Compendium · Americas · Trinidad and Tobago
Trinidad and Tobago: VAT on digital services
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Not supported by the free-threshold API · Local term: Value Added Tax
Last verified: 2026-10-29
Proposed: the 2027 Budget would apply VAT to digital services supplied by non-resident providers to persons in Trinidad and Tobago from 1 March 2027, with a simplified electronic registration. Not yet law
Proposed regime, not in force; not recorded in the API
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Threshold and rates (VAT)
- Free threshold?
- No — Proposed regime, not in force; not recorded in the API
- Amount / measure
- —
Proposed from 1 March 2027; no threshold for non-resident suppliers has been published yet - Window
- No threshold window (from the first sale)
- Standard rate
- 12.5%
Standard rate 12.5% (rate per vatcalc; the Budget Statement says standard-rate) - Who must register
- Proposed: non-resident suppliers of digital and remote services, through a simplified electronic registration with the Inland Revenue Division
- Evidence of location
- Not yet published
- Invoicing
- Not yet published
- Filing
- Not yet published
- Effective
- Proposed effective date 1 March 2027, subject to the Finance Bill
- Authority
- Inland Revenue Division (Ministry of Finance)
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 — Proposed regime, not in force; not recorded in the API
How to register
- Self-register online?
- No — Not yet — as of 2026-10-29 there is no open IRD simplified registration for non-resident digital-service VAT. Budget 2027 proposals point to a possible start around 1 March 2027; no implementing order was confirmed on pages reviewed
- Resident representative / fiscal agent
- Not yet published for the proposed non-resident scheme
- Regime
- Proposed non-resident digital-services VAT / simplified registration (Budget 2027 discussion) — not yet open as of 2026-10-29. Under the current VAT Act, remotely supplied digital services by non-residents are generally outside scope today
Steps (in order)
- Monitor Inland Revenue Division / Ministry of Finance for Finance Act / order implementing non-resident digital VAT — https://www.ird.gov.tt/
- Do not register or charge Trinidad and Tobago VAT on remote digital B2C supplies until the law and IRD portal are in force
- When the scheme opens, follow IRD's electronic registration, collection and remittance instructions (expected details: electronic registration; confirm rates/thresholds then)
Documents
- Not yet published — IRD has not published a live non-resident digital VAT dossier as of 2026-10-29
- Official processing time
- Not yet published — scheme not open (unverified)
- Official fees
- Not yet published
- Portal
- https://www.ird.gov.tt/
- Local bank account
- Not yet published
- Filing frequency
- Not yet published
- Payment currency
- Not yet published (likely TTD when live)
- Input VAT recovery
- N/A until a live regime exists
- Portal language
- English
- Penalties
- Not yet published for the proposed scheme
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Trinidad and Tobago — Member firm — monitor Budget 2027 implementation
- Deloitte Trinidad — Ask for Trinidad and Tobago tax desk
Official sources
Ministry of Finance — Budget Statement 2027 (12 Oct 2026), measure 5
vatcalc, 2026-10-14 (secondary, for the 12.5% rate)
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers in Trinidad and Tobago?
- Proposed regime, not in force; not recorded in the API
- How does a foreign seller register for VAT in Trinidad and Tobago?
- Proposed non-resident digital-services VAT / simplified registration (Budget 2027 discussion) — not yet open as of 2026-10-29. Under the current VAT Act, remotely supplied digital services by non-residents are generally outside scope today
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice