Tuvalu
TVTuvalu levies a consumption tax under the Consumption Tax Act, administered by the Tuvalu Revenue and Customs Department, with prescribed consumption tax invoices between registered persons; the sources reviewed describe no e-invoicing obligation or electronic invoicing system.
Guide reviewed .
Invoicing and electronic documents
Tuvalu Revenue and Customs Department
Part of the Ministry of Finance and Economic Development. It administers tax legislation, including collection and compliance. Its web pages describe no electronic invoicing or filing system.
Not specified in the sources reviewed · Official source: Ministry of Finance and Economic Development · Tuvalu Revenue and Customs Department
Consumption Tax invoice
The tax invoice a registered person must issue to another registered person under section 19 of the Consumption Tax Act. The Act sets its contents, not an electronic format.
Document with prescribed particulars · Official source: Tuvalu Legislation · Consumption Tax Act (Cap. 26.02), 2022 Revised Edition
Peppol
No Peppol Authority for Tuvalu 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
A registered business in Tuvalu must give a registered customer a consumption tax invoice with the particulars in section 19 of the Consumption Tax Act, or a short-form invoice for supplies under $500. The law sets contents, not an electronic format, and the sources reviewed describe no e-invoicing requirement.
Confirm the current rate and filing arrangements with the Revenue and Customs Department, since the consolidated texts date from 2022. No Peppol arrangement was found.
Legal guide
B2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe Consumption Tax Act and Regulations and the Revenue and Customs Department's pages set no electronic invoicing requirement.
Official source: Tuvalu Legislation · Consumption Tax Act (Cap. 26.02), 2022 Revised EditionConsumption tax
In forceThe Act lets the Minister set the rate by regulation within 3% to 10%. A person must apply for registration when taxable supplies in a 12-month period reach, or are expected to reach, $100,000. The Act repealed the earlier Sales Tax Act.
Official source: Tuvalu Legislation · Consumption Tax Act (Cap. 26.02), 2022 Revised EditionConsumption Tax Regulations
4% rate in the 2022 Revised EditionThe Regulations set 4% for taxable supplies made on or after 1 July 2012 and taxable imports on or after 1 July 2009. For a taxable supply under $500 between taxable persons, a short-form invoice with fewer particulars is allowed. Check for amendments made after the 2022 revision.
Official source: Tuvalu Legislation · Consumption Tax Regulations (Cap. 26.02.1), 2022 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 and addresses, an individual serial number and issue date, a description and the date of supply, and the consideration and tax charged. Only one original may be issued, and copies of issued invoices must be kept in date order.
Official source: Tuvalu Legislation · Consumption Tax Act (Cap. 26.02), 2022 Revised Edition
Timeline
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Consumption Tax Act in force
The Act commenced and repealed the Sales Tax Act.
Official source: Tuvalu Legislation · Consumption Tax Act (Cap. 26.02), 2022 Revised Edition -
Consumption tax on domestic supplies
The Regulations apply the consumption tax rate to taxable supplies by taxable persons made from this date.
Official source: Tuvalu Legislation · Consumption Tax Regulations (Cap. 26.02.1), 2022 Revised Edition
Peppol in Tuvalu
- 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.