Cuba Sales and Services Tax guidelines
Cuba has no VAT. This guide covers the Impuesto sobre las Ventas on goods and the Impuesto sobre los Servicios on services — gross-turnover taxes with no input credit — at 10% (5% for listed activities) under Ley 181/2025 for 2026, registration with ONAT within 15 days and no threshold, the 13 mandatory data items of the Factura under MFP Resolution 55/2021, monthly payment within 20 or 60 days, exemptions and penalties.