Bahamas
BSThe Bahamas' Value Added Tax Act 2014 and the Comptroller's VAT Rules set the contents of VAT invoices and VAT sales receipts, administered by the Department of Inland Revenue (DIR); no e-invoicing obligation was found in the DIR guidance reviewed.
Guide reviewed .
Invoicing and electronic documents
DIR VAT online portal
The online system for VAT registration, return filing and payment. VAT returns must be filed online within 21 days of the end of each tax period. It does not exchange invoices. The Bahamas does not use Peppol.
Web portal at vat.revenue.gov.bs · Official source: DIR · VAT frequently asked questions
One Tax Bahamas
A new centralised DIR platform for registration, returns and payments, identified by a Bahamas Identification Number (BIN). Its rollout starts with the Domestic Minimum Top-Up Tax for in-scope multinational groups and tax representatives; other taxes are to follow. It is not an invoicing system.
Web platform; BIN identifier · Official source: DIR · One Tax Bahamas guidance document
For the Bahamas, the practical requirement is a VAT invoice or VAT sales receipt with the contents listed in VAT Rule 2015-010, including the buyer's TIN on invoices between registrants. Businesses that cannot meet a particular content rule can apply to the VAT Comptroller for a waiver, but the VAT rate and amount must always be shown.
The Bahamas has no Peppol Authority, and no national e-invoicing platform was found. An electronic invoice to or from a Bahamian business, by Peppol or any other channel, must still carry the VAT invoice particulars. Suppliers to government should expect the VAT to be withheld by appointed agencies, as described on the DIR's withholding page.
Legal guide
B2B · VAT invoices
VAT invoice required between registrantsA VAT registrant supplying another registrant issues a VAT invoice. Under VAT Rule 2015-010 it shows the words "VAT Invoice", the supplier's TIN, name and address, a serial number, the recipient's TIN, name and address, the invoice date, the supply date where earlier, quantities, descriptions and VAT-exclusive unit prices, any cash discount, the total excluding VAT, the VAT rate, the total VAT and the VAT-inclusive total. Standard-rated, zero-rated and exempt items must be distinguished.
Official source: DIR · VAT Rule 2015-010, content of invoices and receiptsB2C · VAT sales receipts
VAT sales receipt requiredSupplies to persons who are not registered need a VAT sales receipt showing the business's name, address and TIN, the VAT rate and the total VAT; prices may be VAT-inclusive or VAT-exclusive. VAT Rule 2015-010 adds a serial number, the date and a description of the supply. A business that is not registered may not charge VAT or issue VAT invoices or receipts.
Official source: DIR · VAT frequently asked questionsB2G · VAT withholding
In force for appointed agenciesFrom 1 July 2022, appointed VAT withholding agents, starting with the Public Treasury and three ministries, withhold 100% of the VAT on payments above $9,999.99 for standard-rated supplies and give the supplier a Withholding VAT Certificate (Form 73). The supplier's invoice states the VAT separately.
Official source: DIR · VAT withholdingVAT registration, rate and records
Threshold $100,000; standard rate 10%Registration is required when taxable supplies over the past or next 12 months exceed $100,000, generally within 14 days. The standard rate is 10%. VAT records, including sales records, must be kept in English for five years.
Official source: DIR · VAT frequently asked questionsE-invoicing
No e-invoicing obligation found in the sources reviewedThe DIR's VAT FAQs, invoice rules and legislation listing describe invoice and receipt contents without requiring a structured electronic format or transmission to the DIR.
Official source: DIR · VAT legislation
Timeline
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Value Added Tax Act 2014
The Act that governs VAT, including VAT invoices and sales receipts, is dated this day in the DIR's legislation listing.
Official source: DIR · VAT legislation -
Invoice and receipt content rules apply
VAT Rule 2015-010, made under section 17 of the VAT Act, applies from this date to the content of VAT invoices and VAT sales receipts.
Official source: DIR · VAT Rule 2015-010, content of invoices and receipts -
VAT withholding agents appointed
The Public Treasury and three ministries began withholding the VAT on payments to their vendors.
Official source: DIR · VAT withholding
Peppol in Bahamas
- 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.