地域別税率 バルバドス

In Barbados, the VAT rate is 17.5% (for most digital services and SaaS).

税額を計算するには、以下の計算式を使用してください：

Tax Value = Net Price X 17.5%

Unlike many EU jurisdictions, Barbados generally requires the foreign supplier to collect and remit VAT on digital services even for B2B transactions. The local business customer then recovers this as input tax. There is no automatic “zero-rating” for B2B sales under a traditional reverse charge for non-resident digital services.

The seller must charge 17.5% VAT at the point of sale if the service is consumed in Barbados (based on billing address or IP).

VAT must still be charged to business buyers. The buyer provides their TIN so they can claim the VAT back as an input tax credit.

請求書は電子的に発行され、以下を含む必要があります。

• Supplier Name and Address
• Supplier VAT/TIN Number
• 連続請求書番号
• 発行日
• Description of Services (SaaS/Digital)
• Total Amount and VAT Amount (stated separately in BDS or USD with exchange rate).

The filing interval is quarterly for most overseas digital merchants (Standard residents file bi-monthly).

Filing deadline is the 21st day of the month following the end of the tax period (e.g., April 21st for the Jan–March quarter).

Filigs are done via the Tax Administration Management Information System (TAMIS) portal. Payments can be made via EZpay+ or wire transfer.

Tax records should be kept for a minimum of 7 years.