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).
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