Cuba VAT / GST

Sales tax and services tax (no VAT)

Cuba does NOT operate a value-added tax (VAT/GST). Instead it levies a separate Impuesto sobre las Ventas (sales tax) on the sale of goods and an Impuesto sobre los Servicios (services tax), both governed by Law No. 113. These are turnover-style indirect taxes without an input-credit (reverse-charge) mechanism.

• 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)
• Retail sales tax rate — 10% on retail sales of goods % (Ley No. 113 del Sistema Tributario (Impuesto sobre las Ventas))
• Wholesale sales tax rate — 2% on wholesale sales of goods % (Ley No. 113 del Sistema Tributario (Impuesto sobre las Ventas))
• Services tax rate — 10% on services (Impuesto sobre los Servicios) % (Ley No. 113 del Sistema Tributario (Impuesto sobre los Servicios))
• Export of goods — Exported goods are exempt from sales tax (Ley No. 113 del Sistema Tributario)
• 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)