Trinidad & Tobago
TTTrinidad and Tobago's Value Added Tax Act (Chap. 75:06) requires registered persons to give tax invoices with set contents, administered by the Board of Inland Revenue through the Inland Revenue Division (IRD); no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
e-Tax
The IRD's online portal for viewing tax accounts, filing returns (including VAT, PAYE and corporation tax), generating payment slips and corresponding with the IRD. It does not exchange invoices. Trinidad and Tobago does not use Peppol.
Web portal at etax.ird.gov.tt · Official source: IRD · e-Tax
In Trinidad and Tobago, the practical requirement is a VAT Act tax invoice: a short-form invoice at the time of supply, or a full tax invoice with the buyer's details when the buyer asks for one. See section 36 of the VAT Act. Neither the Act nor the IRD's guidance says whether an electronic tax invoice is acceptable; confirm with the IRD before replacing paper invoices.
Trinidad and Tobago has no Peppol Authority, and no national e-invoicing platform was found. An electronic invoice to or from a business there, by Peppol or any other channel, must still carry the particulars section 36 requires.
Legal guide
B2B · full tax invoices
On the recipient's requestUnder section 36(2) of the VAT Act, a full tax invoice shows the words "tax invoice", a serial number and date, the supplier's name, address and registration number, the recipient's name and address, a description and quantity of the goods or services, the consideration excluding tax, the value of the supply, and the rate and amount of tax.
Official source: IRD · Value Added Tax Act, Chap. 75:06 (2024 revision)All supplies above TT$20 · tax invoices
Mandatory at the time of supplyA registered person making a commercial supply above TT$20 must give a tax invoice when the supply takes place. By default it may be the short form under section 36(3) (supplier's name, address and registration number, date and tax-inclusive price); businesses listed in Schedule 3A need not issue one unless asked. Failing to issue one is an offence with a fine of TT$6,000.
Official source: IRD · Value Added Tax Act, Chap. 75:06 (2024 revision)VAT registration, rate and records
Threshold TT$600,000; standard rate 12.5%Businesses whose commercial supplies exceed TT$600,000 in any 12-month period must register (as of 1 January 2023). Invoices need not be attached to VAT returns but must be produced on request; records are kept for six years, or three years from filing if later.
Official source: IRD · Value Added TaxE-invoicing
No e-invoicing obligation found in the sources reviewedThe IRD's VAT guidance and the VAT Act describe tax invoice contents without requiring a structured electronic format or transmission to the Board of Inland Revenue.
Official source: IRD · Value Added Tax
Timeline
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Value Added Tax Act (Act 37 of 1989)
The Act that governs VAT and tax invoices commenced on this date; tax was charged from the appointed day under section 6.
Official source: IRD · Value Added Tax Act, Chap. 75:06 (2024 revision) -
VAT registration threshold of TT$600,000
The IRD gives this as the date from which the TT$600,000 threshold applies.
Official source: IRD · Value Added Tax
Peppol in Trinidad & Tobago
- Directory participants
- 1
- 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.