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Anguilla implements 13% GST July 2022 – update

The Caribbean British territory of Anguilla is to introduce a 13% Goods and Services Tax (GST) on 1 July 2022.

Mandated business may now start the registration process if they are above the GST registration thresholds (see below).

Introducing a full consumption tax has been debated many times over the past decade, and received backing from the International Monetary Fund. And GST or VAT would replace the following taxes:

  • Import duty and surcharges
  • Stamp Duty
  • Hotel Accommodation Tax
  • Motor Vehicle Licenses
  • Bank Deposit Levy
  • Property Tax
  • Entertainment Tax
  • Communication Levy
  • Environmental Levy
  • Interim Goods Tax

The average VAT rate in other Caribbean islands is 16%. For regular free updates register for our global VAT and GST news.

GST registration threshold

There is a GST registration threshold of ECD 300,000 (approx $110,000 or €97,000). However, businesses from the following sectors must register even if below this threshold:

  • Hotels and similar short-term accommodation
  • Auctioneer houses
  • Live, pubic entertainment organisers

Business may start to register this month with the Comptroller of the Inland Revenue Department. Following this, returns must be completed on a monthly basis. They must be filed, with any GST due settled, by the 20thof the month following.

Exports will be zero-rated; the following supplies will be exempt:

  • Education
  • Residential Dwellings
  • Financial services
  • Medical
  • Prescription drugs
  • Health and related care
  • Rental of accommodation (aside from short-term)
  • Immovable property

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