Caribbean Risk HorizonCaribbean tax modernisation and tokenizationCaribbean Tax PlanningCaribbean Tax Planning FirmCross-Border BusinessCross-Border RegulationCross-Border TaxDigital TaxDigital Tax TransformationDigital TransformationIndirect TaxTax Planning ServicesTax Risk ManagementTax StrategyTax TechnologyTax Technology & DataTechnology & TransformationVAT & GCT
VAT at the Customer’s Doorstep: How Digital Tax Follows the Customer Across the Caribbean
September 29, 2026by Dr Dawkins Brown
Consumption tax on digital services follows the customer, not the supplier. For Caribbean firms selling across the islands, that principle turns on three practical questions: is the customer a business, where are they, and who collects? Executive summary Every Caribbean consumption tax regime for digital services rests on one idea: value added tax (VAT) or...
