Antigua and Barbuda

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 146 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

13 taxes at rates of 0, 17

domestic, exempt, export, import, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• AG-AB03 — 15 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 15 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

None of the texts consulted (the Sales Tax Act 2006 and its amendments to 2024, the Tax Administration and Procedure Act 2018, the Department's FAQ and guides) imposes a structured electronic invoice or a clearance system: the FAQ describes an ABST invoice and an ABST receipt as documents with a list of required contents (questions 20 to 24). No Peppol authority or published profile was found, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• AG-IFRS-SFP — 32 lines
• AG-IFRS-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

11 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-16

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners