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Who Must Register for VAT?

Persons who meet the following criteria must register for VAT:

  • Persons whose annual income is $200,000 or more
  • Persons whose monthly revenue is greater than $16,666.67
  • Promoters of public entertainment (only for VAT)

For VAT purposes, “a person” is defined as: an individual, a company, a partnership, a joint venture, a trustee in a trust or estate or other unincorporated body, e.g. a club, a society or cooperative or statutory body. 

Documents needed to register for VAT

For Companies the following documents are required for registration:

  • Articles of Incorporation (Form 1)
  • Notice of Address/Change of Address (Form 4)
  • Notice of Directors/Change of Directors (Form 9)
  • Request for Name Search/Reservation (Form 33)
  • Certificate of Incorporation (Form 3)

For Individuals or partnerships the following documents are required:

  • Application for Business Name (Form 1)
  • Certificate of Registration (Form 6)