Guam
GUGuam is a U.S. territory with its own tax system administered by the Department of Revenue and Taxation, including a monthly Business Privilege Tax on gross receipts that must be filed electronically; no e-invoicing obligation for business invoices was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Business E-Services (guamtax.com)
The Department of Revenue and Taxation's online portal, where businesses e-file Business Privilege Tax returns and other returns, renew business licences and pay. It handles tax returns, not the exchange of invoices, and has no link to Peppol.
Online return forms (GRT-ONLINE and related forms) · Official source: Guam Department of Revenue and Taxation · home page and Business E-Services
Wide Area WorkFlow (WAWF)
The U.S. Department of Defense's system for electronic payment requests and receiving reports. It applies through DoD contracts, not through Guam's own law.
WAWF; facsimile, email and scanned documents are not accepted as electronic form · Official source: Acquisition.gov · DFARS 232.7002 Policy (electronic submission of payment requests)
Guam's taxes are local even though it is a U.S. territory. Business Privilege Tax returns go to the Department of Revenue and Taxation and must be e-filed. The monthly return is due by the 20th of the following month. These are tax returns, not invoices; no rule on invoice format was found.
For federal contracts, follow the payment clause in the contract. DoD's clause points to WAWF, and the FAR counts Guam as an outlying area. Guam has no Peppol Authority.
Legal guide
Applicable law
U.S. territory with its own tax systemIRS Publication 570 states that Guam has its own tax system based on the same tax laws and tax rates that apply in the United States, and that bona fide residents of Guam file their income tax return with Guam's Department of Revenue and Taxation.
Official source: IRS · Publication 570, Tax Guide for Individuals With Income From U.S. TerritoriesBusiness Privilege Tax
Monthly returnsThe tax on gross receipts is levied under 11 GCA § 26201. Businesses file a monthly return (Form GRT) and pay by the 20th of the following month, even when no tax is due.
Official source: Guam Department of Revenue and Taxation · gross receipts tax helpBusiness Privilege Tax · electronic filing
Mandatory since the February 2021 periodUnder Public Law 35-199 all Business Privilege Tax returns (the gross receipts, liquid fuel, tobacco and alcohol, and limited gaming returns), including amended returns, must be filed electronically on guamtax.com.
Official source: Guam Department of Revenue and Taxation · Business Privilege Tax returns online filing instructions and guidance (9 March 2021)B2G · U.S. Department of Defense contracts
Electronic payment requests through WAWFDFARS 232.7002 requires payment requests and receiving reports on DoD contracts in electronic form through WAWF. Its exceptions cover classified work, places without internet connectivity, cases where DoD cannot receive electronically, written temporary alternatives and purchase-card payments; none is based on the territory where work is done.
Official source: Acquisition.gov · DFARS 232.7002 Policy (electronic submission of payment requests)B2B · business invoices
No e-invoicing obligation found in the sources reviewedThe Department of Revenue and Taxation's site sets electronic filing for tax returns but no invoice format or e-invoicing requirement.
Official source: Guam Department of Revenue and Taxation · home page and Business E-Services
Timeline
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First mandatory e-filed Business Privilege Tax returns due
Under Public Law 35-199, returns for February 2021 onward had to be filed electronically; the first were due on 20 March 2021.
Official source: Guam Department of Revenue and Taxation · Business Privilege Tax returns online filing instructions and guidance (9 March 2021)
Peppol in Guam
- 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.