Value-Added Tax (VAT) is a tax, which is payable on sales of goods or services. The tax, in all cases, is ultimately payable by the final consumer of the good or service. Each party in the chain of supply (manufacturer, wholesaler and retailer) acts as a VAT collector.

They collect VAT from their customer and include that VAT in their VAT return to the Barbados Revenue Authority. 

The information in this section highlights:

• Who must register for VAT
• VAT rates & Threshold
• VAT Filing periods
• Taxable and non-taxable activity
• Exempt supplies
• Zero-rated items