Threshold driven
VAT Registration & Returns in Seychelles
Seychelles operates VAT, administered by the Revenue Commission, with registration once turnover crosses the threshold.
GCC business setup specialists
Mostly a domestic-business question
VAT applies to taxable supplies made in Seychelles, so a company trading locally will usually need to register once it crosses the threshold. An International Business Company with no local supplies is generally outside it. The error to avoid is crossing the threshold without noticing.
- Registration monitored against the threshold
- Returns filed on time from proper records
- Treatment of exports and imports explained
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What applies
The VAT picture in Seychelles
Local supplies are what matter.
| Element | Position |
|---|---|
| Scope | Taxable supplies made in Seychelles. |
| Registration | Required once the threshold is crossed. |
| Voluntary registration | Possible below the threshold in some cases. |
| Returns | Filed periodically with the Revenue Commission. |
| Imports | VAT accounted for on importation. |
| IBC with no local supplies | Generally outside the scope. |
The registration threshold, rate, return periods and exemptions are set by statute and revised. Yours are applied as currently in force.
How it works
Getting VAT right
Monitor the threshold, then file properly.
01
Assess
Whether you make taxable supplies in Seychelles and whether you are near the threshold.
02
Register
Registration completed when required, with invoicing and records set up to support returns.
03
File
Returns prepared from the accounting records and filed on time, with import VAT handled correctly.
- Expected annual turnover
- What you supply, in detail
- Where customers are located
- Whether supplies are made in Seychelles
- Whether goods are imported
- Whether services are exported
- Current registration status
- Invoice formats used
- Accounting system in use
- Return period preference
- Any arrears or unfiled returns
- Financial year end
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Assessment against the registration threshold
- Registration with the Revenue Commission
- Invoicing and record requirements explained
- Return preparation and filing
- Import VAT guidance
- Treatment of exported services
- Threshold monitoring
- Correspondence with the Revenue Commission
Not included, quoted separately
- VAT itself, paid at cost
- Penalties for periods before engagement
- Customs duties
- Audit representation beyond normal correspondence
- Accounting software licences
- Accounts preparation unless included
- Formal rulings
- Regulated filings, made by the licensed registered agent
Verify independently
Official Seychelles authorities
We file directly with these bodies on your behalf.
Financial Services AuthorityRegistrar of CompaniesSeychelles Revenue CommissionSeychelles Licensing AuthorityMinistry of InvestmentSeychelles Pension Fund
Questions
Seychelles VAT — FAQs
Does Seychelles have VAT?
Yes, administered by the Seychelles Revenue Commission, with registration required once turnover crosses the threshold.
Does an IBC need to register?
Generally not, where it makes no taxable supplies in Seychelles. A company trading locally is a different matter.
What is the threshold?
It is set by statute and revised, so we confirm the current figure and monitor your turnover against it.
How are imports treated?
VAT is accounted for on importation, which affects cash flow for trading businesses.
What if returns are already late?
We quantify the arrears and bring filings up to date. Penalties and interest apply, and delay makes it worse.
Go deeper
More Seychelles services
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