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34.   Tax invoices and sales receipts

Revised Laws of Saint Lucia (2022)

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34.   Tax invoices and sales receipts

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    (1)   Subject to subsection (2), a registered supplier, making a taxable supply to a registered recipient, shall provide the registered recipient with an original tax invoice for the taxable supply in the form and containing the information specified by the Comptroller.

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    (2)   A registered supplier making a taxable supply to a registered recipient is authorised to issue a sales receipt, in lieu of a tax invoice if the total consideration for the taxable supply is in cash and does not exceed the amount specified in Regulations.

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    (3)   A person shall not provide a tax invoice in circumstances other than the circumstances specified under this section.

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    (4)   Subject to subsection (6), a registered supplier shall not issue more than one tax invoice for each taxable supply.

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    (5)   Where, within 60 calendar days after the date of a supply, a registered recipient who has not received a tax invoice as required by subsection (1) requests the registered supplier, in writing, to provide a tax invoice in respect of the taxable supply, the supplier shall comply with the request within 14 calendar days after receiving it.

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    (6)   Where a registered recipient claims to have lost the original tax invoice for a taxable supply, the registered supplier may provide a copy clearly marked “copy”.

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    (7)   A registered supplier making a taxable supply to an unregistered recipient, shall provide the unregistered recipient with a sales receipt for the taxable supply in the form and containing the information specified by the Comptroller.

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    (8)   Notwithstanding this section —

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      (a)     a registered supplier making a taxable supply to a person, mission, organisation, or government specified in section 59(1) may issue an original tax invoice covering that supply to the person, mission, organisation, or government in the form and containing the information specified by the Comptroller;

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      (b)     if a recipient referred to in paragraph (a) claims to have lost the original tax invoice for a taxable supply, the registered supplier may provide a copy clearly marked “copy”; and

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      (c)     a registered person making a taxable supply consisting of one or more items totalling not more than $5 is not required to issue a tax invoice or sales receipt for that supply.

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    (9)   A person shall not —

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      (a)     issue a false invoice or a false sales receipt; or

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      (b)     use a false taxpayer identification number.

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    (10)   A person who contravenes this section commits an offence and is liable on summary conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding one year or to both.

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