Solomon Islands
SBSolomon Islands taxes consumption through a sales tax on prescribed goods and services and a goods tax, administered by the Inland Revenue Division (IRD) with online returns through E-Tax; a value added tax reform is under consultation, and the sources reviewed describe no e-invoicing obligation.
Guide reviewed .
Invoicing and electronic documents
IRD E-Tax
The IRD's online system for registration, tax returns and payments. Regulations made in 2018 let the Commissioner direct how returns and documents are filed electronically under the Sales Tax Act. It handles returns, not invoices, and has no link to Peppol.
Online returns and payments · Official source: Solomon Islands · Sales Tax (Electronic Tax System) Regulations 2018, Legal Notice No. 23 (IRD copy)
Peppol
No Peppol Authority for Solomon Islands is listed, and the IRD sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.
Not applicable · Official source: OpenPeppol · Peppol Authorities
Solomon Islands has no general VAT or GST yet. Sales tax applies only to the goods and services prescribed in the schedule to the Sales Tax Act, so first check whether a supply is listed. Returns are monthly and can be filed through E-Tax. The sources reviewed set no invoice format and no e-invoicing requirement.
A VAT reform is being discussed in the Formal Tax Policy Work Programme and the IRD's VAT reform consultations. No bill, rate or start date had been published by the review date. The IRD's legislation page is where a VAT Act would appear.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe IRD's sales tax guidance, the Sales Tax Act and its electronic tax system regulations set no structured e-invoicing requirement. The electronic system covers returns, payments and notices.
Official source: Inland Revenue Division · Sales TaxSales tax
In forceSales tax applies to prescribed goods and services, not to all supplies. Anyone selling goods or supplying services subject to sales tax must register and display the certificate at the business. Returns (form ST3) and payment are due within 30 days after the end of each month.
Official source: Inland Revenue Division · Sales TaxSales tax legislation
Current reprint as in force on 5 February 2024The Act took effect on 30 July 1990 and has been amended many times, most recently by the Tax Administration Act 2022 and the Legislation Amendment, Repeal and Validation Act 2023. Its schedule lists the prescribed goods and services and their rates. Many listed services, such as accounting, legal and professional services, vehicle and equipment hire, real estate agency and electronic repairs, are taxed at 10%.
Official source: Solomon Islands · Sales Tax Act (Cap. 125), reprint as in force at 5 February 2024 (IRD copy)Electronic filing
Available; continuing once chosenUnder the Sales Tax (Electronic Tax System) Regulations 2018, a person who lodges returns and pays tax electronically must keep doing so unless the Commissioner authorises another method. Electronic documents are admissible as evidence, and the Commissioner may serve documents to a registered user's official email.
Official source: Solomon Islands · Sales Tax (Electronic Tax System) Regulations 2018, Legal Notice No. 23 (IRD copy)Value added tax reform
Under consultation; no VAT law found in the sources reviewedThe government's draft Formal Tax Policy Work Programme for 2026–2028 includes reforming indirect tax towards a single rate and a broad base. Submissions closed on 25 September 2026, and the IRD held VAT reform education sessions in October 2026. The IRD's legislation page lists no VAT Act or Bill, and no start date or rate has been published.
Official source: Inland Revenue Division · draft Formal Tax Policy Work Programme
Timeline
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Sales Tax Act in force
The Act imposing sales tax on prescribed goods and services commenced.
Official source: Solomon Islands · Sales Tax Act (Cap. 125), reprint as in force at 5 February 2024 (IRD copy) -
Tax Administration Act 2022 in force
Legal Notice No. 256 of 2022 appointed this date for the new common tax administration law, which also amended the Sales Tax Act.
Official source: Solomon Islands Gazette · Tax Administration Act 2022 commencement notice and regulations (IRD copy)
Peppol in Solomon Islands
- 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.