Goods and Services Where You Have to Charge VAT
If you are registered for VAT, you must charge VAT on all VAT supplies of goods and services that you make. 'Supplies' include day-to-day sales as well as anything else that you sell or invoice for, such as assets and commission, and anything else you supply or take out of the business even if you don't charge for it, such as loans, gifts, samples and anything used privately. There are some exceptions.
VAT is charged on sales and other supplies.
If you are registered for VAT, you must charge VAT on all supplies of goods and services that you produce within the Federation of St. Christopher and Nevis, at the appropriate rate, unless they are specifically exempt from VAT as noted in the VAT act.
Please see subsection “Rates of VAT on different goods and services” for the different rates that the VAT Act provides as applicable.