Skip to main content

Antigua and Barbuda: Planned e-invoicing system to enhance tax compliance

The measure would support the full digitization of the Antigua and Barbuda sales tax (ABST).

Share
december 8, 2025

The prime minister of Antigua and Barbuda on December 4, 2025, announced plans to introduce an electronic invoicing (e-invoicing) system that would support the full digitization of the Antigua and Barbuda sales tax (ABST).

Background

Antigua and Barbuda currently administers the ABST using traditional paper-based processes. The government has identified digitization as a key strategy to improve tax compliance and streamline reporting for taxpayers.

Proposed amendments

The e-invoicing system will be introduced through a dedicated law. At this stage, the government has not disclosed details regarding the scope of the mandate, entities and transactions in scope, technical specifications, or the implementation timeline.

Next steps

Despite the government’s need for additional revenues, it has decided to prioritize improving tax collection through enhanced compliance measures rather than increasing existing taxes. As a result, the e-invoicing project is expected to be presented soon.


For further information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline