Tokelau
TKTokelau is a non-self-governing territory within the Realm of New Zealand whose General Fono can impose its own taxes; the sources reviewed describe no VAT-style invoice rules, no e-invoicing obligation and no national invoicing platform.
Guide reviewed .
Invoicing and electronic documents
Government of Tokelau
Tokelau has its own political institutions and public services. The General Fono, the national assembly, can make rules for the peace, order and good government of Tokelau, including the power to impose taxes. No tax administration, invoicing platform or e-invoicing system was found in the sources reviewed.
No invoice format prescribed in the sources reviewed · Official source: Government of Tokelau · Tokelau Government
Peppol
No Peppol Authority or Peppol arrangement for Tokelau was found. New Zealand's Peppol framework, run by MBIE, is national; the sources reviewed don't extend it to Tokelau.
Not applicable · Official source: OpenPeppol · Peppol Authorities
Tokelau is small, with about 1,650 residents across three atolls, and the sources reviewed describe no tax-invoice rules or e-invoicing requirements. Confirm invoice requirements with the buying office; the Government of Tokelau is the place to check for any local rule.
New Zealand's Peppol and eInvoicing framework applies to New Zealand agencies. Rule 44 is limited to supplies within New Zealand, so it shouldn't be read as covering Tokelau. Peppol can still be used by agreement with a trading partner that is connected.
Legal guide
Constitutional status
Non-self-governing territory of New ZealandTokelau has been administered by New Zealand since 1926 and remains a non-self-governing territory within the Realm of New Zealand after two referendums on self-government in free association, in 2006 and 2007, failed to reach the required two-thirds majority. Executive government formally rests with an Administrator under the Tokelau Act 1948, but in practice Tokelau largely governs itself. New Zealand keeps responsibility for defence and security, and Tokelauans are New Zealand citizens.
Official source: Government of Tokelau · Tokelau GovernmentTax powers
Own taxing powerThe Tokelau Amendment Act 1996 gave the General Fono the power to impose taxes. The Government of Tokelau's page doesn't describe any tax in force. It says New Zealand provides around 80 percent of the recurrent budget.
Official source: Government of Tokelau · Tokelau GovernmentEconomy
Fisheries licence fees and budget supportNew Zealand's foreign ministry describes Tokelau's economy as relying mainly on fisheries licence fees and budget support from the New Zealand Government. New Zealand also manages Tokelau's Exclusive Economic Zone and international obligations.
Official source: New Zealand Ministry of Foreign Affairs and Trade · TokelauB2G and B2B · invoices
No e-invoicing obligation found in the sources reviewedThe Government of Tokelau and New Zealand Ministry of Foreign Affairs and Trade pages reviewed set no invoicing or e-invoicing rule. No e-invoicing rule made by the General Fono was found.
Official source: Government of Tokelau · Tokelau GovernmentNew Zealand Rule 44
Applies to New Zealand agencies' domestic invoicesNew Zealand's eInvoicing rule for government agencies covers domestic trade invoices in New Zealand dollars for goods or services supplied within New Zealand by an entity doing business in New Zealand. The rule doesn't mention Tokelau.
Official source: New Zealand Government Procurement (MBIE) · Rule 44 eInvoicing capability
Timeline
-
General Fono gains power to impose taxes
The Tokelau Amendment Act 1996, passed by the New Zealand Parliament, came into force on this date. It gave the General Fono authority to make rules for the peace, order and good government of Tokelau, including the power to impose taxes.
Official source: Government of Tokelau · Tokelau Government
Peppol in Tokelau
- 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.