Anguilla content updates
Introduction
This guide provides an explanation of the most recent changes made to ONESOURCE Indirect Tax Determination for the implementation of the new authorities: Anguilla General Services Tax and Anguilla Goods Tax.
The General Services Tax applies to the supply, import, and export of services at a standard rate of 13%. The zero rate and exemptions apply only to certain services. The Goods Tax applies exclusively to imported goods and is charged at a rate of 9%, with an exemption for imported food items.
These authorities have been implemented as active, with an effective date of August 1, 2025.
Part I - UPDATES TO DETERMINATION
Authority: Anguilla General Services Tax
The new authority was created with the following attributes:
ATTRIBUTE | VALUE |
|---|---|
Authority Name | Anguilla General Services Tax |
Product Group | Harmonized |
Tax Administration Level | Country |
Effective Tax Level | Country |
Authority Type | Sales Tax |
Registration Mask | /\d{10}$ |
Logic Mappings
The following authority logic group was added effective 08/01/2025:
AUTHORITY LOGIC GROUP | ORDER |
|---|---|
Anguilla_ General_Services_Tax_JD | 1 |
Authority Options
The following authority options were added effective 08/01/2025:
NAME | CONDITION | VALUE |
|---|---|---|
Turn Off Authority | None | No |
UE - Used and Enjoyed | Not Applicable | None |
CL - Customer Location Reverse Charge | Foreign Transaction | Registration Required |
CR - Registration Requirement | Both | Registration Required |
DS - Default Services Reverse Charge | Foreign Transaction | Registration Required |
Filing Groups Customer Location Service | None | No |
Filing Groups Default Services | None | No |
PRL - Parent Registration Lookup | None | No |
PP - Physical Performance Reverse Charge | Not Applicable | Not Applicable |
Intra-Company tax free sale - Physical Performance | None | Yes |
Intra-Company tax free sale - Default Service | None | Yes |
Intra-Company tax free sale - Customer Location Service | None | Yes |
Foreign Seller - Physical Performance | None | No |
Filing Groups Physical Performance | None | No |
Authority: Anguilla Goods Tax
The new authority was created with the following attributes:
ATTRIBUTE | VALUE |
|---|---|
Authority Name | Anguilla Goods Tax |
Product Group | Harmonized |
Tax Administration Level | Country |
Effective Tax Level | Country |
Authority Type | Goods Tax |
Registration Mask | /\d{10}$ |
Logic Mappings
The following authority logic group was added effective 08/01/2025:
AUTHORITY LOGIC GROUP | ORDER |
|---|---|
Anguilla_Goods_Tax_JD | 1 |
Authority Options
The following authority options were added effective 08/01/2025:
AUTHORITY OPTION | CONDITION | VALUE |
|---|---|---|
CR - Registration Requirement | Both | Registration Required |
Filing Groups Goods | None | No |
GS - Goods Reverse Charge | Not Applicable | No |
Intra-Company tax free sale - Goods | None | Not Applicable |
PRL - Parent Registration Lookup | None | Yes |
Turn Off Authority | None | No |
UE - Used and Enjoyed | Not Applicable | None |
Part II - TAX RESULTS
Test 1: Supply of Default Services subject to General Services Tax in Anguilla.
WORKBENCH ELEMENTS | VALUES |
|---|---|
Transaction Type | Default Services |
Seller Primary | Anguilla |
Buyer Primary | Anguilla |
Seller Registration | 1234567890 |
Buyer Registration | 1234567891 |
Test 2: Supply of customer location services subject to General Services Tax in Anguilla.
WORKBENCH ELEMENTS | VALUES |
|---|---|
Transaction Type | Customer Location Services |
Seller Primary | Anguilla |
Buyer Primary | Anguilla |
Seller Registration | 1234567890 |
Buyer Registration | 1234567891 |
Test 3: Supply of physical performance services subject to General Services Tax in Anguilla.
WORKBENCH ELEMENTS | VALUES |
|---|---|
Transaction Type | Physical Performance |
Supply | Anguilla |
Seller Registration | 1234567890 |
Buyer Registration | 1234567891 |
Test 4: Import of goods subject to Goods Tax – Import of Goods to Anguilla
WORKBENCH ELEMENTS | VALUES |
|---|---|
Transaction Type | Goods |
Ship From | Belgium |
Ship To | Anguilla |
Seller Registration | BE1234567890 |
Buyer Registration | 1234567 |