The Government of The Commonwealth of The Bahamas

Legal – VAT

Completed VAT GUIDES

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Posted Date: 31 Oct 2023
Zero Rating of Professional Services

Posted Date: 25 Jul 2022
Guidance on VAT Withholding
Posted Date: 07 Apr 2020
Guidance for Businesses Qualifying for Tax Credit and Tax Deferral Relief
Posted Date: 22 Jul 2019
Procedures for VAT and Stamp Tax on Realty Transactions
Posted Date: 01 Jul 2018
The Bahamas General VAT Guide
Posted Date: 01 Jul 2018
VAT Guidance on the Cash Accounting and Flat Rate Schemes
Posted Date: 01 Jul 2018
VAT Guidance on Transitional Arrangements
Posted Date: 17 Mar 2017
VAT Guidance on Accounting
Posted Date: 17 Mar 2017
VAT Guidance on Completing a VAT Return
Posted Date: 17 Mar 2017
VAT Guidance on Invoices, Sales Receipts, Credit Notes and Debit Notes
Posted Date: 17 Mar 2017
VAT Guidance on Registration
Posted Date: 17 Mar 2017
VAT Guidance on Completing VAT Group Registration Form

Posted Date: 01 Jan 2025
VAT Guidance for Registered Agent Declaration
Posted Date: 01 Apr 2024
VAT Guidance for Cruise Line Operations & Private Islands
Posted Date: 01 Mar 2023
VAT Guidance on Refund on First Home Construction/Renovation
Posted Date: 01 Jul 2022
VAT Guidance on Yacht Charters
Posted Date: 01 Jul 2018
VAT Guidance for the Retail and Wholesale Sectors
Posted Date: 01 Jul 2018
VAT Guidance Insurance Services In The Bahamas
Posted Date: 01 Jul 2018
VAT Guidance on the Transportation of Passengers and Goods
Posted Date: 11 Jul 2017
VAT Guidance on Cash Accounting Scheme for Law Firms
Posted Date: 01 Jul 2017
VAT Guidance Construction Industry
Posted Date: 17 May 2017
VAT Guidance on Public Entertainment
Posted Date: 17 May 2017
VAT Guidance on Education Services
Posted Date: 17 May 2017
VAT Guidance on Holiday Accommodation and the Tourism Industry
Posted Date: 06 Apr 2017
VAT Guidance on VAT Free Shopping
Posted Date: 17 Mar 2017
VAT Guidance Charities, Clubs and Associations
Posted Date: 17 Mar 2017
VAT Guidance on the Hawksbill Creek Agreement
Posted Date: 17 Mar 2017
VAT Guidance on Land and Property Guide
Posted Date: 17 Mar 2017
VAT Guidance on The Treatment of Motor Vehicles
Posted Date: 17 Mar 2017
VAT Guidance on Medical & Healthcare Services
Posted Date: 17 Mar 2017
VAT Guidance on Financial Services

Posted Date: 04 Nov 2024
Value Added Tax Act Reprint
Posted Date: 19 Sep 2014
VALUE ADDED TAX ACT, 2014

Posted Date: 13 May 2025
VALUE ADDED TAX ACT(AMENDMENT)
Posted Date: 13 May 2025
Value Added Tax (Amendment) Bill, 2024
Posted Date: 22 Feb 2025
Value Added Tax (Amendment) Bill, 2025
Posted Date: 27 Jun 2024
Value Added Tax (Amendment) Act, 2024
Posted Date: 01 Jul 2023
Value Added Tax (Amendment) Act, 2023
Posted Date: 01 Jul 2022
Value Added Tax Amendment Act 2022
Posted Date: 13 Dec 2021
VALUE ADDED TAX (AMENDMENT)(NO. 2) ACT, 2021
Posted Date: 01 Jul 2021
VALUE ADDED TAX (AMENDMENT) ACT, 2021
Posted Date: 18 Sep 2020
Value Added Tax School Supplies Tax Holiday Order
Posted Date: 01 Jul 2020
VALUE ADDED TAX ACT (AMENDMENT)
Posted Date: 02 Aug 2019
VALUE ADDED TAX ACT (AMENDMENT)
Posted Date: 31 Dec 2018
VALUE ADDED TAX ACT NO2(AMENDMENT)
Posted Date: 01 Jul 2018
VALUE ADDED TAX ACT(AMENDMENT)
Posted Date: 01 Jul 2016
VALUE ADDED TAX ACT(AMENDMENT)
Posted Date: 01 Jul 2015
VALUE ADDED TAX ACT(AMENDMENT)

Posted Date: 29 May 2019
VALUE ADDED TAX REGULATIONS
Posted Date: 30 May 2018
VALUE ADDED TAX REGULATIONS
Posted Date: 01 Dec 2014
VALUE ADDED TAX REGULATIONS

