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TIN and VAT registration

From the GuyanaHub Wiki. Last updated 24 Oct 2026. Checked on 24 Oct 2026.

How to get a Taxpayer Identification Number (TIN) from the Guyana Revenue Authority, online or in person, what it costs, and when a business must register for VAT.

General information only, not tax advice. GRA itself says its guides are "not a substitute for the Law" [3]. Confirm with GRA or a qualified accountant.

The TIN

A Taxpayer Identification Number is your tax number with GRA. It is asked for by DCRA (business names), NIS (employers), banks and many licensing offices.

Two ways to apply [1]

Online

  1. Create an account on GRA eServices (eservices.gra.gov.gy) and confirm your email.
  2. Log in and choose "Register a new taxpayer". Check eligibility, complete the form and upload documents.
  3. GRA reviews the application and contacts you if anything is missing.
  4. When notified, visit a GRA office with your original documents, pay the fee and collect the certificate.
  5. You have one month to pay and collect, or you may need to apply again.

In person

  1. Complete the registration form.
  2. Hand it in with your documents to the Registration Clerk at a GRA office.
  3. A supervisor reviews it. Then pay the fee and collect your certificate.

Documents GRA lists [1]

Applicant Documents
Company Taxpayer Registration Form; copy of Certificate of Incorporation; valid ID for two directors (also for non-resident companies)
Partnership Generally not required to have a TIN unless registering for VAT. Then: business registration, ID for all partners without a TIN, Taxpayer Registration Form
Sole trader Uses the owner's individual TIN. If the owner has none: business registration (if registered), Small Business Bureau certificate, projected balance sheet and income statement, valid ID, original and copy of proof of address

Cost [2]

  • New TIN certificate: G$1,000
  • Reprint (lost or damaged): G$2,000
  • Reprint for a name or address change: free
  • Taxpayers 65 and over: no fee for a new or reprinted certificate

GRA lists payment at its cashiers, MMG, Bill Express and the commercial banks named on its page [2].

VAT

When you must register [4]

GRA says registration is mandatory when:

  • taxable activity equals or exceeds G$15,000,000 at the end of 12 months, or exceeds it in less than 12 months; or
  • taxable activity is expected to exceed the threshold in the next 12 months.

The VAT Act says you must apply within 15 days of either point [5]. GRA warns that failing to register brings a penalty of double the output tax payable from the time you should have applied [4].

Voluntary registration [4]

Below G$15,000,000 you may apply voluntarily if your business and location are easy to identify, you can keep records as Section 60 of the VAT Act requires, and you can show you intend to make taxable supplies.

Rates

GRA's VAT policy describes taxable supplies as those charged at 0% or 14%. Exempt supplies are listed in a schedule to the VAT Act and do not count toward the threshold [6].

Some activities register from day one

The VAT Act requires some persons to register regardless of turnover, including auctioneers and promoters or licensees of places of public entertainment [5]. Ask GRA if your trade might be one of these.

After you register

GRA reminds new businesses about quarterly advance tax due dates (1 April, 1 July, 1 October, 31 December), to keep regular records, and to display licences at the premises [7].

References

  1. GRA, "Apply For A TIN". https://gra.gov.gy/business/tax-operations-and-services/apply-for-a-tin/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  2. GRA, "Cost Of A New Or Replacement TIN". https://gra.gov.gy/business/tax-operations-and-services/cost-of-a-new-or-replacement-tin/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  3. GRA, "Guide to Obtaining a TIN (Trade | Business)" (updated 2 Feb 2026). https://gra.gov.gy/guide-to-obtaining-a-tin-trade-business/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  4. GRA, "Register For VAT (Mandatory, Voluntary)". https://gra.gov.gy/tax-services/vat-services/register-for-vat/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  5. Value-Added Tax Act, Cap. 81:05, section 11 (GRA PDF). https://www.gra.gov.gy/wp-content/uploads/2022/07/VAT-Act-Regul.-Trans.-Reg.-revised-July-15-2022.pdf (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  6. GRA, "VAT Policy #24: Value Added Tax Registration (Revised 11 Feb 2022)". https://gra.gov.gy/vat-policy24-value-added-tax-registration-revised-february-11-2022/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  7. GRA, "Start Your Business". https://www.gra.gov.gy/quick-links-2/start-your-business/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
  8. GRA eServices. https://eservices.gra.gov.gy/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.

Categories: Doing business | Tax

Text CC BY-SA 4.0. Facts from the official sources listed. Images are credited under their own licences. Site contact: service@computingcore.net.