Dominica
DMDominica's Value Added Tax Act 2005 requires tax invoices between registered persons and sales receipts for other customers, administered by the Inland Revenue Division (IRD); no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Tax eFiling
The IRD's online service for filing and paying taxes. It handles tax returns, not invoice exchange. Dominica has no Peppol Authority, and no national e-invoicing platform was found.
IRD web portal · Official source: IRD Dominica · home page and Tax eFiling
For Dominica, the practical requirement is a tax invoice that meets the VAT regulations when both parties are registered, and a sales receipt otherwise; see section 29 of the VAT Act. The Act has been amended several times since 2005, and the IRD's VAT page lists the amendments and regulations to check.
Dominica has no Peppol Authority and no national e-invoicing platform was found. An electronic invoice, by Peppol or any other channel, must still contain what the regulations require of a tax invoice.
Legal guide
B2B · tax invoices
Required between registered personsUnder section 29 of the VAT Act, a registered supplier must give a registered recipient an original tax invoice in the form and with the information set by regulations. Only one tax invoice may be issued per supply. A recipient may request a missing invoice in writing within 60 days, and the supplier must comply within 14 days.
Official source: Government of Dominica · Value Added Tax Act, Act 7 of 2005Small cash sales and B2C · sales receipts
RequiredA registered supplier may issue a sales receipt instead of a tax invoice when the supply is paid in cash and does not exceed the amount set by regulations. Supplies to unregistered recipients require a sales receipt in the form set by regulations.
Official source: Government of Dominica · Value Added Tax Act, Act 7 of 2005VAT returns
MonthlyThe standard rate is 15%, with 10% on accommodation and diving activity and a zero rate for some goods. Returns are due within 20 days after the end of each monthly period, whether or not tax is payable.
Official source: IRD Dominica · Value Added TaxE-invoicing
No e-invoicing obligation found in the sources reviewedThe IRD's VAT page and the VAT Act describe tax invoices and sales receipts without requiring a structured electronic format, transmission to the IRD or an electronic fiscal device.
Official source: IRD Dominica · Value Added Tax
Timeline
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VAT introduced
Historical. The Value Added Tax Act 2005 came into force, replacing consumption tax, sales tax, hotel occupancy tax and entertainment tax.
Official source: IRD Dominica · Value Added Tax
Peppol in Dominica
- 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.