Introduction
In Barbados, the Taxpayer Identification Number (TIN) is a unique 13-digit identifier issued by the Barbados Revenue Authority (BRA) to individuals, businesses, and entities for tax administration purposes. Possessing the correct TIN is essential for complying with tax regulations, including filing returns, claiming tax credits, and conducting business transactions. All information provided herein is verified from official sources, including the Barbados Revenue Authority.
Tax Identification Number Types
Barbados utilizes a single TIN format for all taxpayers, regardless of their classification. This 13-digit number is assigned to:
- Individuals
- Businesses
- Charities
- Trade unions
- Government institutions
The TIN is mandatory for all employed persons and entities required to file taxes.
TIN Format and Structure
The Barbados TIN is structured as follows:
- Length: 13 digits
- Format: Numeric only; no letters, symbols, slashes, or dashes
- Starting Digit: Always begins with ‘1’
- Example: 1000122133144
The number is randomly generated by the system and does not contain embedded information about the taxpayer.
Issuing Authority and Registration Process
Issuing Authority
The Barbados Revenue Authority (BRA) is responsible for issuing TINs. The BRA’s official website is https://bra.gov
Registration Process
To obtain a TIN, individuals and entities must register through the Tax Administration Management Information System (TAMIS).
Eligibility Requirements:
- All employed persons, businesses, charities, trade unions, and government institutions bra.gov.bb
Required Documents:
- Valid email address
- National Registration Number
- Bank account or credit union details
- Tax agent or accountant’s TIN (optional) bra.gov
Application Steps:
- Visit https://tamis.bra.gov.bb
- Register as a new user
- Complete the registration form with the required information
- Submit the application
- Receive a confirmation message with your TIN or a Registration Case Reference number (e.g., REG101364)
If a Registration Case Reference number is received, a BRA officer will vet the application before issuing the TIN
TIN Verification and Lookup
Currently, there is no publicly available online tool provided by the BRA for TIN verification. For verification purposes, individuals and businesses should contact the BRA directly through their official website or customer service channels.
TIN and VAT Number Connection
In Barbados, the TIN also serves as the VAT registration number for businesses. The VAT number follows the same 13-digit format as the TIN. Businesses must use this number when filing VAT returns and conducting transactions that require VAT identification.
Importance of Accurate TIN Validation
Ensuring the accuracy of TINs is critical for:
- Compliance with tax laws
- Avoiding penalties and fines
- Facilitating smooth business operations
- Ensuring correct filing of tax returns and claims
Incorrect TINs can lead to processing delays, legal complications, and financial losses. Therefore, it is imperative to use accurate and verified TINs in all tax-related activities.