Marshall Islands
MHThe Marshall Islands is a sovereign state in free association with the United States; from 1 October 2026 its new 12% consumption tax requires registered businesses to issue tax invoices, and the law lets regulations allow electronic invoices, but no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Consumption tax
The value-added style tax under the Consumption Tax Act 2025, administered by the Secretary of Finance under the Tax Administration Act 2025. Registered persons charge the tax, issue tax invoices and file monthly returns. It is not connected to Peppol.
Tax invoice with particulars to be set by regulations; electronic issue may be allowed by regulations · Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9)
Electronic fiscal devices (enabling power)
The Tax Administration Act 2025 lets regulations require classes of taxpayers to use electronic point-of-sale devices that issue invoices and receipts, including real-time transmission of sales data to the tax division. No such regulations were found in the sources reviewed.
Not yet specified · Official source: Nitijela of the Marshall Islands · Tax Administration Act 2025 (48 MIRC Ch. 10)
The Consumption Tax Act 2025 is new: it has applied since 1 October 2026. Registered suppliers must issue a tax invoice at the time of supply. The particulars, and whether invoices may be issued electronically, are left to regulations, so check the regulations in force before you design an invoice.
The Tax Administration Act 2025 also lets regulations require electronic fiscal devices with real-time reporting. The Marshall Islands has no Peppol Authority, and no national e-invoicing network was found in the sources reviewed.
Legal guide
Applicable law
Sovereign state in free association with the United StatesThe U.S. Department of the Interior describes the Republic of the Marshall Islands as a sovereign country since 1979 that entered into a Compact of Free Association with the United States in 1986 and uses the U.S. dollar.
Official source: U.S. Department of the Interior, Office of Insular Affairs · Republic of the Marshall IslandsConsumption tax registration
In force from 1 October 2026A person whose taxable supplies exceed the $300,000 registration threshold must apply for registration; smaller businesses may apply voluntarily. Registration applications in the two months before 1 October 2026 took effect on that date. The standard rate is 12% and exports and other listed supplies are zero-rated.
Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9)Tax invoices
Mandatory for registered personsA registered person making a taxable supply must issue the original tax invoice to the recipient at the time of supply, and only one original. Recipients liable under the reverse charge prepare a recipient-created tax invoice. Credit and debit notes are issued in the period of the adjustment. Regulations set the required particulars and may provide for issuing invoices and notes electronically. Registered persons keep copies of invoices and notes issued and originals received.
Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9)Consumption tax returns
MonthlyThe tax period is the calendar month. A registered person files a return and pays the net tax within 21 days after the end of each month.
Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9)Electronic filing
May be required by the SecretaryWhere regulations provide for electronic filing and payment, the Secretary may require a person or class of persons to file and pay electronically, unless the person lacks the capacity to do so. A taxpayer who has filed electronically must continue to do so unless authorised otherwise.
Official source: Nitijela of the Marshall Islands · Tax Administration Act 2025 (48 MIRC Ch. 10)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Consumption Tax Act allows, but does not require, electronic tax invoices through regulations. No regulations setting an electronic invoice format or exchange were found in the sources reviewed.
Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9)
Timeline
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Consumption Tax Act commences
The Consumption Tax Act 2025 (P.L. 2025-47) commenced on certification, with its charging rules applying from 1 October 2026.
Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9) -
Consumption tax applies
The consumption tax applies to supplies and imports made on or after this date.
Official source: Nitijela of the Marshall Islands · Consumption Tax Act 2025 (48 MIRC Ch. 9) -
Tax Administration Act applies
The Tax Administration Act 2025, which commenced on 7 October 2025, applies from this date, except that the Minister may set a later date for self-assessment of the net profits tax.
Official source: Nitijela of the Marshall Islands · Tax Administration Act 2025 (48 MIRC Ch. 10)
Peppol in Marshall Islands
- Directory participants
- 10
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 7 participants
- 7 participants
- ApplicationResponse6 participants
- 6 participants
- 3 participants
- 3 participants
- 3 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 4 |
Registration dates in the current Directory snapshot.