Kiribati
KIKiribati levies 12.5% VAT administered by the Tax Division of the Ministry of Finance and Economic Development, with paper tax invoices and quarterly returns filed at the tax office; the sources reviewed describe no e-invoicing obligation or electronic invoicing system.
Guide reviewed .
Invoicing and electronic documents
Kiribati Tax Division
Part of the Ministry of Finance and Economic Development, with offices in Tarawa and Kiritimati. It handles registration, filing, payments, audits and VAT refunds; returns are filed on approved forms. It handles returns, not invoices.
Approved paper return forms · Official source: Kiribati Tax Division · taxpayer obligations pamphlet, January 2026
Peppol
No Peppol Authority for Kiribati is listed, and the Tax Division's sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.
Not applicable · Official source: OpenPeppol · Peppol Authorities
A VAT-registered business in Kiribati must issue tax invoices with the particulars listed in the Tax Division's obligations pamphlet, and file quarterly returns at the tax office. The sources reviewed prescribe no electronic invoice format or exchange.
The Tax Division's site points to the Office of the Attorney General for the tax acts and regulations, which couldn't be read for this review. Check the VAT Act and regulations there before relying on details. No Peppol arrangement was found.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe Tax Division's VAT guidelines and taxpayer obligations pamphlet describe tax invoice contents and returns filed at the tax office. They set no electronic invoicing requirement.
Official source: Kiribati Tax Division · guidelines and obligations for VAT-registered businessesValue added tax (VAT)
In forceVAT is charged at 12.5% on taxable supplies, with exempt and zero-rated supplies. Registration is required at $100,000 of sales, and the tax office may register a business itself and backdate registration to when it reached the threshold. Registered businesses must display their VAT certificate. Returns and payment are due within 15 days after the end of each quarter.
Official source: Kiribati Tax Division · guidelines and obligations for VAT-registered businessesVAT tax invoices
Required for VAT-registered businessesUnder regulation 9 of the VAT Regulations 2014, a tax invoice shows the words "TAX INVOICE", the date and an individual serial number, the name, address and TIN of both supplier and recipient, a description of the goods or services, and the price and VAT charged. Prices should be shown VAT inclusive. Records must be kept for seven years after the tax year they relate to, under section 13 of the Revenue Administration Act 2013.
Official source: Kiribati Tax Division · taxpayer obligations pamphlet, January 2026
Timeline
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VAT introduced
The IMF's account of its technical assistance confirms VAT implementation on this date. This introduced the VAT framework, not a structured invoice exchange network.
Official source: IMF · Kiribati 2015 Article IV informational annex, VAT implementation assistance
Peppol in Kiribati
- 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.