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Tax content documentation

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

This article applies to:

  • PRODUCT: ONESOURCE Indirect Tax