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Overview

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Identifiers

Collect two identifiers from each business customer in Antigua and Barbuda and submit them as strings on the application body. Tax ID: Numeric TIN assigned by the IRD upon registration; at minimum 6 digits, typically 9 digits in practice. Issued to all businesses and individuals required to file tax returns. The same base TIN is used for Income Tax and, when extended with a 2-digit tax-type code by the SIGTAS software, for Antigua and Barbuda Sales Tax (ABST) registration (mandatory when taxable supplies exceed XCD 300,000 per year). Antigua and Barbuda has no VAT — the consumption tax is the ABST at 17% (increased from 15% effective 1 January 2024 under the Revenue (Miscellaneous Provisions) Act No. 13 of 2023). No fixed published format with checksum; no public format confirmation beyond ‘≥6 numeric digits’. Registration number: Sequential numeric identifier assigned by ABIPCO at incorporation under the Companies Act 1995 (No. 18 of 1995) for domestic companies; assigned by the Financial Services Regulatory Commission (FSRC) under the International Business Corporations Act Cap. 222 for IBCs; and by the FSRC under the International Limited Liability Companies Act 2007 for ILLCs. Appears on the Certificate of Incorporation (domestic) or Certificate of Incorporation/Certificate of Organization (IBC/ILLC). No publicly confirmed fixed-length or prefix standard.

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Sector regulators

Financial Services Regulatory Commission (FSRC) · Eastern Caribbean Central Bank (ECCB) · Inland Revenue Department (IRD) · Office of National Drug and Money Laundering Control Policy (ONDCP)

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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: Domestic companies incorporated under the Companies Act 1995 receive a Certificate of Incorporation issued by ABIPCO. IBCs incorporated under the IBC Act Cap. 222 receive a Certificate of Incorporation issued by the FSRC. ILLCs formed under the International Limited Liability Companies Act 2007 receive a Certificate of Organization issued by the FSRC. External companies registered under Companies Act 1995 s.340 receive a Certificate of Registration from ABIPCO. All certificates confirm entity name, registration number, date of incorporation/formation, and governing statute.
  • Constitutive Documents: Domestic companies under the Companies Act 1995 file Articles of Incorporation (Form 1, s.5) with ABIPCO, accompanied by By-laws governing internal management; a statutory declaration by an Attorney-at-Law is also required. The Articles set out company name, registered office, authorised share capital, and classes of shares. IBCs under the IBC Act Cap. 222 file a Memorandum and Articles of Association with the FSRC; the Memorandum specifies permitted activities and the Articles govern internal management. ILLCs under the ILLCA 2007 file Articles of Organization and an Operating Agreement. All constitutive documents must be kept at the registered office.
  • Tax Registration: The Inland Revenue Department (IRD) issues a TIN upon completion of the registration process through SIGTAS. Businesses whose annual taxable supplies exceed XCD 300,000 must also register for the Antigua and Barbuda Sales Tax (ABST) at 17% (increased from 15% effective 1 January 2024 under the Revenue (Miscellaneous Provisions) Act No. 13 of 2023) and receive an ABST Registration Certificate. IBCs and ILLCs are fully exempt from all domestic taxation and do not register with the IRD. Domestic companies and sole traders must register with the IRD after incorporation/registration.
  • Operating Permit: The Business Licence Act 1994 (No. 17 of 1994) requires persons carrying on business in Antigua and Barbuda to hold a Trade Licence (also referred to as Business Licence) issued by the Inland Revenue Department (IRD). The licence must be renewed annually. Applications for renewal must be accompanied by Social Security Board and Medical Benefits Scheme certificates confirming good standing. IBCs and ILLCs that are expressly prohibited from conducting domestic business are exempt from this requirement. Sole traders and domestic companies operating in Antigua and Barbuda must hold a current Trade Licence.
  • Sector-Specific License: Financial Services Regulatory Commission (FSRC): licences for international banks (International Banking Act), insurance corporations (international), money services businesses (Money Services Business Act 2011, No. 7 of 2011), securities dealers, mutual funds, interactive gaming and wagering corporations, and digital asset/virtual asset service providers. Eastern Caribbean Central Bank (ECCB): supervision of domestic banks, credit unions, and other deposit-taking institutions within the Eastern Caribbean Currency Union (ECCU). ABST registration with IRD applies when annual taxable supplies exceed XCD 300,000.
  • Governance Records: All companies (domestic and IBC) must maintain a Register of Directors at their registered office. For domestic companies, director information is filed with ABIPCO and must be updated within 15 days of any change. For IBCs, director details are maintained at the registered office of the registered agent and kept confidential — director information does not appear in public search reports. For ILLCs, a Register of Managers is maintained. Annual returns filed with ABIPCO (domestic) confirm the current list of directors.
  • Signing Authority: No statutory prescribed form. A board resolution on company letterhead — signed by the directors and certified by the company secretary — is the standard instrument authorizing a named individual to act on behalf of the company. A notarized Power of Attorney is used where authority is delegated externally. For ILLCs, a Manager’s or Member’s Resolution in equivalent form is used.
  • Address: No statutory prescribed form for KYB address verification in Antigua and Barbuda. Standard practice follows regional norms: lease agreement (no time limit) OR utility bill OR bank statement, with utility/bank statements dated within 90 days of submission. Local utility providers include the Antigua Public Utilities Authority (APUA) for electricity and water. The document must show the company’s registered or principal operating address in Antigua and Barbuda.
  • Good Standing: Two distinct issuers depending on the entity type. For domestic companies under the Companies Act 1995: issued by ABIPCO (Registrar of Companies); confirms the company is validly incorporated, has filed required returns, has paid all fees and penalties, and is not in the process of being struck off or wound up. For IBCs under the IBC Act Cap. 222: issued by the FSRC pursuant to s.332; confirms the IBC was duly incorporated, is recorded in the FSRC register of IBCs, has no strike-off proceedings pending, has paid all fees and penalties under s.283, has not submitted Articles of Amalgamation or Consolidation under s.341, and is in good legal standing as of the date of issuance. The FSRC issues the Certificate of Good Standing only to the licensed registered agent of the company. Commonly apostilled for international use.

