按地区划分的税率 巴巴多斯

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

要计算您的税额，请使用以下公式：

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.

发票必须以电子形式开具，并包含：

• Supplier Name and Address
• Supplier VAT/TIN Number
• 序列发票号码
• 开具日期
• 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.