Papua New Guinea
PGPapua New Guinea levies a 10% goods and services tax under the GST Act 2003, administered by the Internal Revenue Commission (IRC); the sources reviewed describe no e-invoicing obligation, but the government has legislated for a real-time GST Monitoring System for point-of-sale data.
Guide reviewed .
Invoicing and electronic documents
GST Monitoring System (GMS)
A planned IRC system that connects cash registers and point-of-sale systems and transmits sales data to the IRC in real time. Section 5A of the GST Act, enacted in 2024, lets the Commissioner General monitor GST compliance this way. It concerns retail sales data, not invoice exchange, and has no link to Peppol.
Real-time POS sales data; technical format not published in the sources reviewed · Official source: Department of Treasury · 2026 National Budget, Volume 1
Peppol
No Peppol Authority for Papua New Guinea is listed, and the government sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.
Not applicable · Official source: OpenPeppol · Peppol Authorities
GST invoicing in Papua New Guinea follows the GST Act 2003 and IRC guidance. That guidance could not be read for this review, so check tax invoice contents and registration rules directly with the IRC. Suppliers to national agencies and state-owned enterprises should allow for GST being withheld at source under section 65A, as described in the 2026 budget.
The coming GST Monitoring System reports point-of-sale data to the IRC in real time. It is not an e-invoicing network, and the sources reviewed mention no Peppol arrangement. Retailers and wholesalers should watch for the GMS regulation and the Gazette notice that will set their obligations and start dates.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe Treasury's 2025 and 2026 budget documents describe GST administration measures but no structured e-invoicing requirement. The IRC website, which publishes the GST guidance, refused automated access, so its invoice rules could not be checked.
Official source: Department of Treasury · 2026 National Budget, Volume 1Goods and services tax (GST)
In forceGST is a 10% multi-stage tax on supplies of goods and services, regulated by the GST Act 2003. Exports, perishable goods bought for consumption outside the country, and prescription medical equipment, drugs and lenses are among the zero-rated supplies. A budget relief package zero-rates GST on 13 essential household items such as rice, tinned fish, flour and soap; businesses stop charging GST on them but keep claiming input credits.
Official source: Department of Treasury · 2026 National Budget, Volume 1B2G · GST withholding by public bodies
Being appliedUnder section 65A of the GST Act, a buyer endorsed by the IRC may withhold the GST charged by a supplier and pay it to the IRC directly. The 2026 budget says nearly all national government agencies and state-owned enterprises apply this to their suppliers. Suppliers to government should expect to receive the price net of GST.
Official source: Department of Treasury · 2026 National Budget, Volume 1Point-of-sale monitoring
Legislated; implementation by regulation and Gazette notice still pending in the sources reviewedThe 2025 budget introduced the GMS, planned for June 2025, and noted it would need an amendment to the GST Act. The 2026 budget says section 5A limits the GMS to GST-registered companies and extends it to all taxpayers from 1 January 2026. Full implementation needs a GMS regulation and a Gazette notice by the Head of State on advice of the National Executive Council. The GMS was deferred from 2025 to 2026.
Official source: Department of Treasury · 2026 National Budget, Volume 1GST returns for small businesses
Budget measureThe 2025 budget reduced how often businesses with turnover below K1.5 million a year must file GST returns. It doesn't state the new frequency.
Official source: Department of Treasury · 2025 National Budget, Volume 1
Timeline
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GST zero-rating on essential goods
The 2025 budget's household assistance package zero-rates GST on 13 essential items from this date. It was due to end on 30 June 2026 and has been extended to the end of December 2026.
Official source: Department of Treasury · 2025 National Budget, Volume 1 -
GMS extended to all taxpayers (budget measure)
The announced start of the 2026 budget measure extending the GST Monitoring System beyond companies. Operation depends on a regulation and a Gazette notice.
Official source: Department of Treasury · 2026 National Budget, Volume 1
Peppol in Papua New Guinea
- 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.