Goods & Services Tax

Goods & Services Tax

Introduction to GST

GST is a tax on the consumption of goods and services.  It will be charged on the value of imports and on the value-added (mark-up) on goods and services supplied domestically by GST registered businesses.
 
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 will come into force on July 1st 2022.
 

Goods and Services Tax Act 2021

Goods and Services Tax Act (Amended) 2022

Read the Regulations

GST Register as at 15th July 2022

FAQ Brochures

What is GST?

How GST works

Registration

I have Been Registered for GST

Supplies

GST and the Consumer

GST Guide for fishing and Farming

 

GST Documents

GST Glossary 

Comparison of Accommodation Tax and GST

F2 - Registration for an Individual Enterprise

F3 - Registration of a Non-Individual Enterprise

Required Tax Representation For Businesses

GST Return Form

 

GST Guides

GST Guide

Guide to Preparing for an Audit

Guide to Completing the GST Return

Financial And Insurance Services Guide

Customs Guide

Construction guide

Guide to Real Estate

Keeping Proper Books & Records Guide

Pricing Mechanism Guide

Promoters of Public Entertainment

Registration Guide

Retailers & Wholesalers Guide

Short-term Accommodation Guide