Non-residents that make taxable supplies of goods in Barbados that meet or exceed BBD 200,000 per year (BBD 80,000 per year prior to 1 January 2016) are required to register for VAT. The requirement is for non-residents with or without an establishment in Barbados. When determining the annual amount of supplies, zero-rated supplies are included, while exempt supplies are not. If the threshold is met, the taxpayer should register for VAT within 21 days.
Non-residents that do not meet the threshold may register voluntarily.