Barbados VAT Return Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick reference
| Field |
Value |
| Country |
Barbados |
| Standard rate |
17.5% |
| Reduced rate |
7.5% (hotel accommodation) |
| Zero rate |
0% (exports, basic food items, prescription drugs) |
| Exempt |
Financial services, residential rent, education, medical, insurance |
| Return form |
VAT return (bimonthly) |
| Filing portal |
https://bra.gov.bb (BRA Tax Administration Management Information System, TAMIS) |
| Authority |
Barbados Revenue Authority (BRA) |
| Currency |
BBD (Barbados Dollar, pegged 2:1 to USD) |
| Filing frequency |
Bimonthly |
| Deadline |
21st of the month following the bimonthly period |
| Registration threshold |
BBD 200,000 annual turnover |
| Companion skill |
vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by |
Pending local practitioner validation |
Conservative defaults:
| Ambiguity |
Default |
| Unknown rate on a sale |
17.5% |
| Unknown VAT status of a purchase |
Not deductible |
| Unknown counterparty location |
Domestic Barbados |
Section 2 — Required inputs and refusal catalogue
Required inputs
Minimum viable — bank statement for the period. Acceptable from: CIBC FirstCaribbean Barbados, Republic Bank Barbados, First Citizens Barbados, Scotiabank BB, or any other.
Barbados-specific refusal catalogue
R-BB-1 — International business company (IBC). Trigger: client is an IBC or international financial entity. Message: "IBCs have bespoke tax treatment. Please escalate."
R-BB-2 — Tourism levy interaction. Trigger: client subject to tourism levies alongside VAT. Message: "Tourism levy interaction with VAT requires specialist analysis. Please escalate."
Section 3 — Supplier pattern library
3.1 Barbadian banks (fees exempt — exclude)
| Pattern |
Treatment |
Notes |
| CIBC FIRSTCARIBBEAN BB, CIBC BB |
EXCLUDE |
Exempt financial service |
| REPUBLIC BANK BB, REPUBLIC BANK BARBADOS |
EXCLUDE |
Same |
| FIRST CITIZENS BB |
EXCLUDE |
Same |
| SCOTIABANK BB |
EXCLUDE |
Same |
| INTEREST, LOAN |
EXCLUDE |
Out of scope |
3.2 Government (exclude)
| Pattern |
Treatment |
Notes |
| BRA, BARBADOS REVENUE |
EXCLUDE |
Tax payment |
| NIS, NATIONAL INSURANCE |
EXCLUDE |
Social security |
| CUSTOMS |
EXCLUDE |
Duty |
3.3 Utilities
| Pattern |
Treatment |
Notes |
| BL&P, BARBADOS LIGHT AND POWER, EMERA |
Domestic 17.5% |
Electricity |
| BWA, BARBADOS WATER |
Domestic 17.5% |
Water |
| FLOW, DIGICEL BB |
Domestic 17.5% |
Telecoms |
3.4 SaaS and international services
| Pattern |
Treatment |
Notes |
| GOOGLE, MICROSOFT, META, AWS |
Self-assess 17.5% |
Non-resident |
| ZOOM, SLACK, CANVA |
Self-assess 17.5% |
Same |
3.5 Payroll and exclusions
| Pattern |
Treatment |
Notes |
| SALARY, WAGES |
EXCLUDE |
Outside VAT scope |
| OWN TRANSFER, INTERNAL |
EXCLUDE |
Internal |
| CASH WITHDRAWAL |
TIER 2 — ask |
Default exclude |
Section 4 — Worked examples
Example 1 — Standard domestic sale at 17.5%
Input line: 05.04.2026 ; BRIDGETOWN TRADING ; CREDIT ; Invoice BB-041 ; BBD 1,175
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 05.04.2026 |
BRIDGETOWN TRADING |
+1,175 |
+1,000 |
175 |
17.5% |
Output |
N |
— |
Example 2 — Hotel accommodation at 7.5%
Input line: 10.04.2026 ; HOTEL GUEST ; CREDIT ; Room charge ; BBD 1,075
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 10.04.2026 |
HOTEL GUEST |
+1,075 |
+1,000 |
75 |
7.5% |
Output (reduced) |
N |
— |
Example 3 — Export, zero-rated
Input line: 15.04.2026 ; US BUYER ; CREDIT ; Exported rum ; BBD 10,000
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 15.04.2026 |
US BUYER |
+10,000 |
+10,000 |
0 |
0% |
Zero-rated |
N |
— |
Example 4 — Bank charges
Input line: 30.04.2026 ; CIBC BB ; DEBIT ; Service fee ; BBD -50
| Date |
Counterparty |
Gross |
Net |
VAT |
Rate |
Field |
Default? |
Excluded? |
| 30.04.2026 |
CIBC BB |
-50 |
— |
— |
— |
— |
N |
"Exempt" |
Section 5 — Tier 1 classification rules (compressed)
