Saint Lucia

Ekwo is free, open source accounting software. Its St. Lucia pack carries the chart of accounts (Saint Lucia reference chart of accounts, 118 accounts), 4 tax rates in XCD, the periodic return (VAT return (box layout of this pack), 17 boxes), and the financial statements (Statement of financial position, Income statement). Last checked on 2026-10-19 against 6 texts of law and official sources.

Country code: LC
Currency: XCD
Pack version: 0.1.0
Last checked: 2026-10-19

Set up Ekwo for Saint Lucia The pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.: default (default) — 118 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.: 12 taxes at rates of 0, 7, 10, 12.5
domestic, exempt, export, import
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.: LC-VAT-RETURN — 17 boxes, filed month
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.: day 21 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.: filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.: no profile — no obligation in law
No Saint Lucian text read for this pack obliges a business to issue or accept an electronic invoice: the Value Added Tax Act, Cap. 15.42, s. 34 asks for a tax invoice in the form the Comptroller specifies, without naming a platform, a format or a Peppol profile. No Peppol authority for Saint Lucia was looked for. `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name
Where the tax balance landsThe accounts a filed declaration settles to, by role.: payable 2100
receivable 1172
Bank statementsThe formats this country’s banks send, and whether anything here reads them.: no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.: no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.: LC-IFRS-SME-SFP — 22 lines
LC-IFRS-SME-IS — 7 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.: community no named reviewer
6 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.: 2026-10-19
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.: 0.1.0 — published 2026-10-19
en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

LC-VAT-RETURNdeclaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2100. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

6 sources — the law this pack was read against

Value Added Tax Act, Cap. 15.42 (Act No. 7 of 2012), enactment as published by the Government of Saint Lucia, with the First Schedule (zero-rated supplies) and the Second Schedule (exempt supplies); amendments to the Schedules by Order after 2012 are not applied
Government of Saint Lucia · law · read 2026-10-19
Value Added Tax Act, Cap. 15.42, revised text of section 10 (rate of tax) — 12.5 %, as amended by S.I. 101 of 2016, and the Minister's power to set the rate for the tourism sector by Order
Attorney General's Chambers, Saint Lucia (Laws of Saint Lucia) · law · read 2026-10-19
Value Added Tax (Rate of Tax) (Tourism Sector Goods and Services) Order, 2020 (S.I. 188 of 2020), in force 1 December 2020 — 7 % on tourism accommodation, 10 % on restaurant food and beverages, water sports, tours and attractions
Government of Saint Lucia, Extraordinary Gazette of 23 November 2020 · regulation · read 2026-10-19
Service page "File VAT Return" — the Value Added Tax Remittance Form and Return, due within 21 days after the end of the tax period, lodged with the VAT Section of the Inland Revenue Department
Ministry of Finance, Government of Saint Lucia · guidance · read 2026-10-19
IFRS for SMEs Accounting Standard
IFRS Foundation / International Accounting Standards Board · standard · read 2026-10-19
Service page "VAT registration" of the Government of Saint Lucia — registration with the VAT Section of the Inland Revenue Department (the online filing portal efiling.govt.lc is not described there)
Ministry of Finance, Government of Saint Lucia · portal · read 2026-10-19

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