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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

  • Antigua and Barbuda operates a dual-track corporate regime: domestic companies under the Companies Act 1995 (administered by ABIPCO) and international entities (IBCs and ILLCs) under the FSRC. Conduit will primarily encounter IBCs and ILLCs for offshore/cross-border structures, and domestic Ltd. companies for locally operating businesses.
  • IBCs incorporated under IBC Act Cap. 222 are regulated by the FSRC, not ABIPCO; their Certificate of Good Standing is issued only to the licensed registered agent. Documents from IBCs will reference the FSRC, not the Registrar of Companies / ABIPCO.
  • ILLCs under the International Limited Liability Companies Act 2007 are regulated by the FSRC and receive a Certificate of Organization (not a Certificate of Incorporation); their constitutive document is an Operating Agreement, not Memorandum and Articles.
  • The Trade Licence (Business Licence) under the Business Licence Act 1994 is required for all businesses carrying on domestic commerce; renewal applications must include Social Security Board and Medical Benefits Scheme good standing certificates. IBCs and ILLCs are exempt as they are prohibited from domestic commerce.
  • Antigua and Barbuda uses the East Caribbean Dollar (XCD) pegged to the USD at XCD 2.70 = USD 1.00, as a member of the Eastern Caribbean Currency Union (ECCU). The ECCB acts as the central bank and supervises domestic banking institutions.
  • The FSRC is responsible for regulation of international financial services including IBCs, ILLCs, international banks, insurance, money services businesses, securities, and interactive gaming. The ONDCP serves as the financial intelligence unit (FIU) for AML/CFT purposes.
  • Antigua and Barbuda is a CARICOM member state and is subject to FATF/CFATF (Caribbean FATF) mutual evaluation processes. The ABIPCO registration search facility is available online at abipco.gov.ag/searchtheregister but director and shareholder data is restricted for IBCs.