Compendium · Americas · Bahamas
Bahamas: VAT on digital services
Flag and locator map are self-hosted static assets (flag-icons MIT; Natural Earth public domain). Attribution.
Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Non-resident suppliers of electronic services to Bahamian consumers are brought into Bahamas VAT (standard rate 10%); secondary guides say registration from first sale for non-residents, while the general BSD 100,000 threshold applies to ordinary domestic taxable activity — treat non-resident e-services as from first sale unless primary threshold carve-in is confirmed
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Bahamas’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Bahamian small traders use the general BSD 100,000 VAT registration threshold
- Evidence of location
- Bahamas VAT law deems non-resident electronic-commerce supplies to Bahamian users to be made in The Bahamas; a detailed multi-proxy evidence list was not extracted beyond that deeming rule this pass
- Invoicing
- Indicative only (unverified). Registered VAT suppliers issue VAT invoices per Bahamas VAT rules; details for non-resident e-services not separately verified
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Bahamas VAT Act (IRD consolidated PDF)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://inlandrevenue.finance.gov.bs/wp-content/uploads/2024/11/Value-Added-Tax-Act.pdf
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Bahamas VAT law deems non-resident electronic-commerce supplies to Bahamian users to be made in The Bahamas; a detailed multi-proxy evidence list was not extracted beyond that deeming rule this pass (secondary) |
| Non-resident digital tax | Non-resident suppliers of electronic services to Bahamian consumers are brought into Bahamas VAT (standard rate 10%); secondary guides say registration from first sale for non-residents, while the general BSD 100,000 threshold applies to ordinary domestic taxable activity — treat non-resident e-services as from first sale unless primary threshold carve-in is confirmed (secondary) |
| Collect and remit | No marketplace/card collect-and-remit substitute verified this pass; supplier registration model (indicative, unverified) |
| B2C invoice | Registered VAT suppliers issue VAT invoices per Bahamas VAT rules; details for non-resident e-services not separately verified (indicative, unverified) |
| Local payment methods | no published rule found mapping a domestic rail to place-of-supply (indicative, unverified) |
| Seller located in this place | Bahamian small traders use the general BSD 100,000 VAT registration threshold (secondary) |
Official sources
Bahamas VAT Act (IRD consolidated PDF)
VAT Act gazette PDF
Kintsugi Bahamas VAT 2026
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice