Montserrat
MSMontserrat, a British Overseas Territory, levies income and corporation tax, property tax, customs duties and a consumption tax on imported and locally produced goods; the sources reviewed describe no VAT, GST or e-invoicing regime.
Guide reviewed .
Invoicing and electronic documents
Montserrat Customs and Revenue Service (MCRS)
Collects most locally generated revenue. Its Inland Revenue division administers most direct taxes, including income tax and property tax; its Customs division assesses and collects duties and taxes on goods.
Tax returns and customs entries; no invoice format prescribed · Official source: Montserrat Customs and Revenue Service · home page
ASYCUDA World
The computerised customs management system for manifests, customs declarations, accounting and transit. Declarations can also be submitted through Sail Clear. It handles customs entries, not commercial invoices between businesses.
Electronic customs declarations · Official source: Montserrat Customs and Revenue Service · Customs
Peppol
Montserrat has no Peppol Authority on OpenPeppol’s list, so OpenPeppol acts as the authority. Use is voluntary and agreed between trading partners.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
Montserrat sets its own taxes, and the sources reviewed describe no e-invoicing obligation. Its consumption tax is collected at import or production, not through invoices between businesses. What does apply to invoices is the Tax Administration Act: keep sales and purchase invoices in English for seven years, at the place of business unless the Comptroller approves another place.
Customs entries go through ASYCUDA World or Sail Clear. Peppol use is a choice made with each trading partner through a certified service provider.
Legal guide
B2B · business invoices
No e-invoicing obligation found in the sources reviewedMCRS’s guidance and the tax legislation it lists, including the Income and Corporation Tax Act, Property Tax Act and customs laws, describe no VAT, GST or e-invoicing rule.
Official source: Montserrat Customs and Revenue Service · legislationB2G · invoices to the Government of Montserrat
No e-invoicing obligation found in the sources reviewedThe Procurement Department works under the Public Procurement Act, 2025 and the Public Procurement Regulations (SRO 43 of 2025) and publishes tenders online. Its guidance does not address supplier invoicing or prescribe an invoice format.
Official source: Government of Montserrat · Procurement DepartmentConsumption tax
In forceConsumption Tax is levied on goods imported for consumption in Montserrat and on goods made there, at the rates in Schedule 1 of the Customs Duties and Consumption Tax Act. Importers pay it with customs duties; local producers pay it at production. It is not charged invoice by invoice through the supply chain like a VAT.
Official source: Government of Montserrat · Customs Duties and Consumption Tax Act, Cap. 17.05 (revised to 1 January 2025)Records and invoices
RequiredUnder the Tax Administration Act, anyone in business or required to file a return must keep records in Montserrat sufficient to record all transactions, retain source documents such as sales and purchase invoices for seven years, and keep invoices in English. The Act treats electronically stored information as a record but sets no e-invoice format.
Official source: Government of Montserrat · Tax Administration Act, Cap. 17.26 (revised to 1 January 2025)UK VAT e-invoicing from 2029
Not a Montserrat ruleThe UK requirement covers VAT invoices for taxable supplies between UK VAT-registered persons within the UK. The roadmap does not mention the Overseas Territories.
Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementation
Timeline
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Customs Duties and Consumption Tax Act in force
Act 8 of 1995, which levies the consumption tax on imported and locally produced goods, came into force. It has been amended several times since.
Official source: Government of Montserrat · Customs Duties and Consumption Tax Act, Cap. 17.05 (revised to 1 January 2025) -
Tax Administration Act in force
Act 13 of 2023 took effect, setting common rules on records, returns and invoices for the revenue laws.
Official source: Government of Montserrat · Tax Administration Act, Cap. 17.26 (revised to 1 January 2025)
Peppol in Montserrat
- 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.