Antigua & Barbuda
AGAntigua and Barbuda taxes supplies through the Antigua and Barbuda Sales Tax (ABST), administered by the Inland Revenue Department (IRD), which requires ABST invoices between registered businesses and ABST receipts for other customers; no e-invoicing obligation was found in the IRD guidance reviewed.
Guide reviewed .
Invoicing and electronic documents
IRD ABST administration
The IRD registers ABST businesses and receives their monthly ABST remittances. Its taxpayer services include guides for paying through online banking. It is a tax administration service, not an invoice exchange. Antigua and Barbuda has no Peppol Authority, and no national e-invoicing platform was found.
IRD forms and bank payments · Official source: IRD Antigua and Barbuda · tax services
For Antigua and Barbuda, the practical requirement is an ABST invoice with the buyer's and supplier's TIN when both are registered, and an ABST receipt otherwise; see the IRD's ABST FAQ. The FAQ dates from 2020, so confirm current rates and thresholds with the IRD before relying on them.
There is no national e-invoicing platform or Peppol Authority. An invoice sent electronically, by Peppol or otherwise, must still carry every item the IRD lists for an ABST invoice.
Legal guide
B2B · ABST invoices
Required between registered personsAn ABST invoice is issued by a registered person to another registered person and supports the buyer's input tax deduction. The IRD lists its contents as the supplier's and recipient's TIN, name and address, a serial number and issue date, a description with quantity and supply date, the unit price, the consideration and the ABST charged.
Official source: IRD Antigua and Barbuda · ABST frequently asked questions (2020)B2C · ABST receipts
Required for sales to unregistered customersRegistered businesses must issue ABST receipts showing the business name, address and TIN, a description of the goods or services, the ABST-inclusive price, which items are taxable and the ABST charged. Displayed prices must include ABST.
Official source: IRD Antigua and Barbuda · ABST frequently asked questions (2020)ABST registration and records
Registration above EC$300,000In the IRD's 2020 FAQ, registration is required at annual taxable turnover of EC$300,000 or more, and for listed professionals such as lawyers, accountants, architects and engineers regardless of turnover. Registered businesses file monthly and keep books and records for seven years.
Official source: IRD Antigua and Barbuda · ABST frequently asked questions (2020)E-invoicing
No e-invoicing obligation found in the sources reviewedThe IRD's ABST pages and FAQ describe paper-style invoices and receipts. They do not require a structured electronic format, transmission to the IRD or an electronic fiscal device.
Official source: IRD Antigua and Barbuda · ABST guides and forms
Timeline
-
ABST introduced
Historical. The Antigua and Barbuda Sales Tax took effect, with a special rate for the hotel and accommodation sector.
Official source: IRD Antigua and Barbuda · ABST frequently asked questions (2020)
Peppol in Antigua & Barbuda
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.