Organisation : Inland Revenue Department (IRD)
Facility Name : Goods & Services Tax (GST)
Country : Anguilla
Website : https://ird.gov.ai/Services/Tax/gst
What is Goods & Services Tax (GST)?
GST is a tax on the consumption of goods and services. It is charged on the value of imports and on the value-added (mark-up) on goods and services supplied domestically by GST registered businesses.
Related / Similar Facility : IRD Anguilla Business Licence Application
Businesses add GST to the price they charge when they provide goods and services. The GST collected during a tax period will be remitted to the Government of Anguilla on the 20th day of the following month. GST came into force on July 1st 2022.
How To Do GST Registration?
The GST rate is 13% and The threshold is EC$300,000.00. If you conduct a taxable activity that involves the supply of goods or services that are taxable and the total value at the end of any period of 12 months or fewer equals or exceeds EC$300,000.00, you will be required to register for GST.
In the case of Short Term Guest Accommodation Suppliers, Auctioneers, Public Entertainment Providers/Promoters, State or Statutory Body – registration is required from the date of commencement of that activity.
If you meet the requirements for registration, you must submit an application to the Comptroller of IRD within 15 days of becoming liable to register.
Types of Registration:
** Mandatory registration – If you meet the registration requirement you must apply within 15 days of recognizing that the threshold has been met.
** Voluntary registration – If you do not meet the registration requirements but wish to register you may apply to the
** Comptroller of Inland Revenue for consideration to be registered. However, there is no guarantee that you would be registered, as it will depend on your ability to keep proper records amongst other things.
** Forced registration– If you are required to register and fail to apply for registration as required, you may be registered from a date-determined by the Comptroller i.e the beginning of any period during which taxable activity was discovered.
FAQ On IRD Anguilla GST
Frequently Asked Questions FAQ On IRD Anguilla GST
Why is Anguilla introducing GST?
GST is a broad-based tax (covering most goods and services). It is a part of the Government’s reform programme aimed at achieving fiscal sustainability.
What is GST replacing?
GST is replacing five (5) existing taxes – Accommodation Tax, Communication Levy, Environmental Levy, Public Entertainment Tax and Interim Goods Tax (IGT).
Who pays GST?
All persons and businesses who purchase or import most goods or services will be required to pay GST.
Can anyone charge GST?
No. Only GST registered taxable persons are entitled to charge and collect GST for the government.
What is a taxable person?
A taxable person is a business or person engaged in taxable activity and registered for GST or required to be registered.
Can I change my GST registration?
A taxable person is required to notify the Comptroller, in writing, within 15 days of —
(a) any change in the name, address, place of business, constitution, name of partners, or nature of the principal taxable activity or activities of the person
(b) any change of address from which, or name in which, any taxable activity is carried on by the taxable person
(c) any change in circumstances if the person ceases to operate or closes on a temporary basis
Can I cancel my GST registration?
No application for closure will be processed until the Taxpayer has been registered for at least two (2) years. Cancellation of Registration is not allowed for Short Term Guest Accommodation Suppliers, Auctioneers, Public Entertainment Providers/Promoters, or Statutory Bodies.