. A business must register once its taxable supplies reach G$15 million in 12 months, or are expected to, and then file a VAT return and pay any VAT due by the 21st of the following month. Oma Solutions handles the registration and the monthly returns.

Each return is prepared from your sales and purchase records: VAT charged on sales, less the VAT paid on business purchases and imports that can be claimed. We check zero-rated and exempt sales, and invoices that do not support a claim, before the return is filed.

Ideal for

Businesses approaching or above the G$15 million threshold
VAT-registered businesses that want the monthly return handled
Businesses that have missed returns and need to catch up

How Oma Solutions helps you

We register your business for VAT when needed and prepare each monthly return from your sales and purchases, checked before it is filed.

1. You send your records

You send the month’s sales and purchase records.
2. We prepare the return

We prepare the return and check the claims.
3. We reconcile & review

We reconcile the VAT to the books and review it with you.
4. We file by the 21st

You approve, and we file by the 21st.

What you get each month

VAT registration, or voluntary registration where it suits the business
A monthly VAT return prepared from your records
A reconciliation of the VAT on the return to the books
The return filed with GRA by the 21st, with a copy for your records

The benefits to your business

Claims checked against proper invoices
Stay compliant with GRA every month
Know your VAT position each month
Register at the right time as you grow
Never miss the 21st again

VAT rules in Guyana

Standard rate 14%. Exports and some supplies are zero-rated; others, such as financial services and residential rent, are exempt.
Registration is mandatory once taxable supplies reach G$15,000,000 in 12 months, or are expected to in the next 12 months.
A business that fails to register when required can face a penalty of double the VAT it should have charged.
Returns and payment are due by the 21st of the month after the period.

Sources: GRA VAT registration, GRA due dates

What we need from you

Sales invoices and a sales listing for the month
Purchase invoices showing the supplier’s VAT details
Import documents showing VAT paid at customs
Your VAT registration details and GRA access

How pricing works

Recurring work such as bookkeeping, payroll, and monthly returns is quoted as a fixed monthly fee, based on the number of transactions, bank accounts, and employees. One-off work such as a catch-up, a year-end, or an annual tax return is quoted as a fixed fee once we have seen the records. The quotation lists what is included before any work starts.

Questions

Do I have to register for VAT?

If your taxable supplies reached G$15 million in the last 12 months, or are expected to in the next 12, registration is mandatory. Below that, voluntary registration is possible if GRA is satisfied with your records and plans.

When is the VAT return due?

By the 21st of the month after the VAT period, together with any VAT payable.

Can I claim VAT on everything I buy?

Only VAT on business purchases supported by a proper VAT invoice, and not on purchases used for exempt sales. We check each claim before the return is filed.

I have missed VAT returns. Can you help?

Yes. We prepare the missing returns from the books, rebuilding the books first if needed, so you can file and arrange any payment due.

Get started with VAT returns today!

Continue to the quotation form

VAT registration and VAT returns in Guyana

How Oma Solutions helps you

1. You send your records

2. We prepare the return

3. We reconcile & review

4. We file by the 21st