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11.2. VAT on the Supply of Services by Non-Residents

Non-residents that makes taxable supplies of services 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.