Peppol, explained

Brunei

BN

Brunei's Revenue Division administers income tax and stamp duty, and its published guidance describes no value added tax, tax invoice or e-invoicing regime; no Peppol role was found.

Guide reviewed .

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Invoicing and electronic documents

Revenue Division, Ministry of Finance

The tax agency for income tax and stamp duty under the Income Tax Act (Chapter 35), the Income Tax (Petroleum) Act (Chapter 119) and the Stamp Act (Chapter 34). It runs no invoice clearance or reporting system in the material reviewed.

Not applicable · Official source

Peppol

No Bruneian Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.

Peppol BIS Billing · Official source

The Revenue Division's guidance describes no value added tax or tax-invoice regime that an e-invoice would have to satisfy. Unless a contract or another authority sets rules, electronic invoicing, including over Peppol, is arranged between the parties.

For sales to government, check the tender and contract terms. Procurement and payment rules were outside the tax guidance reviewed here.

Timeline

  1. Revised corporate tax rates

    The Revenue Division records a revision of the corporate tax rate from this date and a tax threshold under section 35(4) of the Income Tax Act.

    Official source

Peppol in Brunei

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents 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.