Guyana VAT registration threshold
Guyana VAT registration threshold is 15000000 GYD, in force since 1 Jan 2016. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Guyana, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: backward limb - total value of taxable supplies over any period of TWELVE OR FEWER months EQUALS OR EXCEEDS GYD 15,000,000 (inclusive test: exactly 15,000,000 triggers it); forward limb - reasonable grounds at the start of any twelve-month period to expect the total to equal or exceed it. Application within FIFTEEN days (s.11(1)); registration then takes effect from the beginning of the tax period following the twelve-or-fewer-month period (s.12(4)(a)). Value is determined under s.16 (consideration excluding the VAT itself); related persons' supplies may be aggregated (s.11(2)). Relief: no duty to register where the crossing was solely due to cessation or substantial permanent reduction of the activity, or replacement of capital goods (s.11(4)). Threshold-free registration regardless of turnover: the State/agencies/local authorities carrying on a taxable activity (s.11(6)), auctioneers (s.11(7)), and promoters of public entertainment plus licensees/proprietors of such places, who must register BEFORE their first event (s.11(8)). Voluntary registration under s.11(5) may be refused where the person has no fixed place of abode or business (s.12(2)(a)). NON-ESTABLISHED SUPPLIERS: no separate regime and no nil threshold - a non-resident making taxable supplies in Guyana is tested against the same GYD 15,000,000. For a non-resident, 'any person controlling the non-resident person's affairs in Guyana, including any manager of a taxable activity in Guyana' is the representative liable for the non-resident's VAT duties (s.2 representative definition). Imports of SERVICES are taxed in the recipient's hands: s.9(2)(c) makes VAT on an import of services payable by the RECIPIENT (reverse-charge style, with the value rules in s.16 and timing under s.14 applied as if a supply), so a foreign supplier with no Guyana activity does not register on that account. IMPORTED DIGITAL SERVICES: no digital-services regime. Guyana has not enacted non-resident e-services registration or platform rules; foreign digital supplies to Guyanese businesses fall, where within the charge, under the import-of-services recipient liability above, and there is no collection mechanism aimed at B2C digital suppliers. Traps: (1) It is an 'equals or exceeds' test - exactly GYD 15,000,000 requires registration, unlike the exceed-only tests in the Bahamas and Trinidad. (2) The amount lives in regulation 3 of the VAT Regulations (amended effective January 2016, from the original GYD 10,000,000), not in the Act - Schedule IV para 1 only points at the regulations, so checking the Act text alone never yields the figure. (3) The 15-day application window is unusually short, and the backward limb runs over 'twelve or FEWER months', so a fast-growing startup can be caught mid-year. (4) Budgets change Guyanese VAT parameters almost every year (zero-ratings in 2025 and 2026 budgets), but neither the 2025 nor the 2026 budget (measures per GRA/official budget commentary, January 2026) touched the registration threshold - it has stood at 15,000,000 since January 2016; do not infer a threshold move from the annual VAT churn. (5) Auctioneers and public-entertainment promoters have NO threshold at all; the promoter rule requires registration before the first event, not after crossing. (6) The cessation/capital-goods relief in s.11(4) means a one-off asset sale spike does not force registration - applying the raw numbers overstates who must register.
Get it programmatically
curl https://latamref.dev/v1/gy/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/gy/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/gy/vat-registration-thresholdOther Guyana series: Bank of Guyana Bank Rate (rediscount rate) · Value-Added Tax standard rate · National Minimum Wage (private sector) · Public holidays · CPI inflation (year-on-year) · Corporation tax standard rate (non-commercial company) · Withholding tax rates · Statutory interest on debts and damages · Personal income tax rates · Statutory social-insurance contributions
The same figure elsewhere: Honduras · Jamaica · Mexico · Nicaragua · Panama · all 22