Overview
Identifiers
Collect two identifiers from each business customer in Grenada and submit them as strings on the application body.
Tax ID: 6-digit numeric identifier issued by the IRD upon business/individual registration; permanent and unique. Businesses must register with IRD within one year of commencing operations. For VAT-registered entities (mandatory when annual taxable supplies exceed XCD 300,000), the Comptroller appends additional digits to the TIN to create a distinct VAT registration number. Issued under the Income Tax Act and administered via the G-TAX digital system at tax.gov.gd.
Registration number: Sequential numeric identifier assigned by CAIPO at incorporation under the Companies Act Cap. 58A (Act No. 35 of 1994, revised 2010 and amended by Act No. 5 of 2022). Appears on the Certificate of Incorporation and all post-incorporation filings. No publicly confirmed fixed-length standard; assigned sequentially as a plain integer. Legacy IBC numbers (issued under the repealed International Companies Act Cap. 152, now wound down as of 31 December 2021) may still appear on pre-2022 documents.
Sector regulators
ECCB (Eastern Caribbean Central Bank) — banking and licensed financial institutions · GARFIN (Grenada Authority for the Regulation of Financial Institutions) — non-bank financial institutions, insurance, MSBs, VASPs, credit unions · GFRC (Grenada Financial Regulatory Commission) — company and trust service providers, charitable trusts · ECSRC (Eastern Caribbean Securities Regulatory Commission) — securities dealers and broker-dealers · FIU (Financial Intelligence Unit Grenada) — AML/CFT compliance
Legal structures
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.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.
Not applicable in Grenada: Operating Permit. Skip these areas — no local artifact exists.
Collection notes
- Legal Registration: Issued by CAIPO under the Companies Act Cap. 58A. Contains company name, registration number, date of incorporation, and type of company. CAIPO is located at Mt. Wheldale Gap, Upper Lucas Street, St. George’s, Grenada. Extracts from CAIPO are available through the registry or via commercial document retrieval agents; the registry is not fully public or online-searchable. Processing typically 1–2 weeks. Documents can be apostilled by the Ministry of Foreign Affairs and International Trade (Grenada is a Hague Apostille Convention member since 7 February 1974). Note: legacy IBC Certificates of Incorporation issued under the now-repealed International Companies Act Cap. 152 may still be presented for companies incorporated before 31 December 2021; these are accepted as a collect-if-available artifact for historical applicants.
- Constitutive Documents: Filed with CAIPO at incorporation under the Companies Act Cap. 58A; constitutive document setting out company name, objects, share capital structure, and governance rules.
- Tax Registration: TIN issued by the IRD upon registration; mandatory for all businesses within one year of commencing operations. VAT registration certificate issued where annual taxable supplies exceed XCD 300,000 (EC$300,000); displays a VAT-specific number derived from the TIN. Businesses must display the VAT registration certificate prominently. Registration is now managed via the G-TAX digital system (tax.gov.gd). Corporate income tax rate: 30% for domestic companies. The IBC (International Business Company) regime was repealed effective 31 December 2021; no IBC category remains active and the former foreign-income exemption has no current application.
- Sector-Specific License: Banking and deposit-taking: licensed by the Eastern Caribbean Central Bank (ECCB) under the Banking Act 2015 (EC-wide); minimum capital EC$20 million; the ECCB is also the AML/CFT supervisor for licensed financial institutions in Grenada. Non-bank financial institutions (insurance, credit unions, money services businesses, building societies, virtual asset service providers, pensions, international trusts, company management): licensed by GARFIN (Grenada Authority for the Regulation of Financial Institutions). Company service providers and general company/trust service providers: licensed by the GFRC (Grenada Financial Regulatory Commission) under the Company and Trust Services Providers Act. Securities dealers and broker-dealers: licensed by the ECSRC (Eastern Caribbean Securities Regulatory Commission) under the Securities Act 2001. Payment service providers: governed by the Payment System and Services Act 2025.
- Governance Records: Maintained by the company and filed with CAIPO under the Companies Act Cap. 58A; directors appear in CAIPO records. Changes to directors must be notified to CAIPO.
- Signing Authority: Board resolution authorising a signatory, or a notarised/sworn power of attorney. No statutory form prescribed — company letterhead resolution is standard practice. POA executed in Grenada may be sworn before a justice of the peace or notary public; foreign-executed POA should be apostilled via the Ministry of Foreign Affairs and International Trade (Grenada is a Hague Apostille Convention member since 1974).
- Address: Lease agreement (no time restriction) OR utility bill OR bank statement dated within 90 days. Must show the business address or registered office address. The same document satisfies both registered-address and operating-address checks.
- Good Standing: Issued by CAIPO confirming that the company is legally registered, active, and in compliance with its filing requirements under the Companies Act Cap. 58A (or International Companies Act Cap. 152 for IBCs). Confirms the company has not been struck off, dissolved, or wound up. Requested directly from CAIPO at Mt. Wheldale Gap, Upper Lucas Street, St. George’s, Grenada (Tel: +1 473 440-2030; email: registrar@caipo.gov.gd). Can be apostilled by the Ministry of Foreign Affairs and International Trade.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
Notes
- CAIPO is the trade name for Grenada’s company registry. Formal correspondence is addressed to the Registrar of Companies, Corporate Affairs and Intellectual Property Office, Mt. Wheldale Gap, Upper Lucas Street, St. George’s, Grenada. The registry is not fully online-searchable; document retrieval typically requires in-person or agent-assisted requests. CAIPO email: registrar@caipo.gov.gd; Tel: +1 (473) 440-2030.
- Grenada’s IBC regime (International Companies Act Cap. 152) was abolished in December 2018 and fully wound down by 31 December 2021; no new IBCs can be formed. Legacy IBC certificates may still appear for companies incorporated before the repeal — these migrated to domestic company status under Companies Act Cap. 58A or were dissolved. All new company registrations in Grenada are under Companies Act Cap. 58A. The GFRC (gfrc.cc) continues to maintain a registry of legacy transitional entities and regulates company and trust service providers.
- Grenada is a member of the Eastern Caribbean Currency Union (ECCU); the Eastern Caribbean dollar (XCD) is the local currency, pegged at XCD 2.70 = USD 1. The ECCB is the regional central bank and primary banking supervisor for Grenada.
- Grenada acceded to the Hague Apostille Convention on 7 February 1974. Documents can be apostilled by the Ministry of Foreign Affairs and International Trade. Corporate documents (Certificates of Incorporation, Certificates of Good Standing, Memoranda and Articles) are routinely apostilled for international use.
- For legacy IBC applicants (entities incorporated before 31 December 2021 under the repealed International Companies Act Cap. 152), collect any available IBC Certificate of Incorporation as a supplementary artifact. Such entities will now also have a domestic registration number under Companies Act Cap. 58A following mandatory migration.
- VAT registration (threshold XCD 300,000/year) is mandatory for businesses meeting the threshold; the VAT registration certificate displays a TIN-derived VAT number. Corporate income tax rate is 30% for domestic companies. The IBC foreign-income tax exemption ceased to apply effective 31 December 2021 when the International Companies Act Cap. 152 was fully wound down; all former IBCs are now either dissolved or re-registered as domestic companies under Companies Act Cap. 58A subject to standard corporate income tax.