Timor-Leste
TLTimor-Leste's Tax Authority (Autoridade Tributária, ATTL) administers taxes under the Taxes and Duties Act 2008 and runs an e-Tax return portal, while preparing a value added tax; no e-invoicing obligation or Peppol role was found.
Guide reviewed .
Invoicing and electronic documents
e-Tax
ATTL's platform for submitting tax returns online. It is a filing system, not an invoice exchange network.
Online tax returns · Official source: Autoridade Tributária Timor-Leste · home page, e-Tax and news
Peppol
No Timorese Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
Timor-Leste is preparing a value added tax. Watch ATTL announcements for its start date and for any invoicing or electronic reporting requirements that come with it.
Until then, the Taxes and Duties Act and ATTL's e-Tax filing apply, and no e-invoicing obligation was found.
Legal guide
B2B · B2G · business invoices
No e-invoicing obligation found in the sources reviewedATTL's domestic tax laws page lists Law 8/2008, the Taxes and Duties Act, and UNTAET Regulation 2000/18 on the revenue system. Neither the page nor ATTL's news describes an e-invoicing obligation.
Official source: Autoridade Tributária Timor-Leste · domestic tax lawsValue added tax
In preparation; no start date foundATTL reports that it is implementing a value added tax (Impostu Valor Akresentadu, IVA) as part of tax administration reform, with technical support from the Australian Taxation Office in August 2026. No start date or invoicing rules for the new tax were found.
Official source: Autoridade Tributária Timor-Leste · home page, e-Tax and news
Timeline
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ATTL and ATO strategic meeting begins
A five-day bilateral meeting (3 to 7 August 2026) with the Australian Taxation Office supported the planned implementation of VAT.
Official source: Autoridade Tributária Timor-Leste · home page, e-Tax and news
Peppol in Timor-Leste
- 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.