The Government of The Commonwealth of The Bahamas

VAT Rules

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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

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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VAT Rules

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