Tonga
TOTonga levies 15% consumption tax under the Consumption Tax Act, with prescribed consumption tax invoices between registered persons, and its Electronic Sales Register System (ESRS) Regulations 2022 let the Minister require specified taxpayers to issue fiscal invoices from accredited sales register devices; the sources reviewed describe no structured e-invoicing obligation.
Guide reviewed .
Invoicing and electronic documents
Electronic Sales Register System (ESRS)
Established by the Revenue Services Administration (Electronic Sales Register System) Regulations 2022. Specified taxpayers use accredited sales register devices and software that produce a signed fiscal invoice for each supply and, where the Minister requires, transmit sales data to the Ministry of Revenue and Customs. Customers and taxpayers can verify that the Ministry received the data. It is a fiscal-receipt system, not an invoice exchange network, and has no link to Peppol.
Fiscal invoice in a format approved by the Minister, with the taxpayer's digital signature · Official source: Attorney General's Office, Tongan Legislation · Revenue Services Administration (Electronic Sales Register System) Regulations 2022
Consumption Tax invoice
The tax invoice a registered person must issue to another registered person under section 18 of the Consumption Tax Act. Under the ESRS, it is the fiscal invoice for supplies between registered persons.
Document with prescribed particulars · Official source: Attorney General's Office, Tongan Legislation · Consumption Tax Act (Cap. 11.01), 2020 Revised Edition
Peppol
No Peppol Authority for Tonga is listed, and the sources reviewed don't mention Peppol. OpenPeppol acts as the authority where there is no national one.
Not applicable · Official source: OpenPeppol · Peppol Authorities
In Tonga, invoice rules come from the Consumption Tax Act. A registered supplier must give a registered customer a consumption tax invoice with the prescribed particulars at the time of supply. The Act sets contents, not an electronic format.
The ESRS Regulations add a fiscal-device duty for taxpayers the Minister specifies. Check with the Ministry of Revenue and Customs whether a business has been specified and which devices are accredited, since the Ministry's own pages couldn't be read for this review. The sources reviewed mention no Peppol arrangement.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe Consumption Tax Act and the ESRS Regulations set invoice contents and a fiscal-device regime, not a structured e-invoicing requirement. The Ministry of Revenue and Customs website could not be loaded during this review, so its current guidance was not checked.
Official source: Attorney General's Office, Tongan Legislation · Revenue Services Administration (Electronic Sales Register System) Regulations 2022Consumption tax
In forceThe rate is 15%, with exempt and zero-rated supplies set by Order. A person must apply for registration when taxable supplies in a 12-month period reach, or are expected to reach, $100,000. Supplies and imports for His Majesty the King are exempt.
Official source: Attorney General's Office, Tongan Legislation · Consumption Tax Act (Cap. 11.01), 2020 Revised EditionConsumption Tax invoices
Required between registered personsAt the time of a taxable supply to another registered person, the supplier must issue an original invoice showing the words "CONSUMPTION TAX INVOICE", both parties' names, addresses and TINs, an individual serial number and issue date, a description and the date of supply, and the consideration and tax charged. Credit and debit notes follow when the tax charged changes. Only one original may be issued; the supplier keeps copies in date order, and must answer a request for a missing invoice within 14 days.
Official source: Attorney General's Office, Tongan Legislation · Consumption Tax Act (Cap. 11.01), 2020 Revised EditionFiscal receipts · ESRS
Applies to taxpayers specified by ministerial rulingA specified taxpayer must operate an accredited sales register device at each place of business, notify the Minister of it at least seven days before use, and issue a fiscal invoice for every supply and adjustment, even if the customer refuses it. The fiscal invoice is the consumption tax invoice, receipt, credit note, debit note or adjustment note for the supply. A notice must be displayed next to each device, and each failure to use an accredited device carries a $5,000 penalty per place of business. Which taxpayers have been specified couldn't be confirmed in the sources reviewed.
Official source: Attorney General's Office, Tongan Legislation · Revenue Services Administration (Electronic Sales Register System) Regulations 2022
Timeline
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Consumption tax begins
Most parts of the Consumption Tax Act 2003, including the imposition of tax and the invoice rules, came into force. Registration provisions started on 4 March 2005.
Official source: Attorney General's Office, Tongan Legislation · Consumption Tax Act (Cap. 11.01), 2020 Revised Edition -
ESRS Regulations made
The Minister responsible for Revenue and Customs made the Electronic Sales Register System Regulations under section 107 of the Revenue Services Administration Act 2021.
Official source: Attorney General's Office, Tongan Legislation · Revenue Services Administration (Electronic Sales Register System) Regulations 2022
Peppol in Tonga
- 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.