British Indian Ocean Territory
IOThe British Indian Ocean Territory is a British Overseas Territory administered from London, whose roughly 2,000 people are mainly military personnel, officials and civilian contractors. Its law forbids income and similar taxes, and no invoicing system or e-invoicing obligation 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.
Not applicable · Official source: BIOT Administration · revised ordinances
There is no local invoicing market. The people on the territory are mainly military personnel, officials and contractors, and the Taxation Ordinance excludes income and similar taxes. Suppliers to the Administration or the Diego Garcia facility should follow the invoicing terms of their contract. The territory has no Peppol Authority.
Legal guide
Population and activity
Military facility; mainly military personnel, officials and contractorsAround 2,000 people are ordinarily on Diego Garcia, mostly UK and US military personnel, territory officials and civilian contractors. The island hosts a joint UK/US military facility. Access is restricted and a permit is required to travel there.
Official source: BIOT Administration · about the territoryTaxes
Income and similar taxes excluded by lawThe Taxation Ordinance 1981 provides that no law in force in the territory may require or permit income tax, corporation tax, capital gains tax or any substantially similar tax. No VAT or sales tax ordinance was found in the list of revised ordinances.
Official source: BIOT Administration · Taxation Ordinance 1981, revised edition 2020E-invoicing
No e-invoicing obligation found in the sources reviewedThe territory's revised ordinances set no invoicing or e-invoicing rule.
Official source: BIOT Administration · revised ordinances
Timeline
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Constitution Order 2004
The British Indian Ocean Territory (Constitution) Order 2004 was made and came into force at once. The Taxation Ordinance 1981 stops any law having effect under its section 3(2)(a) from imposing income and similar taxes.
Official source: BIOT Administration · British Indian Ocean Territory (Constitution) Order 2004
Peppol in British Indian Ocean Territory
- Directory participants
- 1
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 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.