5.1 Standard rate 17.5% — Default for all taxable supplies.
5.2 Reduced rate 7.5% — Hotel accommodation.
5.3 Zero rate — Exports, basic food items, prescription drugs.
5.4 Exempt — Financial services, residential rent, education, medical, insurance.
5.5 Input tax credit — Available. Valid tax invoice required. Apportionment if mixed.
5.6 Blocked input — Entertainment, personal vehicles, personal consumption.
5.7 Imports — VAT at 17.5% on CIF plus duty.
5.8 Reverse charge — Non-resident services: self-assess 17.5%.
Section 6 — Tier 2 catalogue (compressed)
6.1 Hotel vs standard rate — Question: "Is this accommodation (7.5%) or other (17.5%)?"
6.2 Tourism levies — Default: flag.
6.3 SaaS entities — Default: self-assess 17.5%.
6.4 Cash withdrawals — Default: exclude.
Section 7 — Excel working paper template
Per vat-workflow-base Section 3: Output 17.5%, Output 7.5%, Zero-rated, Exempt, Input, Net VAT.
Section 8 — Bank statement reading guide
CIBC BB and Republic Bank BB exports CSV/PDF. BBD primary (2:1 to USD). Internal transfers: exclude.
Section 9 — Onboarding fallback
9.1 TIN — "BRA TIN?"
9.2 Filing period — Bimonthly.
9.3 Industry — "What does the business do?"
9.4 Exports — "Do you export?"
9.5 Credit brought forward — Always ask.
Section 10 — Reference material
Sources
- Barbados VAT Act. 2. BRA guidelines. 3. TAMIS portal.
Change log
- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.
The most up-to-date version is maintained at openaccountants.com.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
1---2name: barbados-vat3description: Use this skill whenever asked to prepare, review, or classify transactions for a Barbados VAT return for any client. Trigger on phrases like "Barbados VAT", "BRA filing", "Barbados Revenue Authority", or any request involving Barbados VAT. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Barbados VAT work.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Barbados VAT Return Skill v2.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011## Section 1 — Quick reference1213| Field | Value |14|---|---|15| Country | Barbados |16| Standard rate | 17.5% |17| Reduced rate | 7.5% (hotel accommodation) |18| Zero rate | 0% (exports, basic food items, prescription drugs) |19| Exempt | Financial services, residential rent, education, medical, insurance |20| Return form | VAT return (bimonthly) |21| Filing portal | https://bra.gov.bb (BRA Tax Administration Management Information System, TAMIS) |22| Authority | Barbados Revenue Authority (BRA) |23| Currency | BBD (Barbados Dollar, pegged 2:1 to USD) |24| Filing frequency | Bimonthly |25| Deadline | 21st of the month following the bimonthly period |26| Registration threshold | BBD 200,000 annual turnover |27| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |28| Validated by | Pending local practitioner validation |2930**Conservative defaults:**3132| Ambiguity | Default |33|---|---|34| Unknown rate on a sale | 17.5% |35| Unknown VAT status of a purchase | Not deductible |36| Unknown counterparty location | Domestic Barbados |3738---3940## Section 2 — Required inputs and refusal catalogue4142### Required inputs4344**Minimum viable** — bank statement for the period. Acceptable from: CIBC FirstCaribbean Barbados, Republic Bank Barbados, First Citizens Barbados, Scotiabank BB, or any other.4546### Barbados-specific refusal catalogue4748**R-BB-1 — International business company (IBC).** Trigger: client is an IBC or international financial entity. Message: "IBCs have bespoke tax treatment. Please escalate."4950**R-BB-2 — Tourism levy interaction.** Trigger: client subject to tourism levies alongside VAT. Message: "Tourism levy interaction with VAT requires specialist analysis. Please escalate."5152---5354## Section 3 — Supplier pattern library5556### 3.1 Barbadian banks (fees exempt — exclude)5758| Pattern | Treatment | Notes |59|---|---|---|60| CIBC FIRSTCARIBBEAN BB, CIBC BB | EXCLUDE | Exempt financial service |61| REPUBLIC BANK BB, REPUBLIC BANK BARBADOS | EXCLUDE | Same |62| FIRST CITIZENS BB | EXCLUDE | Same |63| SCOTIABANK BB | EXCLUDE | Same |64| INTEREST, LOAN | EXCLUDE | Out of scope |6566### 3.2 Government (exclude)6768| Pattern | Treatment | Notes |69|---|---|---|70| BRA, BARBADOS REVENUE | EXCLUDE | Tax payment |71| NIS, NATIONAL