In accordance with the Vienna Conventions on Diplomatic Relations of 1961 and Consular Relations of 1963, members of Diplomatic Missions and Consular Posts in Seychelles are entitled to tax privileges. This also applies to certain members of offices of International Organisations in line with relevant agreements between Seychelles and the International Organisation. However, the purpose of such privileges is not to benefit the individuals but to ensure that they efficiently discharge of their duties.
Exemption of Import Duties
Depending on their diplomatic ranks, members of the Diplomatic Missions and International Organisations in Seychelles are entitled to exemption of import duties on imported items for their official and personal use. Members of Consular Posts in Seychelles are entitled to exemption of import duties on items imported for official use of the Consulate.
How to apply for Exemption on Import Duties
The request for exemption of Import Duties should be made under cover of a Note Verbale or Official letter. All submissions to the Foreign Affairs Department should comply with the following requirements:
1. Should be in Seychelles Rupees. If there is a need to convert currencies, it is advisable to use the exchange rate of the date of the transaction or the Central Bank of Seychelles average rates, the refund will be in Seychelles Rupees.
2. The following documents should be attached to the request:
- Relevant Invoices
- Packing List containing details of items
- Airway bill/Bill of entry/Details of ShipmentÂ
Refund of Value added Tax
Depending on their diplomatic ranks, members of the Diplomatic Missions and International Organizations in Seychelles are entitled to refund of Value Added Tax (VAT) on items for their official and personal use.
Members of the Consular Post in Seychelles are entitled to refund of Value Added Tax (VAT) on items for the official use of the Consulate.
How to apply for refund of Value added Tax ( VAT)
The request for refund of VAT should be made under cover of a Note Verbale or Official letter. All submissions to the Ministry should comply with the following requirements:
- All claims should be in Seychelles rupees. If there is a need to convert currencies, it is advisable to use the exchange rate of the date of the transaction or the Central Bank of Seychelles average rates. The refund will be in Seychelles Rupees.
- For the refund to be approved and processed the VAT invoice or receipt should contain the following, as per Part 8 Section 28 of the VAT Act, 2010:
a. The words “VAT invoice” in a prominent place.
b. The name, address and the taxpayer Identification Number (T.I.N) of the supplier.
c. The description of the goods (including quantity or volume) or services supplied and the date on which the supply was made.
d. The amount of VAT charged.
e. The name of the recipient of the supply, if the supplier is not VAT registered.
3. Claims should not be made on:
a. Exempt supplies such as gasoline and salaries.
b. Items given as gifts or donations
c. Rental property
4. The VAT invoices or receipts submitted should not be blurry. If they are, the claim will not be processed.
5. All submissions should be for purchases made for a period of 3 months (quarterly).
6. All claims should be submitted to the Ministry no later than the 10th day of the following quarter for transmittal to the Seychelles Revenue Commission.
7. Only diplomats registered with the Ministry are eligible to make claims for refund.
8. VAT Refund only applies to invoices higher than SCR 300 excluding VAT.
9. Changes in or new bank details should be communicated to the Ministry for the attention of the Seychelles Revenue Commission.
Refund of Excise Tax on Fuel
Depending on their diplomatic ranks, members of the Diplomatic Missions in Seychelles are entitled to refund of Excise Tax on fuel for their official and personal use. An amount of SCR 8.50 is refunded on each litre of fuel consumed.
How to apply for refund of Excise Tax on fuel
The request for refund of Excise Tax in Fuel should be made under cover of a Note Verbale or Official letter. All submissions to the department should comply with the following requirements:
- All claims should be in Seychelles rupees. If there is a need to convert currencies, it is advisable to use the exchange rate of the date of the transaction or the Central Bank of Seychelles average rates. The refund will be in Seychelles Rupees.
- For the refund to be approved and processed the following procedures should be complied with:
a. The request should be accompanied by the receipt(s) obtained on the day of purchase signed and stamped by a representative of the Petrol Station
b. All submissions should be for purchases made for a period of 3 months (quarterly).
c. All claims should be submitted to the department no later than the 10th day of the following quarter for transmittal to the Seychelles Revenue Commission.
d. Only diplomats registered with the Ministry are eligible to make claims for refund.
3. Changes in or new bank details should be communicated to the Ministry for the attention of the Seychelles Revenue Commission.