Caribbean Advisory firmCaribbean advisory servicesCaribbean AI EcosystemCaribbean audit firmCaribbean Tax InsightsCaribbean Tax Planning FirmCash Flow Managemententrepreneurship & SME growthPolicy & GovernanceRisk & Compliance (GRC)Risk Advisory ServicesSME / EntrepreneurshipSME Tax & ComplianceSustainable FinanceTax Administration & PolicyTax FirmTax Planning ServicesTax RiskTax Technology & DataTaxation ServicesTechnology & Transformation
Return Prefilling for VAT and Income Tax: Global Adoption, Data Dependencies, and Practical Caribbean Pathways
February 13, 2026by Dr Dawkins Brown
Executive Summary Return prefilling is one of the clearest signals that tax administration is moving from “post-event reporting” to data-driven compliance. Historically, prefilling was most common in personal income tax (PIT) where employers and financial institutions supplied third-party data. What’s changing globally is scope and ambition: prefilling is increasingly being extended—where data ecosystems permit—into VAT...
