The Guyana Revenue Authority hereby advises taxpayers that based on the Amendments to the Value Added Tax Act, Cap.81:05, the following is the revised list of zero-rated supplies as contained in Schedule 1 to the Act. This list shall be deemed to have into operation on the 1st day of February 2017, except:
(1) paragraph 4( (a)(b)(c) deletion of the words “importation of” which came into operation on the 1st day of January 2018
(2) the words ‘and services’ in paragraph 2 (f) and paragraph 5, sub-paragraph (c) came into operation on the 1st day of January, 2019.

(3)Paragraph 5 sub-paragraph (d) came into operation on the 1st day of October, 2020

(4) Paragraph 6(a) – deletion of the word ‘only’ came into operation on the 1st day of October, 2020

(5) Paragraph 6 sub-paragraph (b) (vii) and (viii) came into operation on the 1st day of October, 2020

(6) Paragraph 6A came into operation on the 1st day of October, 2020

(7) Paragraph 8,9,10,11 and 12 came into operation on the 1st day of October, 2020

(8) Amendment of Schedules I and II Order 2021 came into operation on the 1st of March, 2021.

In this Schedule – 

  1. “export country” means any country other than Guyana and includes a lace which is not situated in Guyana, but does not include a specific country or territory that the President  by proclamation in the Gazette designates as one that is not an export country; “exported from Guyana”, in relation to any movable goods supplied by a registered person under a sale or a credit agreement, means –

(a) consigned or delivered by the registered person to the recipient at an address in an export country as evidenced by documentary proof acceptable to the Commissioner; or

(b) delivered by the registered person to the owner or character of a foreign-going aircraft when such aircraft is going to a destination in an export country and such goods are for use or consumption in such aircraft, as the case may be; and “intellectual property rights” means a patent, design, trade mark, copyright, know-how, confidential information, trade-secret, or similar rights;

For the complete list of zero-rated and exempt supplies, click here