Palau
PWPalau is a sovereign state in free association with the United States that sets its own tax law; since 1 January 2023 registered businesses charge the 10% Palau Goods and Services Tax (PGST) and issue PGST invoices, with no e-invoicing obligation found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Palau Goods and Services Tax (PGST)
The consumption tax administered by the Bureau of Revenue and Taxation (BRT) in the Ministry of Finance. Registered businesses charge PGST on most goods and services, claim input credits and file monthly returns. It is not connected to Peppol.
PGST invoice with prescribed particulars; no structured electronic format found · Official source: Republic of Palau · PGST, after registration
BRT Tax Filing App
The BRT's downloadable application for filing PGST returns. It handles tax returns only, not the exchange of invoices between businesses.
Downloadable filing application (version 4.0.8 listed) · Official source: Republic of Palau · Palau Goods and Services Tax (PGST)
Palau sets its own tax rules. A supplier registered for PGST must issue PGST invoices with the particulars the BRT lists and file a monthly return through the BRT's filing app. The guidance prescribes what an invoice must contain, not how it is transmitted.
Palau has no Peppol Authority, and no national e-invoicing network was found in the sources reviewed. Agree the invoice channel with each trading partner, and check that whatever you send carries the PGST particulars.
Legal guide
Applicable law
Palau's own tax lawThe U.S. Department of the Interior lists Palau among the freely associated states and describes free association as recognising an island government as a sovereign, self-governing state. The PGST is a Palauan tax administered by the BRT in Palau's Ministry of Finance.
Official source: U.S. Department of the Interior, Office of Insular Affairs · definitions of insular area political organizationsPGST registration
Compulsory above $300,000Registration is compulsory for businesses with average annual taxable supplies above $300,000, holders of a Foreign Investment Approval Certificate, and three named state-owned enterprises (Palau Public Utilities Corporation, Palau National Communications Corporation and Belau Submarine Cable Corporation). Businesses with taxable supplies of roughly $50,000 to $300,000 may register voluntarily. PGST-registered businesses also become subject to the Business Profits Tax at 12% of net income.
Official source: Republic of Palau · Palau Goods and Services Tax (PGST)PGST invoices
Mandatory for registered suppliersA valid PGST invoice shows the supplier's name, address and TIN, a unique serial number and issue date, a description and quantity, the supply date, the price and PGST charged, a marker for exempt or zero-rated items and the PGST-inclusive price. Invoices of $1,000 or more must also show the recipient's name and address. A customer who is not PGST-registered cannot require a PGST invoice. The BRT guidance does not address electronic invoices.
Official source: Republic of Palau · PGST, after registrationPGST returns
MonthlyThe PGST return and payment are due monthly, by the 30th day after the end of the PGST period, filed through the BRT Tax Filing App. Excess input credits can be carried against the next two months or refunded on request.
Official source: Republic of Palau · Palau Goods and Services Tax (PGST)E-invoicing
No e-invoicing obligation found in the sources reviewedThe BRT's PGST pages set paper-neutral invoice contents but no structured e-invoice format, exchange platform or clearance system.
Official source: Republic of Palau, Bureau of Revenue and Taxation · overview and PGST resources
Timeline
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PGST introduced
Most goods and services sold or consumed in Palau became subject to the 10% PGST. The first return, for January 2023, was due in March 2023.
Official source: Republic of Palau · Palau Goods and Services Tax (PGST)
Peppol in Palau
- 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.