US Virgin Islands
VIThe U.S. Virgin Islands, a U.S. territory, applies a mirror of the U.S. income tax code and its own gross receipts and excise taxes; the sources reviewed describe no VAT, sales tax or e-invoicing regime.
Guide reviewed .
Invoicing and electronic documents
Virgin Islands Bureau of Internal Revenue (BIR)
Administers income tax under the mirror system, in which the U.S. Internal Revenue Code applies with “Virgin Islands” substituted for “United States”, together with the territory’s gross receipts, excise, hotel room and other local taxes.
Tax returns; no invoice format prescribed · Official source: Virgin Islands Bureau of Internal Revenue · Tax Structure Booklet of the U.S. Virgin Islands
Gross Receipts Online (GRT Online)
The BIR’s online service for filing gross receipts tax returns. Separate online services handle income tax and excise tax. It handles tax filing, not invoices.
Online tax returns · Official source: Virgin Islands Bureau of Internal Revenue · home page and online services
Peppol
The U.S. 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
Invoices in the U.S. Virgin Islands carry no VAT or sales tax. The local obligations are tax returns: gross receipts tax is filed monthly or annually depending on turnover, through GRT Online or on the BIR’s forms. The sources reviewed describe no e-invoicing rule for business or territorial government invoices.
Work for a federal agency follows the federal contract, as in the states: the FAR applies to federal acquisitions, and its definitions list the U.S. Virgin Islands as an outlying area. Check the payment clause for the invoicing system to use. Peppol use is a choice made with each trading partner.
Legal guide
Gross receipts tax
In forceA 5% tax on total receipts from doing business in the territory, with no deduction for costs. Businesses with annual gross receipts of $225,000 or more pay on all receipts and file Form 720V.I. monthly, within 30 days of the month’s end. Smaller businesses pay only on receipts above $9,000 a month and file Form 720-B annually. Exempt businesses must still file.
Official source: Virgin Islands Bureau of Internal Revenue · Tax Structure Booklet of the U.S. Virgin IslandsExcise tax
In forceBusinesses pay excise tax on goods made in or brought into the territory for business use, based on the invoice value plus a 5% mark-up. Rates depend on the category of goods. Filing and payment are online.
Official source: Virgin Islands Bureau of Internal Revenue · Tax Structure Booklet of the U.S. Virgin IslandsB2B and B2G · e-invoicing under territorial law
No e-invoicing obligation found in the sources reviewedThe BIR’s tax structure booklet lists income, container, gross receipts, excise, highway user’s, hotel room, real property and other taxes. None is a VAT or sales tax with invoice rules, and the booklet describes no e-invoicing requirement.
Official source: Virgin Islands Bureau of Internal Revenue · Tax Structure Booklet of the U.S. Virgin IslandsB2G · U.S. federal contracts
Federal contract rules applyInvoices to federal agencies follow each contract’s payment clause, as described on the United States page. The Federal Acquisition Regulation applies to all federal acquisitions unless expressly excluded and lists the U.S. Virgin Islands among the outlying areas it defines. These rules cover federal contracts only, not invoices to the territorial government or between businesses.
Official source: Acquisition.gov · FAR 1.104 Applicability
Timeline
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Income-tax mirror framework established
The Act now codified at 48 USC 1397 extended U.S. income-tax laws to the islands, with proceeds paid to their treasuries. This is the underlying tax framework, not an electronic-invoicing obligation.
Official source: U.S. Government Publishing Office · 48 USC 1397, income-tax framework and legislative history
Peppol in US Virgin Islands
- Directory participants
- 1
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.