background image
12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident having a PE is subject to VAT in Guyana.

Non-resident without a PE in Guyana is required to appoint a VAT representative in Guyana to represent the company in dealings with the tax authorities. Such a representative will be subject to the same obligations as taxpayers carrying on their business activities in Guyana and will be responsible for the payment of the VAT due.

Effective 11 February 2022, VAT is not chargeable on the import of:

  • New motor trucks of any tonnage used in the transport of goods (new means vehicles less than four years old);
  • New haulers or similar vehicles used for pulling containers,
  • Cranes, and
  • Safety equipment and oil spill equipment for use in various industries, subject to the satisfaction of the Commissioner-General.