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VAT Policy#2 : VAT & Public Entertainment (Revised March 15, 2023)

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VAT Policy#2 : VAT & Public Entertainment (Revised March 15, 2023)

March 22, 2023

The following forms the guiding principle with respect to the registration of promoters of public entertainment:

In accordance with Section 11 (8) of the Value-Added Tax Act, Chapter 81:05, “…., a promoter of public entertainment, and licensees and proprietors of places of public entertainment, are required to apply for registration before they begin making supplies in connection with the first public entertainment promoted by them.”

Section 2 of the Value-Added Tax Act, Chapter 81:05, defines a promoter of public entertainment as “a person who arranges the staging of public entertainment”

Public entertainment is defined as “any musical entertainment, sporting event, theatrical performance, comedy show, performances, circus show, any show connected with a festival, or any similar show to which the public is invited,…”

In keeping with the above and for VAT purposes, public entertainment means “live” musical entertainment by bands, singers, and other categories of entertainers; sporting events such as boxing, cricket, football, horse racing and motor racing; theatrical performances, comedy shows, dance performances and any other similar show to which the public is invited.

However, bar-b-ques, limes, fairs or dances with sound systems and disc jockeys playing music are not considered public entertainment for the purpose of VAT, since they do not constitute live musical entertainment.

Therefore, the promoter of the aforementioned events will not be required to register for VAT, unless the event is held in connection with some form of live musical entertainment.

Further, a person (organisers of events) who is not considered a promoter of public entertainment will be issued with a letter indicating that the event being held does not require registration for VAT.

Additionally, promoters of public entertainment who are registered for VAT will also be issued with correspondence from the Central Registration Unit (CRU) of the Guyana Revenue Authority (GRA) in respect of each promotion, indicating that the GRA is aware of the event and arrangements are in place to recover VAT due.

Promoters are therefore required to present the letter from the CRU, GRA in addition to their VAT Registration Certificate to the police, as proof that the CRU and all Regional Branch Offices are aware of the impending live event to be held. Persons (organisers of events) that are not required to register for VAT must present their letters from the GRA to the nearest Police Station within the area in which the event is being held.

Contact Us:
Tax Advisory Services Section
Communications & Tax Advisory Services Division
Guyana Revenue Authority
200 -201 Camp Street
Tel: 227-6060 | 227-8222 Ext: 8000
Email: taxadvisory@gra.gov.gy | eservices@gra.gov.gy
Website: www.gra.gov.gy