Suriname
SRSuriname introduced VAT (BTW) on 1 January 2023; the VAT Act sets invoice contents and allows electronic invoices when the buyer accepts them, and no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Belastingdienst online portal
The tax service's portal for registering and filing returns for BTW and other taxes. It is used for filing, not for exchanging invoices. Suriname does not use Peppol.
Online monthly BTW return · Official source: Belastingdienst Suriname · BTW
In Suriname, electronic invoices are allowed but not required. The buyer must accept electronic delivery, and the issuer must guarantee authenticity, integrity and legibility and keep that evidence when invoices are stored electronically; see the VAT Act, articles 27 to 29. Check the later amendments of 30 December 2022 and 5 September 2023, which the Belastingdienst also publishes.
Suriname has no Peppol Authority and no national e-invoicing platform was found. Any electronic invoice, Peppol or otherwise, must carry the article 28 details, including both parties' tax identification numbers.
Legal guide
B2B · VAT invoices
Invoice requiredA business must issue dated, consecutively numbered invoices to business customers for taxable supplies and for advance payments, within fifteen days after the end of the month of supply, and keep a copy. The invoice must show, among other things, both parties' tax identification numbers, names and addresses, the goods or services, the rate, the VAT amount, any exemption and, for reverse-charge supplies, “BTW verlegd”.
Official source: Belastingdienst Suriname · Wet BTW 2022 (S.B. 2022 no. 121)B2C · consumer sales
Cash register receipt or invoiceFor non-business customers a business may use a cash register system whose receipt shows the required details per transaction; without one, it must issue an invoice.
Official source: Belastingdienst Suriname · Wet BTW 2022 (S.B. 2022 no. 121)E-invoicing
No e-invoicing obligation found in the sources reviewedArticle 29 of the VAT Act allows invoices on paper or, if the buyer accepts it, sent electronically. The Inspector accepts electronic invoices if the authenticity of origin, integrity of content and legibility are guaranteed. The Act sets no structured format or transmission to the tax service.
Official source: Belastingdienst Suriname · Wet BTW 2022 (S.B. 2022 no. 121)VAT registration and rates
In forceThe general rate is 10%, with rates of 25%, 5% and 0% for listed goods and services. A business is liable when its taxable turnover in a calendar year exceeds SRD 1,000,000, excluding VAT. Returns are filed monthly, between the 1st and 15th of the following month.
Official source: Belastingdienst Suriname · BTW
Timeline
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VAT replaces turnover tax
The VAT Act (S.B. 2022 no. 121) took effect, and the Wet Omzetbelasting 1997 lapsed except for earlier periods.
Official source: Belastingdienst Suriname · Wet BTW 2022 (S.B. 2022 no. 121)
Peppol in Suriname
- 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.