Nauru
NRNauru's Revenue Office accepts electronic business records and sets requirements for retaining electronic invoices; its guidance reviewed here does not prescribe a structured invoice exchange network.
Guide reviewed .
Invoicing and electronic documents
Nauru Revenue Office (NRO)
Administers business and employment taxes under the Revenue Administration Act. Tax administration is separate from exchanging invoices with customers.
Tax returns and supporting business records · Official source: Nauru Revenue Office · legislation administered
Electronic business records
NRO Public Ruling No. 3 addresses electronic records, including invoices exchanged electronically. It does not specify Peppol or another invoice delivery network.
Readable and retrievable electronic records · Official source: Nauru Revenue Office · Public Ruling No. 3, record keeping
Agree the invoice delivery method with the buyer and preserve the underlying transaction records. NRO's record-keeping ruling accepts electronic records subject to safeguards; this is separate from any customer's technical requirements for receiving an invoice.
OpenPeppol's authority list does not list a national authority for Nauru. A Peppol connection, where used by trading partners, does not establish compliance with Nauru's tax-record rules.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe NRO legislation overview and record-keeping ruling reviewed here do not require structured electronic invoice exchange. Electronic record retention should not be read as a duty to use a delivery network.
Official source: Nauru Revenue Office · legislation administeredInvoice retention
Supporting records requiredPublic Ruling No. 3 includes invoices among the underlying records to retain. It describes a general five-year tax-record period, with longer retention for proceedings and certain assessments. Separate entity-law retention requirements must also be checked.
Official source: Nauru Revenue Office · Public Ruling No. 3, record keepingElectronic records
Accepted subject to accessibility and integrityElectronic records must remain readable by NRO, protected against alteration and recoverable. Scanned copies must reproduce the original completely and clearly. Electronic invoice, credit-note and debit-note records must preserve the information needed for tax purposes.
Official source: Nauru Revenue Office · Public Ruling No. 3, record keeping
Timeline
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Business Tax Act applies
NRO identifies this as the start of the business-tax framework, covering small business tax, business profits tax and non-resident tax.
Official source: Nauru Revenue Office · legislation administered -
Electronic record-keeping ruling takes effect
Public Ruling No. 3 gives this date of effect for its paper and electronic record-keeping guidance.
Official source: Nauru Revenue Office · Public Ruling No. 3, record keeping
Peppol in Nauru
- 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.