South Georgia & South Sandwich Islands
GSSouth Georgia and the South Sandwich Islands are a British Overseas Territory with no permanent residents, funded mainly by fishing licences; the Falkland Islands Taxation Office runs its tax system, and no invoicing system or e-invoicing obligation for it was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
No local system
No invoicing platform, national format or Peppol participant for the territory was found in the sources reviewed. Its tax system is administered by the Falkland Islands Government Taxation Office.
Not applicable · Official source: Falkland Islands Government Taxation Office · GSGSSI tax system
The territory has no residents and no local businesses beyond government, science and licensed fishing and tourism operators, so there is no local invoicing market. Revenue comes mainly from fishing licences; see the territory's government. For tax matters, contact the Falkland Islands Taxation Office.
Legal guide
Population and activity
No permanent populationThe territory has no permanent residents. The British Antarctic Survey operates the base at King Edward Point under contract to the territory's government, and Bird Island has four staff year-round. The South Sandwich Islands are uninhabited.
Official source: Government of South Georgia and the South Sandwich Islands · about the territoryRevenue
Fishing licences and feesThe territory is financially self-sufficient. Its revenue comes mainly from fishing licences, with tourist landing fees and stamp sales.
Official source: Government of South Georgia and the South Sandwich Islands · about the territoryTaxes
Administered from the Falkland IslandsThe Falkland Islands Government Taxation Office administers the territory's tax system. Its page lists an Income Tax Ordinance 2016 and Income Tax Regulations 2016 and mentions no VAT or sales tax.
Official source: Falkland Islands Government Taxation Office · GSGSSI tax systemE-invoicing
No e-invoicing obligation found in the sources reviewedThe sources reviewed set no invoicing or e-invoicing rule for the territory.
Official source: Falkland Islands Government Taxation Office · GSGSSI tax system
Timeline
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Visitor permit fee
Under the Entry Control Ordinance 2022, a fee is required before a visitor permit application is considered, with effect from this date. No territory-specific invoicing milestone was found.
Official source: Government of South Georgia and the South Sandwich Islands · visitor permit fee update
Peppol in South Georgia & South Sandwich 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.