American Samoa
ASAmerican Samoa is a U.S. territory with its own separate tax system, administered by the Treasurer and the American Samoa Government Tax Office, built on a territorial income tax, a wage tax and excise taxes on imports; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Samoan Income Tax Act
The territorial income tax, administered and enforced by the Treasurer of American Samoa. It concerns tax returns, not invoices, and has no link to Peppol.
Territorial income tax returns · Official source: American Samoa Bar Association · ASCA 11.0404, Administration and enforcement of income tax
Wide Area WorkFlow (WAWF)
The U.S. Department of Defense's system for electronic payment requests and receiving reports. It applies through DoD contracts, not through territorial law.
WAWF; facsimile, email and scanned documents are not accepted as electronic form · Official source: Acquisition.gov · DFARS 232.7002 Policy (electronic submission of payment requests)
American Samoa runs its own tax system, separate from the U.S. federal one. Its main taxes are a territorial income tax, a 2% wage tax and excise tax on imports, collected at the point of entry. No sales tax or VAT chapter appears in the revenue title of the Code, and no tax-invoice rule was found.
For federal contracts, follow the payment clause in the contract. DoD's clause points to WAWF, and the FAR lists American Samoa as an outlying area. The territory has no Peppol Authority.
Legal guide
Applicable law
U.S. territory with a separate tax systemIRS Publication 570 states that American Samoa has its own separate and independent tax system, modelled on the U.S. Internal Revenue Code with certain differences, and gives the American Samoa Government Tax Office in Pago Pago as the filing address.
Official source: IRS · Publication 570, Tax Guide for Individuals With Income From U.S. TerritoriesIncome tax
In forceThe American Samoa Code adopts, as a separate territorial income tax payable to the American Samoa Government, the U.S. income tax provisions in effect on 31 December 2000, including withholding on wages, except where they are clearly inapplicable or incompatible. Together with chapter 11.05 they may be cited as the Samoan Income Tax Act, and chapter 11.05 prevails in a conflict.
Official source: American Samoa Bar Association · ASCA 11.0403, Imposition of tax, citationWage tax
In force since tax year 2012All wages earned in the territory are taxed at 2%, in addition to the income tax. The wage earner pays it and reports it on their tax return.
Official source: American Samoa Bar Association · ASCA 11.0607, Wage taxExcise tax on imports
In forceExcise tax is due at the point of entry on the items listed in the Code, computed for most items on the purchase price plus costs of preparing the goods for shipment, excluding freight and insurance. Items imported by the United States Government are exempt.
Official source: American Samoa Bar Association · ASCA 11.1001, Excise tax on imports, imposition and basisB2G · U.S. Department of Defense contracts
Electronic payment requests through WAWFDFARS 232.7002 requires payment requests and receiving reports on DoD contracts in electronic form through WAWF. Its exceptions cover classified work, places without internet connectivity, cases where DoD cannot receive electronically, written temporary alternatives and purchase-card payments; none is based on the territory where work is done.
Official source: Acquisition.gov · DFARS 232.7002 Policy (electronic submission of payment requests)B2B · business invoices
No e-invoicing obligation found in the sources reviewedThe revenue title of the American Samoa Code lists chapters on income, wage, excise and miscellaneous taxes, but no sales tax, VAT, invoice format or e-invoicing rule.
Official source: American Samoa Bar Association · American Samoa Code Annotated by title and chapter
Timeline
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Excise tax on imports takes effect
The import excise tax was enacted by PL 10-23 in 1967; the original text of the section stated that it applied effective 31 May 1967. Later amendments removed the date from the text.
Official source: American Samoa Bar Association · ASCA 11.1001, Excise tax on imports, imposition and basis
Peppol in American Samoa
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.