VAT Registration

Summary

The Department of Inland Revenue says VAT registration is completed online at https://vat.revenue.gov.bs/.

The official VAT registration guide says you must apply for VAT registration if your taxable supplies over the previous 12 months exceeded the VAT threshold, or if you expect your taxable supplies to exceed the threshold in the next 365 days.

Current Threshold In Official Guidance

  • VAT threshold: BSD $100,000 in taxable supplies
  • Apply within 14 days of meeting the registration conditions

The guide also says some businesses may choose voluntary registration even if they do not meet the threshold.

Before You Apply

  • Be clear whether your business activity requires VAT registration and whether the Department's online tax system requires related account-setup steps before approval.
  • Create an online tax account.
  • Be ready to provide taxpayer, business, contact, and activity details.
  • Use an email address you can monitor because the Department sends acknowledgements and follow-up there.

Supporting Documents

The guide says supporting documents are not normally needed at the exact time of registration, but they may be requested before approval depending on the taxpayer and tax type.

After Submission

  • The online system issues an acknowledgement notice with a case number.
  • The Department may ask for more information before approval.
  • The guide says most applications are answered within 15 days, and the legal maximum response window is 21 days.

Important Notes

  • You should not assume you can legally charge VAT before registration is approved.
  • Voluntary registration still carries the same ongoing VAT obligations as mandatory registration.
  • If approved, the registrant receives the Department's official VAT registration outcome through the published process.

When To Escalate To A Human

  • You are not sure what counts as a taxable supply for your business.
  • Your business has mixed taxable and exempt income.
  • You are not sure which online tax account or registration steps apply before you can complete VAT registration.
  • Your business has branches, group-registration issues, or representative-taxpayer arrangements.
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