Posted Date: 13 May 2025
Group Registration
Posted Date: 13 May 2025
Deferral of Import VAT
Posted Date: 01 Nov 2024
VAT Rule on VAT Free Shopping
Posted Date: 17 Mar 2023
VALUE ADDED TAX (SUPPLY OF REAL PROPERTY) (GENERAL) RULES, 2023
Posted Date: 29 Jul 2022
VALUE ADDED TAX (WITHHOLDING AGENTS) RULES, 2022
Posted Date: 23 Apr 2021
VALUE ADDED TAX (CHARITABLE AND NONPROFIT) RULES, 2021
Posted Date: 13 Nov 2019
Gazetted VAT Rules 2019 Supply of Real Property
Posted Date: 06 Sep 2018
Transitional Hotel Booking
Posted Date: 06 Sep 2018
Transitional Construction Contract
Posted Date: 06 Sep 2018
Flat Rate Accounting Scheme
Posted Date: 06 Sep 2018
Defining Continuous Journey for International Travel
Posted Date: 01 Feb 2017
VAT Rule on Refund of VAT on Consumables Purchased at Designated Ports and Airports
Posted Date: 01 Jan 2017
VAT Rule on VAT Free Shopping
Posted Date: 29 Sep 2015
Gazetted VAT Rules
Posted Date: 01 Aug 2015
Public Entertainment***Amended Mar 13***
Posted Date: 01 Jul 2015
New Business Input Tax Credit
Posted Date: 09 Jun 2015
2015-01-29 VAT Rule Debit and Credit Notes final
Posted Date: 09 Jun 2015
VAT Rule 2015-024 Condominium and Home Owners Associations
Posted Date: 09 Jun 2015
VAT Rule 2015-019 Additional Time for the issuance of valid VAT Invoice and Sales Receipts Financial Institutions
Posted Date: 09 Jun 2015
VAT Rule 2015-014 The treatment of Input Tax Credits on Insurance Services to June 30-2015
Posted Date: 09 Jun 2015
VAT Rule 2015-008 VAT Free Shopping Rule ammended
Posted Date: 09 Jun 2015
2015-01-29 VAT Rule Menu Pricing for dinein Final
Posted Date: 09 Jun 2015
VAT Rule 2015-007 New Business Input TAX credit
Posted Date: 09 Jun 2015
VAT Rule 2015-006 Requirement of Security
Posted Date: 09 Jun 2015
VAT Rule 2015-005 Deferral of Import VAT Jan 26-2015
Posted Date: 09 Jun 2015
VAT Rule 2015-004 GroupRegistration
Posted Date: 09 Jun 2015
2015-01-29 VAT Rule Transitional Hotel Booking
Posted Date: 09 Jun 2015
2015-01-29 VAT Rule Defining Continuous journey for international Transport
Posted Date: 09 Jun 2015
2015-01-29-VAT-Rule-Apportionment-Formula-for-Financial-Institutions-final.pdf
Posted Date: 09 Jun 2015
2015-01-29 VAT Rule Apportionment Formula for Financial Institutions final
Posted Date: 09 Jun 2015
VAT Rules for Content of Invoices and Receipts ammended Jan 2-2015
Posted Date: 09 Jun 2015
VAT Rule for Charities
Posted Date: 09 Jun 2015
VAT Rule 2015-025 Passenger Vehicles
Posted Date: 09 Jun 2015
VAT Rule 2015-022 Treatment of Mandatory Gratuities
Posted Date: 09 Jun 2015
VAT Rule 2015-020 Fair Market Value for Employees of Financial Institutions
Posted Date: 09 Jun 2015
VAT Rule 2015-012 Flate Rate Accounting Schemes and Requirements
Posted Date: 09 Jun 2015
VAT Rule 2015-008 Public Entertainment
Posted Date: 01 Jun 2015
Requirement of Security
Posted Date: 01 May 2015
Additional Time for the issuance of valid VAT Invoice and VAT Sales Receipts Financial Institutions
Posted Date: 01 May 2015
Fair Market Value for Employees of Financial Institutions
Posted Date: 01 May 2015
Defining Continuous Journey for International Transport
Posted Date: 01 May 2015
The treatment of Input Tax Credits on Insurance Services
Posted Date: 01 May 2015
Apportionment Formula for Financial Institutions
Posted Date: 01 May 2015
Menu Pricing for Dine-In Establishments
Posted Date: 01 May 2015
Debit and Credit Notes
Posted Date: 01 May 2015
Flat Rate Accounting Schemes and Requirement
Posted Date: 01 May 2015
Content of Invoices and Receipts
Posted Date: 01 May 2015
Condominium and Homeowner Associations
Posted Date: 01 May 2015
Passenger Vehicles
Posted Date: 01 May 2015
Treatment of Mandatory Gratuities
Posted Date: 01 Feb 2015
Charities
Posted Date: 01 Jan 2014
Transitional Hotel Booking made in 2014

VAT Guidance Updates

The Ministry of Finance and the VAT Department continue to incorporate private sector feedback into revision of the VAT guidance notes. The notes foreshadow the administrative framework for the VAT to ensure that the private sector receives ongoing clarity about the VAT framework. Updates to sector specific guidance notes and the general VAT Guide will do this.

VAT Guidance Updates

Select Year

Posted Date: 13 May 2025
Version 1 of Updates
Posted Date: 07 May 2025
Version 2 of Updates

Contact

The Department of Inland Revenue

Shops at Carmichael Plaza, Carmichael Road PO Box N-13, Nassau, Bahamas

Tel: +1 242 225 7280

Fax: 242-361-1263

taxinquiries@bahamas.gov.bs

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Legal – VAT

Completed VAT GUIDES

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Legal – VAT

Completed VAT GUIDES

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Call and speak to a Customer service agent.

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