Anguilla
AIAnguilla, a British Overseas Territory, replaced its 2022 Goods and Services Tax on 1 August 2025 with a General Services Tax on services and a Goods Tax collected on imports; tax invoices are required between registered businesses, but no e-invoicing obligation was found.
Guide reviewed .
Invoicing and electronic documents
Inland Revenue Department (IRD)
Administers the General Services Tax, which registered businesses charge on the mark-up on services supplied domestically and remit by the 20th day of the following month.
Tax invoices, sales receipts and monthly returns · Official source: Inland Revenue Department Anguilla · General Services Tax
MyGovernment Portal (IRD Portal)
The online portal where taxpayers file and pay taxes, update their details, register representatives and request refunds. The portal page lists business licences, property tax and GST. It handles tax filing, not invoice exchange.
Online returns and payments · Official source: Inland Revenue Department Anguilla · online portal
Goods Tax on imports
Since 1 August 2025 a Goods Tax is payable to the Comptroller of Customs on the CIF value of goods imported for home use, at rates in the Integrated Customs Tariff, configured in ASYCUDA. There is no longer GST on imported goods.
Customs entries · Official source: Inland Revenue Department Anguilla · Goods Tax Act, 2025 (Act No. 9/2025)
Peppol
Anguilla has no Peppol Authority on OpenPeppol’s list, so OpenPeppol acts as the authority. Use is voluntary and agreed between trading partners.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
Anguilla’s abbreviation GST now means the General Services Tax, which applies to services only. Older guidance about the 2022 Goods and Services Tax, including tax on imported goods, no longer describes current rules: imports bear the separate Goods Tax at the border.
Invoicing software must produce tax invoices with the particulars in Schedule 3 of the General Services Tax Act, 2025 within 40 days of the supply. No electronic format is prescribed. Peppol can be used where both parties agree, provided the invoice carries the required particulars.
Legal guide
General Services Tax · registration
Mandatory above EC$300,000A person carrying on a taxable activity must apply for registration within 15 days once taxable supplies in 12 months reach EC$300,000, or when they are expected to.
Official source: Inland Revenue Department Anguilla · General Services Tax Act, 2025 (Act No. 8/2025)B2B · tax invoices and receipts
Required, no electronic format prescribedA registered supplier must give a registered recipient an original tax invoice within 40 days of the supply, with the particulars in Schedule 3, and only one per supply. Unregistered buyers get a sales receipt. A recipient may request a missing or corrected invoice, which must be issued within 10 days.
Official source: Inland Revenue Department Anguilla · General Services Tax Act, 2025 (Act No. 8/2025)Standard rate
13%The General Services Tax return reports standard-rated taxable supplies at 13% separately from zero-rated supplies.
Official source: Inland Revenue Department Anguilla · guide to completing the General Services Tax returnB2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe General Services Tax Act and IRD guidance require tax invoices and receipts with set particulars but prescribe no structured electronic format, platform or network.
Official source: Inland Revenue Department Anguilla · General Services TaxUK VAT e-invoicing from 2029
Not an Anguilla ruleThe UK requirement covers VAT invoices for taxable supplies between UK VAT-registered persons within the UK. The roadmap does not mention the Overseas Territories.
Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementation
Timeline
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Goods and Services Tax introduced
The Goods and Services Tax Act 2021 came into force, taxing imports and the mark-up on domestic supplies by registered businesses.
Official source: Inland Revenue Department Anguilla · Goods and Services Tax -
General Services Tax and Goods Tax replace GST
The General Services Tax Act, 2025 repealed the Goods and Services Tax Act and took effect with the Goods Tax Act, 2025. Charging the old GST on a supply from this date is an offence.
Official source: Inland Revenue Department Anguilla · General Services Tax Act, 2025 (Act No. 8/2025)
Peppol in Anguilla
- Directory participants
- 2
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.