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Overview

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Identifiers

Collect two identifiers from each business customer in Anguilla and submit them as strings on the application body. Tax ID: 10-digit numeric code automatically generated by IRD upon business registration. First digit indicates taxpayer type: ‘2’ for non-individuals/companies; ‘1’ for individuals. Anguilla levies no corporate income tax; the TIN is the fiscal identifier used for business licence registration, the Goods Tax (9% import goods tax under the Goods Tax Act, 2025), the General Services Tax (13% on services under the General Services Tax Act, 2025), stamp duty, and Customs declarations. Per the IRD October 2022 enforcement directive, TINs are mandatory on all commercial invoices, Customs import/export declarations, and banking transactions. Businesses must register with IRD after obtaining approval from the Commerce Unit in the Ministry of Finance under the Licensing of Businesses Act, 2021 (Act 24). Registration number: —

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Sector regulators

Anguilla Financial Services Commission (AFSC) · Inland Revenue Department (IRD) · Financial Intelligence Unit (FIU)

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

  • Legal Registration: Issued by the Anguilla Commercial Registry (CRES) upon incorporation of a Business Company, LLC, or Foundation. For BCs and LLCs, processing is near-instant (same day to 24 hours) via the CRES online portal. The certificate is digitally issued with a system-generated certificate number that confirms authenticity; apostilled copies are available for international use. Governed by the Business Companies Act, 2022 (eff. 1 July 2022). Foundations receive a Certificate of Registration under the Anguilla Foundation Act, 2008.
  • Constitutive Documents: Filed with the Commercial Registry at incorporation via CRES. For Business Companies (BCs), the constitutive document is the ‘Articles of Incorporation’; documents from legacy IBCs (pre-July 2022) may use the ‘Memorandum & Articles of Association’ format. By-laws (internal governance rules) are not filed with CRES but are maintained at the registered agent’s office. LLCs file Articles of Formation plus a private LLC Agreement (operating agreement). Foundations file a Declaration of Establishment and a Charter. Both the Articles and By-laws together constitute the BC’s constitutional framework.
  • Tax Registration: Anguilla has no corporate income tax, capital gains tax, or withholding tax. The primary fiscal instrument for domestic operators is the Business Licence issued annually by the Inland Revenue Department (IRD) under the Licensing of Businesses Act, 2021 (Act 24). Effective 1 August 2025, the Goods and Services Tax Act, 2021 was repealed and replaced by two separate statutes: the Goods Tax Act, 2025 (9% import goods tax on imports, replacing the former 13% GST charged at ports) and the General Services Tax Act, 2025 (13% on a broad range of services including tourism, professional, construction, and communications services; mandatory registration for service providers with annual turnover above XCD 300,000; retailers, wholesalers, restaurants, and certain other sectors are exempt). Process: applicant obtains approval from the Commerce Unit in the Ministry of Finance, then registers with IRD and pays annual fees; IRD issues the Business Licence certificate, which must be displayed at the place of business. Licences expire 31 December of the year issued and must be renewed annually. Offshore BCs that conduct no domestic business in Anguilla are generally not required to obtain a domestic Business Licence; annual renewal fees paid to the Anguilla Commercial Registry serve as the administrative compliance mechanism for those entities.
  • Operating Permit: The Business Licence issued by the IRD under the Licensing of Businesses Act, 2021 serves as both the fiscal registration instrument and the general trading permission for domestic businesses. Any person operating a business in Anguilla must obtain one. Offshore BCs conducting no domestic operations are exempt from the domestic Business Licence requirement; they pay annual registry fees to the Anguilla Commercial Registry instead. This is the same physical document as the tax_certificate slot artifact; the artifact key is distinct to satisfy the globally-unique key requirement.
  • Sector-Specific License: The Anguilla Financial Services Commission (AFSC, fsc.org.ai) is the integrated regulator for all financial services activities in and from Anguilla. Sector-specific licences include: offshore banking and trust licence under the Trust Companies and Offshore Banking Act (TCOBA); insurance licence under the Insurance Act; money services business licence under the Money Services Business Act, 2009; mutual funds licence under the Mutual Funds Act; company management licence for licensed registered agents and corporate service providers; utility token offering service provider registration; and Non-Profit Organisation registration. All regulated entities must hold a valid AFSC licence before commencing regulated operations. Economic substance requirements apply from January 2019 to BCs, LLCs, and LPs conducting relevant activities (banking, insurance, fund management, financing and leasing, IP, headquarters, shipping, distribution) under the Business Companies (Economic Substance) Regulations.
  • Governance Records: Maintained at the registered agent’s office under the Business Companies Act, 2022. A copy must be filed with the Registrar as part of annual return filings. Anguilla BCs require at least one director (natural person or legal entity, no residency requirement). Changes must be notified to the registry within 14 days of any change taking effect.
  • Signing Authority: No statutory prescribed form in the Business Companies Act, 2022. A board resolution on company letterhead signed by the director(s) is the standard instrument for authorizing a named signatory. For single-director companies, a written resolution of the sole director suffices. A notarized or apostilled power of attorney is used where authority is delegated externally. Anguilla is a party to the Hague Apostille Convention as a British Overseas Territory.
  • Address: Offshore BCs are required to maintain a registered office address in Anguilla through a licensed registered agent; the agent’s address satisfies the registered-office requirement for offshore BCs. For principal operating address verification, a lease agreement (no time limit) OR utility bill OR bank statement dated within 90 days is the standard evidence accepted by Anguillian financial institutions and corporate service providers. The same document satisfies both registered-address and operating-address checks.
  • Good Standing: Issued by the Anguilla Commercial Registry (CRES). Confirms the company has met all statutory filing requirements (annual return, economic substance return where applicable) and paid all annual fees, and has not been struck off, dissolved, or is otherwise in default. Available via the CRES system; processing is typically within 1–5 business days with expedite options available. Widely requested by banks, financial institutions, and counterparties for KYC/KYB. Can be apostilled for international use (Anguilla is covered by the UK Apostille Convention as a British Overseas Territory).

