---
name: cu-vat-gst
description: "Source-cited draft: vat / gst for Cuba (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cu-vat-gst"
  jurisdiction: "CU"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cuba VAT / GST

## Sales tax and services tax (no VAT)

- **VAT / GST status** — Cuba has NO value-added tax. Indirect taxation is via a sales tax and a services tax.  _(Ley No. 113 del Sistema Tributario, https://vat-calculator.net/cuba.html)_
- **Retail sales tax rate** — 10 % (on retail sales of goods)  _(Ley No. 113 del Sistema Tributario (Impuesto sobre las Ventas), https://vat-calculator.net/cuba.html)_
- **Wholesale sales tax rate** — 2 % (on wholesale sales of goods)  _(Ley No. 113 del Sistema Tributario (Impuesto sobre las Ventas), https://vat-calculator.net/cuba.html)_
- **Services tax rate** — 10 % (on services (Impuesto sobre los Servicios))  _(Ley No. 113 del Sistema Tributario (Impuesto sobre los Servicios), https://vat-calculator.net/cuba.html)_
- **Export of goods** — Exported goods are exempt from sales tax  _(Ley No. 113 del Sistema Tributario, https://vat-calculator.net/cuba.html)_
- **Export of services** — Exported services are exempt from the services tax  _(Ley No. 113 del Sistema Tributario)_
- **Reverse charge / input credit** — No input-credit or reverse-charge mechanism exists, since these are turnover taxes, not a VAT (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Filing / remittance frequency** — Sales and services tax are typically declared and remitted monthly to ONAT (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Registration threshold** — Liability attaches to registered economic actors (TCP, MIPYME, state entities) carrying on taxable sales/services; there is no separate VAT-style turnover registration threshold (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cu-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cu-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.