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Reference

Quick reference materials for Bahamas VAT compliance.

In This Section​

By Statute​

Read requirements from legal obligation to platform behavior:

VAT Categories​

Complete guide to current VAT categories in The Bahamas:

  • Standard rate (10%)
  • Reduced rate (5%)
  • Zero-rated supplies
  • Exempt supplies

View VAT Rates Reference

Glossary​

Definitions of common VAT and compliance terms:

  • Input VAT
  • Output VAT
  • Taxable supplies
  • And more...

View Glossary

Statutory Citation Style​

Canonical citation format for legal/statutory references in this documentation:

  • Statute name
  • Version/amendment information
  • Hyperlink to the official source
  • Section reference

View Statutory Citation Style Guide

Documentation Audit Memo​

Signed second-pass audit coverage for remaining unaudited documentation categories:

View Second-Pass Audit Memo

Amendment Chain Verification Memo (JR-008)​

Per-section verification of VAT Act amendment chains — sign-off by Julian Rolle (CCO) and Cass:

View Amendment Chain Verification Memo

Quick Facts​

VAT Registration Threshold​

$100,000 BSD annual taxable supplies

Standard VAT Rate​

10% on most goods and services

Filing Deadlines​

21 days after the end of the tax period (standard); 14 days for large taxpayers (annual turnover ≥ $5M)

Record Retention​

7 years minimum

Official Resources​

Need Help?​

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