Barbados
BBBarbados' Value Added Tax Act (Cap. 87) and VAT Regulations set the contents of tax invoices and receipts, administered by the Barbados Revenue Authority (BRA); no e-invoicing obligation was found in the BRA sources reviewed.
Guide reviewed .
Invoicing and electronic documents
TAMIS
The BRA's Tax Administration Management Information System, an online platform for viewing tax accounts, filing returns, viewing statements and paying online. It does not exchange invoices. Barbados does not use Peppol.
Web portal at tamis.bra.gov.bb · Official source: BRA · TAMIS online portal
In Barbados, the practical requirement is a tax invoice with the particulars in regulation 2 of the VAT Regulations, issued when a registered buyer asks for one. The Act and Regulations reviewed are consolidated texts from 1997 to 2007, so check later amendments listed by the BRA, and confirm with the BRA before relying on electronic tax invoices alone.
Barbados has no Peppol Authority, and no national e-invoicing platform was found. An electronic invoice to or from a Barbadian business, by Peppol or any other channel, must still carry the particulars a Barbados tax invoice requires.
Legal guide
B2B · tax invoices
On the registered buyer's requestUnder section 7(7) of the VAT Act, a registrant making a taxable supply to another registrant must issue a tax invoice forthwith when that registrant asks for one. Failing to issue a required tax invoice carries a penalty of up to BBD 1,000. A tax invoice is presumed issued on the date it shows.
Official source: BRA · Value Added Tax Act, Cap. 87Tax invoice contents
Prescribed by regulation 2A tax invoice shows the words "tax invoice", a serial number, the issue date, the supplier's name or trading name, address and registration number, the recipient's name and address, a description and quantity, the consideration excluding tax, the rate and amount of tax for each category of supply, the total tax and the total payable. Credit and debit notes must refer to the original invoice's number, date and tax.
Official source: BRA · Value Added Tax Regulations, Cap. 87AB2C · receipts
Prescribed particularsA receipt issued by a registrant shows the registrant's name and registration number, a serial number, the total consideration, the date, and the rate and amount of tax for each category of supply. Registrants keep copies of tax invoices issued, originals received and records of sales of $20 or more for each period.
Official source: BRA · Value Added Tax Regulations, Cap. 87AVAT registration and rates
Threshold BBD 200,000; standard rate 17.5%Persons with annual income of BBD 200,000 or more, or monthly revenue above BBD 16,666.67, must register; the threshold has applied since 1 January 2016. The standard rate is 17.5%, with 7.5% for direct tourism accommodation services, 22% for telecommunications services and 0% for zero-rated items.
Official source: BRA · VAT rates and thresholdE-invoicing
No e-invoicing obligation found in the sources reviewedThe BRA's VAT pages, the VAT Act and the VAT Regulations describe tax invoice and receipt contents without requiring a structured electronic format or transmission to the BRA.
Official source: BRA · VAT rates and threshold
Timeline
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VAT Act and Regulations in force
The Value Added Tax Act (Act 1996-15) and the VAT Regulations 1996, including the tax invoice and receipt particulars, took effect from this date; some provisions started earlier.
Official source: BRA · Value Added Tax Regulations, Cap. 87A -
Registration threshold of BBD 200,000
The annual threshold rose from BBD 80,000 to BBD 200,000.
Official source: BRA · VAT rates and threshold
Peppol in Barbados
- 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.