Gibraltar
GIGibraltar has no VAT; under the UK–EU treaty arrangements a Transaction Tax on goods replaces import duty, and no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Transaction Tax
Under the treaty’s customs arrangements, import duties cease and Transaction Tax and excise duties apply to goods placed for sale in Gibraltar. It is a tax on goods, not an invoicing system.
No invoice format prescribed in the notice · Official source: HM Government of Gibraltar · Technical Notice 72/2026 on the customs union with the EU
Peppol
Gibraltar is not listed on OpenPeppol’s Peppol Authorities page, so OpenPeppol acts as the authority.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
Gibraltar invoices carry no VAT, and no Gibraltar e-invoicing rule was found. The 2026 treaty arrangements change how goods are taxed at import, not how invoices are exchanged. See Technical Notice 72/2026.
Peppol use is a choice made with each trading partner through a certified service provider, for example with UK or EU customers that already receive e-invoices.
Legal guide
Consumption tax
No VATThe Government distinguishes Transaction Tax on the import cost of goods from VAT on retail sales. Its published standard-rate schedule is 15% in year one, 16% in year two and 17% in year three; services are excluded, with separate reduced and zero rates for specified goods.
Official source: HM Government of Gibraltar · Transaction Tax rate schedule and import-cost basisB2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedHM Government of Gibraltar’s technical notice on the customs union does not address invoicing, and no Gibraltar e-invoicing rule was found.
Official source: HM Government of Gibraltar · Technical Notice 72/2026 on the customs union with the EUUK 2029 VAT e-invoicing
Not applicable in GibraltarThe UK requirement applies to VAT invoices of persons registered for UK VAT. Gibraltar has no VAT, so the requirement does not govern Gibraltar’s own invoices; Gibraltar businesses registered for UK VAT should check the UK rules.
Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementation
Timeline
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Customs union technical notice
HM Government of Gibraltar published Technical Notice 72/2026. Import duties cease when the treaty takes effect, and Transaction Tax and excise duties apply to goods placed for sale in Gibraltar.
Official source: HM Government of Gibraltar · Technical Notice 72/2026 on the customs union with the EU -
Treaty arrangements applied
The Government confirms provisional treaty application and transaction-tax payments from this date in its September notice on transition relief.
Official source: HM Government of Gibraltar · September 2026 transition relief confirming the July start
Peppol in Gibraltar
- Directory participants
- 1
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.