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12.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by non-residents carrying on economic activities through a fixed place in Antigua and Barbuda is subject to ABST in Antigua and Barbuda if the goods are located in Antigua and Barbuda at the time of supply.

The supply of goods by a non-resident without a permanent establishment to any ABST registered payer in Antigua and Barbuda in the course or furtherance to its taxable activity is generally considered as outside Antigua and Barbuda and hence, not taxable, subject to certain exceptions.

Non-residents neither operating nor registered in Antigua and Barbuda may appoint a resident agent to comply with the ABST obligations.