Seychelles
SCSeychelles applies VAT under the Value Added Tax Act 2010, which requires paper or electronic VAT invoices between taxable persons; the Seychelles Revenue Commission (SRC) is preparing a national e-invoicing system, but no e-invoicing obligation or start date was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
SRC E-Invoicing project
The SRC leads a national electronic invoicing project announced at a joint press conference with the Ministry of Finance in July 2026. In September 2026 it surveyed local point-of-sale and electronic billing solution providers about integration. No legal basis, scope or go-live date has been published. No Peppol link has been announced.
Not yet published · Official source: Seychelles Revenue Commission · market survey for the e-invoicing project (16 September 2026)
Tax Management System (TMS)
SRC's online service for taxpayers, including registering a new business. It is used for tax administration, not for exchanging invoices.
Web portal · Official source: Seychelles Revenue Commission · Seychelles tax system
The VAT Act sets the content of a VAT invoice but not its format, so a structured electronic invoice, including a Peppol BIS invoice, can carry the required particulars when both parties accept it. Check that the words "VAT INVOICE", the supplier's TIN and the VAT amount appear as section 28 of the VAT Act requires. Note also that the VAT legislation has been amended several times since 2010, most recently in 2024.
The national e-invoicing system is still at the readiness stage. Billing-software vendors and larger businesses should follow SRC's e-invoicing announcements. SRC has not yet published the legal basis, format or connection method.
Legal guide
VAT invoices
Mandatory between taxable personsUnder section 28 of the VAT Act 2010, a taxable person making a taxable supply to another taxable person must issue the original VAT invoice at the time of supply. The invoice must show the words "VAT INVOICE", the supplier's name, address and Taxpayer Identification Number, a description of the goods or services with quantity and date of supply, the consideration and VAT charged, and the recipient's name. It is also a tax invoice under section 98 of the Revenue Administration Act.
Official source: Seychelles Revenue Commission · Value Added Tax Act 2010 (Act 35 of 2010), official gazette textVAT registration and display
In forceThe standard rate is 15%, and exports and items in Schedule 2 are zero-rated. Registration is mandatory above SCR 2 million in taxable supplies, and since 1 January 2025 voluntary registration is open from SCR 100,000. Registered businesses must show VAT separately from the price on invoices and receipts.
Official source: Seychelles Revenue Commission · Seychelles tax systemE-invoicing
Planned; no obligation or date found in the sources reviewedSRC describes its e-invoicing project and readiness work with billing-solution providers, but has not published who will be covered, the format or a date. The VAT legislation SRC lists contains no e-invoicing rule.
Official source: Seychelles Revenue Commission · market survey for the e-invoicing project (16 September 2026)
Timeline
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VAT Act 2010 comes into operation
The Value Added Tax Act 2010 (Act 35 of 2010) came into operation under S.I. 62 of 2012, bringing in VAT invoices for supplies between taxable persons.
Official source: Seychelles Revenue Commission · S.I. 62 of 2012, VAT Act commencement notice -
Lower voluntary VAT registration threshold
Voluntary registration was opened to businesses with taxable supplies of at least SCR 100,000. Mandatory registration stays at SCR 2 million.
Official source: Seychelles Revenue Commission · Seychelles tax system
Peppol in Seychelles
- Directory participants
- 4
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse4 participants
- 4 participants
- 4 participants
- 4 participants
- 4 participants
- 4 participants
- 4 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
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| 1 | |
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Registration dates in the current Directory snapshot.