INSURANCE | EXCLUDE | Social security |72| CUSTOMS | EXCLUDE | Duty |7374### 3.3 Utilities7576| Pattern | Treatment | Notes |77|---|---|---|78| BL&P, BARBADOS LIGHT AND POWER, EMERA | Domestic 17.5% | Electricity |79| BWA, BARBADOS WATER | Domestic 17.5% | Water |80| FLOW, DIGICEL BB | Domestic 17.5% | Telecoms |8182### 3.4 SaaS and international services8384| Pattern | Treatment | Notes |85|---|---|---|86| GOOGLE, MICROSOFT, META, AWS | Self-assess 17.5% | Non-resident |87| ZOOM, SLACK, CANVA | Self-assess 17.5% | Same |8889### 3.5 Payroll and exclusions9091| Pattern | Treatment | Notes |92|---|---|---|93| SALARY, WAGES | EXCLUDE | Outside VAT scope |94| OWN TRANSFER, INTERNAL | EXCLUDE | Internal |95| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |9697---9899## Section 4 — Worked examples100101### Example 1 — Standard domestic sale at 17.5%102103**Input line:** `05.04.2026 ; BRIDGETOWN TRADING ; CREDIT ; Invoice BB-041 ; BBD 1,175`104105| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |106|---|---|---|---|---|---|---|---|---|107| 05.04.2026 | BRIDGETOWN TRADING | +1,175 | +1,000 | 175 | 17.5% | Output | N | — |108109### Example 2 — Hotel accommodation at 7.5%110111**Input line:** `10.04.2026 ; HOTEL GUEST ; CREDIT ; Room charge ; BBD 1,075`112113| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |114|---|---|---|---|---|---|---|---|---|115| 10.04.2026 | HOTEL GUEST | +1,075 | +1,000 | 75 | 7.5% | Output (reduced) | N | — |116117### Example 3 — Export, zero-rated118119**Input line:** `15.04.2026 ; US BUYER ; CREDIT ; Exported rum ; BBD 10,000`120121| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |122|---|---|---|---|---|---|---|---|---|123| 15.04.2026 | US BUYER | +10,000 | +10,000 | 0 | 0% | Zero-rated | N | — |124125### Example 4 — Bank charges126127**Input line:** `30.04.2026 ; CIBC BB ; DEBIT ; Service fee ; BBD -50`128129| Date | Counterparty | Gross | Net | VAT | Rate | Field | Default? | Excluded? |130|---|---|---|---|---|---|---|---|---|131| 30.04.2026 | CIBC BB | -50 | — | — | — | — | N | "Exempt" |132133---134135## Section 5 — Tier 1 classification rules (compressed)136137### 5.1 Standard rate 17.5% — Default for all taxable supplies.138### 5.2 Reduced rate 7.5% — Hotel accommodation.139### 5.3 Zero rate — Exports, basic food items, prescription drugs.140### 5.4 Exempt — Financial services, residential rent, education, medical, insurance.141### 5.5 Input tax credit — Available. Valid tax invoice required. Apportionment if mixed.142### 5.6 Blocked input — Entertainment, personal vehicles, personal consumption.143### 5.7 Imports — VAT at 17.5% on CIF plus duty.144### 5.8 Reverse charge — Non-resident services: self-assess 17.5%.145146---147148## Section 6 — Tier 2 catalogue (compressed)149150### 6.1 Hotel vs standard rate — Question: "Is this accommodation (7.5%) or other (17.5%)?"151### 6.2 Tourism levies — Default: flag.152### 6.3 SaaS entities — Default: self-assess 17.5%.153### 6.4 Cash withdrawals — Default: exclude.154155---156157## Section 7 — Excel working paper template158159Per vat-workflow-base Section 3: Output 17.5%, Output 7.5%, Zero-rated, Exempt, Input, Net VAT.160161---162163## Section 8 — Bank statement reading guide164165CIBC BB and Republic Bank BB exports CSV/PDF. BBD primary (2:1 to USD). Internal transfers: exclude.166167---168169## Section 9 — Onboarding fallback170171### 9.1 TIN — "BRA TIN?"172### 9.2 Filing period — Bimonthly.173### 9.3 Industry — "What does the business do?"174### 9.4 Exports — "Do you export?"175### 9.5 Credit brought forward — Always ask.176177---178179## Section 10 — Reference material180181### Sources1821. Barbados VAT Act. 2. BRA guidelines. 3. TAMIS portal.183184### Change log185- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.186187---188189## Disclaimer190191This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.192193The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).194195---196197## Disclaimer198199This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.200201The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.202203---204205_Source: [OpenAccountants](https://openaccountants.com/skills/barbados-vat) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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