Guyana zero-rates electricity generators, farm machinery, poultry pens and veterinary supplies from 29 January 2025

What changed in detail

Order No. 2 of 2025, the Value-Added Tax (Amendment of Schedule I) Order 2025, was published in the Official Gazette (Extraordinary) No. 35 of 29 January 2025. It was made on 29 January 2025 by the Senior Minister in the Office of the President with Responsibility for Finance, under section 98(1) of the Value-Added Tax Act, Cap. 81:05, and came into operation the same day.

It amends Schedule I, which lists the supplies zero-rated under section 17:

• New paragraph 9A. A supply of electricity generators is zero-rated.
• Paragraph 11, new sub-paragraphs (s), (t) and (u). Three agricultural items are added:
  • (s) a supply of machinery used in the agriculture sector;
  • (t) a supply of automated poultry pens;
  • (u) a supply of veterinary supplies.

Zero-rating means VAT is charged at 0%, so suppliers can still recover input VAT on what they buy to make these supplies.

What it means

The change is in force. The later Fiscal Enactments (Amendment) Act 2026 (gy-fiscal-enactments-act-3-vat-2026) added further items to Schedule I and Schedule II from 16 February 2026. As described in that record, it does not touch paragraphs 9A or 11. Because the zero rate is defined by description and not by tariff code, suppliers of mixed-use equipment should make sure what they sell is actually “used in the agriculture sector” before they apply 0%. GRA’s list of zero-rated and exempt supplies is the practical reference.