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

  • Anguilla is a British Overseas Territory; its legal system is English common law supplemented by local statute. The UK Privy Council is the final court of appeal.
  • The Business Companies Act, 2022 (eff. 1 July 2022) consolidated the former International Business Companies Act (Cap I.20) and Companies Act (Cap C.65) into a single modern framework. Legacy IBCs incorporated before July 2022 were automatically re-classified as Business Companies (BCs) by operation of law; documents from pre-2022 entities may still reference ‘International Business Company’, the ‘IBC Act’, or ‘Memorandum & Articles of Association’.
  • CRES (Commercial Registration Electronic System) replaced the legacy ACORN (Anguilla’s Commercial Online Registration Network) in April 2022; the Commercial Registry is a department of the AFSC. Online 24/7 incorporation is possible; same-day formation is standard for BCs.
  • Economic Substance requirements apply from January 2019 to all BCs, LLCs, and LPs conducting ‘relevant activities’ (banking, insurance, fund management, financing and leasing, IP, headquarters, shipping, distribution and service centre): entities must demonstrate adequate employees, physical assets, and management in Anguilla, and file an annual Economic Substance return. Entities tax-resident in another jurisdiction with a corporate tax rate of at least 10% may qualify for exemption.
  • Anguilla has no corporate income tax, capital gains tax, withholding tax, gift tax, or inheritance tax. Revenue is raised via business licence fees, the Goods Tax (9% on imports, Goods Tax Act 2025, eff. 1 August 2025), the General Services Tax (13% on services, General Services Tax Act 2025, eff. 1 August 2025), stamp duty, and customs duties. All entities with domestic operations must obtain a TIN from IRD (first digit ‘2’ for companies).
  • Annual Return Declarations must be filed by all companies; the deadline is the last day of the calendar quarter in which the company’s incorporation anniversary falls. Non-payment of annual fees triggers ‘Pending Strike Off’ status in CRES, visible via the public company search at cres.gov.ai.
  • Anguilla is covered by the UK’s adherence to the Hague Apostille Convention; notarised Anguilla documents can be apostilled for international use through the Governor’s Office.