St Helena
SHSaint Helena, Ascension and Tristan da Cunha make up a British Overseas Territory with no VAT. Saint Helena's own Income Tax Ordinance requires paper or electronic tax invoices for business purchases, and no e-invoicing system or obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
St Helena Government Income Tax Office
Administers income tax for companies, individuals and employers (PAYE) on Saint Helena and publishes tax guides and return forms. No invoicing platform, national e-invoice format or Peppol use was found.
Not applicable · Official source: St Helena Government · Income Tax
There is no VAT on Saint Helena, but invoice content still matters for income tax. Business buyers need a "tax invoice" from resident suppliers to deduct the cost, so an electronic invoice must carry the particulars listed in section 52 of the Income Tax Ordinance. Insurance and telecommunications providers must also itemise services tax under the Services Tax Ordinance.
Ascension and Tristan da Cunha are separate territories with their own legislatures. Check which Saint Helena laws apply there, and Ascension's own tax ordinances, before invoicing customers on those islands; see the Ascension list of laws. None of the three has a Peppol Authority.
Legal guide
Tax invoices
Required for business purchasesUnder section 52 of the Income Tax Ordinance 2012, a registered business buying goods or services from resident suppliers must obtain a tax invoice. It must show the words "tax invoice", the supplier's name and tax registration number, the recipient's name and address, the date of supply, a description, the quantity or volume and the total charged. Without one, the expense is not deductible. The Commissioner can waive particulars or the invoice where requiring them is impractical. Records must be kept for 7 years.
Official source: St Helena Government · Income Tax Ordinance 2012, revised editionServices tax
In force for insurance and telecommunicationsThe Services Tax Ordinance 2011 charges a 10% tax on fees for insurance services (excluding life and funeral cover) and telecommunications and internet services. Providers must add the tax to the invoice, or to the receipt if no invoice is issued, and itemise it. They must file a return and pay by the 15th of the following month. The rate is as stated in the 2017 revised edition.
Official source: St Helena Government · Services Tax Ordinance 2011, revised edition 2017Customs and excise
Main revenue sourceHM Customs applies tariffs on imported goods and collects excise duties, such as on plastic bags and sugary foods, and liquor duty. The page says all the taxes it collects are import-based.
Official source: St Helena Government · HM CustomsAscension
Separate territory with its own lawsSince the 2009 Constitution, Ascension has had its own legislature. Many Saint Helena laws also apply there where suitable. Its own ordinances include the Income Tax Ordinance 2001, Customs Ordinance 2002, Property Tax Ordinance 2010 and Business Levy Ordinance 2012. No e-invoicing rule was found.
Official source: St Helena Government · alphabetical list of Ascension lawsTristan da Cunha
Separate territory with its own lawsTristan da Cunha has its own legislature, made up of the Governor acting after consulting the Island Council. Many Saint Helena laws also apply where suitable. The legislation page lists no Tristan-specific tax law, and no e-invoicing rule was found.
Official source: St Helena Government · laws of Tristan da CunhaE-invoicing
No e-invoicing obligation found in the sources reviewedSaint Helena's alphabetical list of laws includes the Income Tax Ordinance 2012, the Customs and Excise Ordinance 1999 and the Services Tax Ordinance 2011, but no VAT, sales tax or GST law. The Income Tax Office, HM Customs and legislation pages set no rule on electronic invoicing or invoice format.
Official source: St Helena Government · alphabetical list of St Helena laws
Timeline
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Services Tax Ordinance in force
The 10% services tax on insurance and telecommunications charges took effect, with the tax itemised on invoices or receipts.
Official source: St Helena Government · Services Tax Ordinance 2011, revised edition 2017 -
Income Tax Ordinance 2012 in force
Ordinance 6 of 2012 took effect, including the tax invoice rules in section 52. It has since been amended in 2015, 2017, 2019 and 2021.
Official source: St Helena Government · Income Tax Ordinance 2012, revised edition
Peppol in St Helena
- 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.