The West Indies Island state of the Bahamas imposed VAT obligations on non-resident providers and digital marketplaces for digital and electronic services to consumers from 1 December 2019. There is no special VAT registration process, and no requirement to appoint a local VAT Fiscal Representative.
Bahamas VAT on foreign digital services
Bahamas VAT cut to 10% January 2022
Standard rate cut partially funded by removal of zero-rating on basics The Caribbean Island of the Bahamas has agreed a 2% VAT rate cut from 12% to 10% by 1 January 2022. The VAT rate was raised from 7.5% to 12% in July 2018. VAT