Cook Islands
CKThe Cook Islands are a self-governing state in free association with New Zealand with their own VAT, administered by the Revenue Management Division with an online tax-filing service; the sources reviewed describe no e-invoicing obligation.
Guide reviewed .
Invoicing and electronic documents
Revenue Management Division (RMD)
A division of the Ministry of Finance and Economic Management that administers the customs and tax laws through Inland Revenue and the Cook Islands Customs Service.
Tax returns and customs declarations; no invoice format prescribed · Official source: Cook Islands MFEM · Revenue Management Division
ETAX (Tax Online)
RMD's online tax system. Taxpayers register as web users with their RMD number and can file returns online; returns can also be filed over the counter or by email. It handles tax returns, not invoices.
Online tax returns · Official source: Cook Islands MFEM · frequently asked questions (tax)
Procurement Portal Cook Islands (PPCI)
The government's web portal for tender opportunities, procurement policies and templates, run by MFEM's procurement team. It is not an invoicing channel.
Tender notices and documents · Official source: Cook Islands MFEM · procurement
Peppol
No Peppol Authority or Peppol arrangement for the Cook Islands was found. New Zealand's Peppol framework, run by MBIE, is national; the sources reviewed don't extend it to the Cook Islands.
Not applicable · Official source: OpenPeppol · Peppol Authorities
The Cook Islands run their own VAT. Under the VAT Act 1997, a supplier must give a registered customer a tax invoice within 28 days of being asked. The particulars are set by a prescribed form, and the sources reviewed set no e-invoicing requirement. The MFEM copy of the Act may not include every amendment, so check the current rate with RMD.
New Zealand's Peppol and eInvoicing framework applies to New Zealand agencies and to supplies within New Zealand, so don't assume it covers the Cook Islands. Tax returns go through RMD's online tax service or by hand; invoices are exchanged however the trading partners agree.
Legal guide
Constitutional status
Self-governing in free association with New ZealandThe Cook Islands are a self-governing state in free association with New Zealand and part of the Realm of New Zealand. They conduct their own affairs and international relations; New Zealand responds to requests for help with foreign affairs, disasters and defence. Cook Islanders hold New Zealand citizenship.
Official source: New Zealand Ministry of Foreign Affairs and Trade · Cook IslandsVAT registration
Mandatory above the thresholdA business must register for VAT when its taxable supplies reach, or are expected to reach, $40,000. Returns can be filed through the e-Tax online portal, over the counter or by email.
Official source: Cook Islands MFEM · frequently asked questions (tax)VAT tax invoices
On request between registered personsUnder section 18 of the Value Added Tax Act 1997, a registered person making a taxable supply to another registered person must provide a tax invoice within 28 days of being asked for one. A registered buyer may issue a buyer-created tax invoice with the Collector's approval. No tax invoice is needed where the consideration is $50 or less. Records, including tax invoices, may be kept in manual, mechanical or electronic form (section 42).
Official source: Cook Islands MFEM · Value Added Tax Act 1997 (MFEM copy)B2G and B2B · e-invoicing
No e-invoicing obligation found in the sources reviewedRMD's pages, its FAQ and the VAT Act reviewed set no structured e-invoicing requirement. Electronic channels cover tax returns and customs, not invoices.
Official source: Cook Islands MFEM · Revenue Management DivisionNew Zealand Rule 44
Applies to New Zealand agencies' domestic invoicesNew Zealand's eInvoicing rule for government agencies covers domestic trade invoices in New Zealand dollars for goods or services supplied within New Zealand by an entity doing business in New Zealand. The rule doesn't mention the Cook Islands.
Official source: New Zealand Government Procurement (MBIE) · Rule 44 eInvoicing capabilityVAT rate · historical amendment
15% following the April 2014 increaseThe government's Economic Development Strategy 2030, page 77, records the increase from 12.5% to 15% in April 2014. This explains why the older VAT Act copy's 12.5% rate should not be used as the current rate; confirm any later rate changes with RMD.
Official source: Cook Islands Government / MFEM · Economic Development Strategy 2030 (January 2021), page 77, VAT reform
Timeline
-
Value Added Tax Act 1997 in force
VAT started under the Act. The MFEM copy retains older rate and registration-threshold provisions; later sources must be checked for amendments.
Official source: Cook Islands MFEM · Value Added Tax Act 1997 (MFEM copy)
Peppol in Cook Islands
- 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.