British Virgin Islands
VGThe British Virgin Islands, a British Overseas Territory, raises revenue through payroll tax, stamp duty, property and other specific taxes and customs duties; the sources reviewed describe no VAT, sales tax or e-invoicing regime.
Guide reviewed .
Invoicing and electronic documents
Inland Revenue Department
Collects payroll tax, stamp duty, self-drive motor vehicle tax, hotel accommodations tax, land and house tax, liquor licences, cheque duty and service charges. Its list includes no VAT, GST or general sales tax.
Tax returns and payments; no invoice format prescribed · Official source: Government of the Virgin Islands · Inland Revenue Department
His Majesty’s Customs
Collects customs duties on imports, which make up a substantial share of the Territory’s revenue. Importers file a Customs Trade Declaration; a recent notice announced a scheduled CAPS migration with a temporary manual declaration process.
Customs Trade Declaration · Official source: Government of the Virgin Islands · His Majesty’s Customs
Peppol
The British Virgin Islands has no Peppol Authority on OpenPeppol’s list, so OpenPeppol acts as the authority. Use is voluntary and agreed between trading partners.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
The British Virgin Islands legislates its own taxes, and the government sources reviewed describe no e-invoicing obligation and no VAT-style invoice rules. For government contracts, follow the invoicing instructions in the contract or purchase order; the Public Procurement Act, 2021 does not prescribe a format.
Peppol can be used by agreement with a trading partner through a certified service provider. The UK’s 2029 requirement applies to UK VAT invoices, not to the Territory’s own system.
Legal guide
B2G · invoices to the Government of the Virgin Islands
No e-invoicing obligation found in the sources reviewedThe Public Procurement Act, 2021 governs government procurement and allows records and publication by electronic means, but it contains no invoicing format or e-invoicing requirement.
Official source: Virgin Islands Laws Online · Public Procurement Act, 2021 (No. 39 of 2021)B2B · business invoices
No e-invoicing obligation found in the sources reviewedThe taxes collected by the Inland Revenue Department do not include a VAT or GST, so there is no tax-invoice regime of that kind in the sources reviewed.
Official source: Government of the Virgin Islands · Inland Revenue DepartmentUK VAT e-invoicing from 2029
Not a British Virgin Islands ruleThe UK requirement covers VAT invoices for taxable supplies between UK VAT-registered persons within the UK. The roadmap does not mention the Overseas Territories.
Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementation
Timeline
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Public Procurement Act in force
The Minister responsible for finance appointed this date, by Statutory Instrument 2022 No. 81, for the Public Procurement Act, 2021 (No. 39 of 2021) to come into force.
Official source: Virgin Islands Laws Online · S.I. 2022 No. 81, notice bringing the Public Procurement Act, 2021 into force
Peppol in British Virgin Islands
- Directory participants
- 11
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse11 participants
- 11 participants
- 11 participants
- 11 participants
- 11 participants
- 11 participants
- 11 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.