--- name: gd-vat-registration description: "Grenada VAT registration and return administration reference checked for 2026. Covers the ordinary taxable-supplies threshold, aggregation of activities, public-entertainment registration, backward and forward turnover monitoring, return timing and deregistration requests. Use for Grenada VAT registration, EC$300,000 threshold, taxable turnover or VAT compliance administration. This Guide deliberately does not calculate output tax because the retrieved current summary is insufficient to establish all applicable rates and classifications. Input deductions, imports, reverse charge and supply exemptions require separate sourced work. Indexed official guidance and the underlying statutory provisions still need direct verification before release." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/gd-vat-registration" jurisdiction: "GD" tax_year: "2026" last_updated: "2026-10-23" authored_by: "Ryan Duguid" trust_label: "Accountant-authored" review_status: "pending_review" --- # Grenada VAT registration and returns ## Scope and evidence Source-cited draft checked 22 October 2026. This Guide addresses registration and return administration under the VAT framework. It does not establish VAT rates or a transaction's exemption. The official IRD VAT page returned an HTTP 500 error directly; its text was accessible in the search index. Treat this as indexed official guidance pending direct verification. ## Registration decision IRD states that annual taxable supplies **in excess of EC$300,000** require registration. A promoter of public entertainment or licensee/proprietor of a public-entertainment venue must register regardless of that threshold. Multiple taxable activities, branches and divisions are registered under the person conducting them, not separately. [IRD VAT guidance, referring to section 14](https://www.ird.gd/taxes/value-added-tax). The [IRD G-TAX registration FAQ](https://www.ird.gd/gtax/index.html) describes both a look-back test at the end of twelve months or less and a forward-looking test where there are reasonable grounds to expect taxable supplies above EC$300,000. Its ordinary threshold description includes standard-rated and zero-rated supplies. Do not test each branch separately or exclude zero-rated supplies just because their output rate is zero. ## Worked registration checks These illustrations assume the receipts have already been correctly classified as taxable supplies: - One person has EC$180,000 from one activity and EC$140,000 from another within the relevant period. Combined supplies are EC$320,000, above the ordinary threshold. - A new operator has a supported forecast of EC$360,000. Review the forward-looking registration obligation without waiting for actual receipts to cross the threshold. - A public-entertainment promoter cannot rely solely on a forecast below EC$300,000 to avoid registration. Record the period, legal person, activity classification, actual turnover and forecast evidence. The application deadline and effective registration date require checking against the operative Act before advising when charging begins. ## Return and cessation controls IRD says a taxable person must lodge a VAT return for each tax period no later than twenty days after its end. Retain the return calculation and submission receipt; a portal account alone does not demonstrate compliance. [IRD VAT return guidance](https://www.ird.gd/taxes/value-added-tax). The G-TAX FAQ directs a person seeking cancellation to submit a written request to the Comptroller. Falling turnover is a reason to apply for deregistration, not evidence that cancellation has already taken effect. [IRD G-TAX FAQ](https://www.ird.gd/gtax/index.html). ## Unresolved scope Confirm registration timing, payment deadlines, rates, zero-rating and exemption schedules, invoices, deductions, imports, refunds and special-sector rules before completing a return. The retrieved VAT page describes tourism/accommodation at 10% in an ambiguously worded general-rate answer; it is not used to establish a universal rate. Do not substitute an assumed VAT percentage for research. Independent review and direct source verification remain pending. > Contributed by Ryan Duguid. --- ## 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 2026-10-23. 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 `gd-vat-registration` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gd-vat-registration. If neither is available, confirm every figure against the official source pages cited above before relying on it.